The government adopted a resolution which fiscal transparency is disappearing from Romania. It appeared last night in the Official Gazette.

This is in the context of the Ministry of Justice issuing an opinion stating that the Decree is unconstitutional, according to a document obtained by HotNews.ro.

• Document Ministry of Justice Conclusion on increasing fiscal unpredictability– Click to open

1. In order for the resolution to be in order, 3 conditions are necessary:

• emergency

• urgency of regulation

• justification of the urgency of the resolution

The Justice Department says it is necessary to examine the factual and legal elements of an emergency that would require recourse to this regulatory avenue.

An amendment can be made through the ordinary legislative procedure, and the rationale in the explanatory note and preamble is not clear regarding the emergency situation for which an Emergency Ordinance is required.

2. This contradicts the principle of legality established at the constitutional level and the principle of security of legal relations, analyzed in the judicial practice of the CAS.

In its decision, the CCR ruled that the article being amended (Article 4 of the Fiscal Code) establishes the principle of legislative predictability in fiscal matters.

This is because the legal system must respect the right of taxpayers to monitor and understand their tax burden, so that they can determine the impact of their financial management decisions on their tax burden and, on the other hand, to ensure the stability of taxes, levies and mandatory contributions .

In its judicial practice, the Democratic Republic of the Congo considered unconstitutional deviations from the principle of legislative predictability in fiscal matters, and in this situation (amendment to Article 4 of the Fiscal Code) in the sense of establishing a new exception to the principle of legislative predictability in fiscal matters, the issues should by their nature affect the constitutional the principle of the principle of legality and legal security.

See more details in the document above.

Regarding the other point, it is good that it was removed in the official version of the Monitor.

What does the Government resolution adopted yesterday provide

Extraordinary decree that 6 months are not required for: “changes and/or additions which make

new taxes, fees or mandatory contributions, existing ones are increased, existing funds are liquidated or reduced exclusively in emergency situations of the excessive budget deficit procedure, established in accordance with the European Union treaties and auxiliary regulatory acts agreed at the European level.”

The Fiscal Code also provides that if the law introduces new taxes, fees or mandatory contributions, increases existing ones, cancels or reduces existing benefits, they will take effect on January 1 of each year and will remain unchanged for at least that year. year.

Well, an exception was introduced in this point.

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