Ingerința lato sensu în dreptul de proprietate prin instituirea unor contribuții financiare și legitimitatea scopului măsurilor legislative
The lato sensu interference in property ownership by setting up financial contributions and legitimacy of the purpose of legislative measures

Summary/Abstract: Legislative reform in tax matters also concerned aspects of the obligation to pay taxes on the building, land and means of transport, which, through Law no. 227/2015 on the Fiscal Code, was imposed on the person who owns the property right subject to taxation on the 31st of December of the previous fiscal year, unlike the old Fiscal Code (Law no. 571/2003), in which the new owner was obliged to pay the respective tax from the first day of the next month in which he acquired the ownership right and the payment obligation ceased with the first day of the month following that in which he ceased to be the owner of the asset subject to taxation.

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