LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE
The judicial practice has met with the issue of the legal nature of obligations relating to settlements of quotas of 0.1% of Law no. 50/1991 regarding certification of construction works and 0.5% owed according to article 43 of Law no.10/1995 regarding quality in construction. Classification of thes...
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| Format: | Article |
| Language: | English |
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ADJURIS – International Academic Publisher
2021-06-01
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| Series: | Perspectives of Law and Public Administration |
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| Online Access: | http://adjuris.ro/revista/articole/An10nr2/19.%20Tutuianu,%20Muresan%20EN.pdf |
| _version_ | 1818140402247532544 |
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| author | Adrian Țuțuianu Florina Ramona Mureșan |
| author_facet | Adrian Țuțuianu Florina Ramona Mureșan |
| author_sort | Adrian Țuțuianu |
| collection | DOAJ |
| description | The judicial practice has met with the issue of the legal nature of obligations relating to settlements of quotas of 0.1% of Law no. 50/1991 regarding certification of construction works and 0.5% owed according to article 43 of Law no.10/1995 regarding quality in construction. Classification of these obligations as to whether they are of fiscal nature or not triggers significant legal consequences relating to statute of limitations, date of which late penalties are calculated and subject matter jurisdiction of the courts of law regarding settlement of disputes. |
| first_indexed | 2024-12-11T10:43:25Z |
| format | Article |
| id | doaj.art-3e1337e902c040fdb7dd72bd65e82555 |
| institution | Directory Open Access Journal |
| issn | 2601-7830 |
| language | English |
| last_indexed | 2024-12-11T10:43:25Z |
| publishDate | 2021-06-01 |
| publisher | ADJURIS – International Academic Publisher |
| record_format | Article |
| series | Perspectives of Law and Public Administration |
| spelling | doaj.art-3e1337e902c040fdb7dd72bd65e825552022-12-22T01:10:31ZengADJURIS – International Academic PublisherPerspectives of Law and Public Administration2601-78302021-06-01102153166LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLEAdrian Țuțuianu0Florina Ramona Mureșan1Faculty of Law and Administrative Sciences, Valahia University; lawyer within Dâmbovița Bar, RomaniaNicolae Titulescu University; lawyer within Dâmbovița Bar, RomaniaThe judicial practice has met with the issue of the legal nature of obligations relating to settlements of quotas of 0.1% of Law no. 50/1991 regarding certification of construction works and 0.5% owed according to article 43 of Law no.10/1995 regarding quality in construction. Classification of these obligations as to whether they are of fiscal nature or not triggers significant legal consequences relating to statute of limitations, date of which late penalties are calculated and subject matter jurisdiction of the courts of law regarding settlement of disputes.http://adjuris.ro/revista/articole/An10nr2/19.%20Tutuianu,%20Muresan%20EN.pdfconstruction workscertificationquotas owedtax liabilitytax receivablesstatute of limitations |
| spellingShingle | Adrian Țuțuianu Florina Ramona Mureșan LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE Perspectives of Law and Public Administration construction works certification quotas owed tax liability tax receivables statute of limitations |
| title | LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE |
| title_full | LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE |
| title_fullStr | LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE |
| title_full_unstemmed | LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE |
| title_short | LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE |
| title_sort | legal nature of obligations relating to settlements of 0 1 quotas of the value of certified works owed according to article 30 of law no 50 1991 regarding certification of construction works and 0 5 owed by virtue of article 43 of law no 10 1995 regarding quality in construction aspects on the subject matter jurisdiction of the courts of law regarding settlement of disputes and statute of limitations applicable |
| topic | construction works certification quotas owed tax liability tax receivables statute of limitations |
| url | http://adjuris.ro/revista/articole/An10nr2/19.%20Tutuianu,%20Muresan%20EN.pdf |
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