Impozitul pe clădiri. Considerații cu privire la stabilirea caracterului rezidențial/nerezidențial al clădirii
Building Tax. Considerations Regarding the Determination of the Residential/Non-Residential Character of the Building

Summary/Abstract: Residential or non-residential? This article represents a brief analysis of the applicable rules for qualifying a building as residential or non-residential, the consequence of the qualification being relevant from the perspective of the applicable tax rate. An overview that presents the relevant legal provisions, recording guiding ideas drawn from case law and without ignoring the (sometimes regrettable) practice of the bodies called upon to apply this type of tax.

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