{"id":15977,"date":"2026-05-07T13:12:30","date_gmt":"2026-05-07T11:12:30","guid":{"rendered":"https:\/\/avp.ro\/?page_id=15977"},"modified":"2026-05-07T13:48:35","modified_gmt":"2026-05-07T11:48:35","slug":"proprietate-munca-protectie-sociala-impozite-si-taxe-2025","status":"publish","type":"page","link":"https:\/\/avp.ro\/index.php\/proprietate-munca-protectie-sociala-impozite-si-taxe-2025\/","title":{"rendered":"Proprietate, munc\u0103, protec\u0163ie social\u0103, impozite \u015fi taxe 2025"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/12\/Act-cont-Tribunal-BT-22-decembrie.pdf\">15. <\/a><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/12\/Act-cont-Tribunal-BT-22-decembrie.pdf\">Ac\u021biune \u00een anularea unei Hot\u0103r\u00e2ri a Consiliului local al Comunei Roma, jude\u021bul Boto\u0219ani privind aprobarea Regulamentului de decontare a cheltuielilor de transport pentru func\u021bionarii publici \u0219i personalul contractual din cadrul Prim\u0103riei comunei Roma, jude\u021bul Boto\u0219ani, <strong>22 decembrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/12\/Act-cont-Tribunal-Bucuresti-11-decembrie.pdf\">14. Ac\u021biune av\u00e2nd ca obiect obligarea Direc\u021biei Generale de Impozite \u0219i Taxe Locale Sector 4 la acordarea scutirii prev\u0103zute de art. 3 alin. (6) lit. a) din Regulamentul anexat la H.C.L.S4 nr. 272\/12.12.2024 , <strong>11 decembrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/11\/Act-cont-Tribunal-Bucuresti-27-noiembrie.pdf\">13. Ac\u021biune de obligare a Direc\u021biei generale de Impozite \u0219i taxe Locale Sector 4 la acordarea scutirii de la plata taxei de dezvoltare urban\u0103, \u00een acord cu dispozi\u021biile art. 3 alin. (6) lit. b) din Regulamentul anexat la Hot\u0103r\u00e2rea Consiliului Local Sector 4 nr. 272\/12.12.2024 , <strong>27 noiembrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/12\/Act-cont-Tribunal-SV-nov-2025.pdf\">12. Ac\u021biune \u00een constatarea refuzului Spitalului Clinic Jude\u021bean de Urgen\u021b\u0103 \u201eSf\u00e2ntul Ioan cel Nou\u201d din Suceava de a elibera, \u00een condi\u021biile legii, adeverin\u021be din care s\u0103 rezulte sporurile cu caracter nepermanent (conform Anexei 6 din Legea nr. 360\/2022, cu modific\u0103rile \u0219i complet\u0103rile ulterioare) \u0219i obligarea acestuia la eliberarea acestor adeverin\u021be, <strong>18 noiembrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/11\/Act-cont-Tribunal-SB.pdf\">11. Ac\u021biune \u00een anularea par\u021bial\u0103 a unei Hot\u0103r\u00e2ri a Consiliului Local al comunei Berisl\u0103ve\u0219ti, jude\u021bul V\u00e2lcea, prin care s-a stabilit taxa de salubrizare pentru locuin\u021bele de vacan\u021b\u0103 sau locuite temporare \u0219i care nu sunt imobile de domiciliu sau re\u0219edin\u021b\u0103, <strong>18 noiembrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/11\/Act-cont-Tribunal-NT.pdf\">10. Ac\u021biune av\u00e2nd ca obiect obligarea autorit\u0103\u021bii publice competente la eliminarea dublei impuneri fiscale aferente tax\u0103rii unor imobile terenuri, <strong>23 octombrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/10\/Act-cont-Tribunal-Bucuresti-23-octombrie.pdf\">9. Ac\u021biune de obligare a Direc\u021biei Generale de Impozite \u0219i Taxe Locale Sector 4 la acordarea scutirii de la plata taxei de dezvoltare urban\u0103, \u00een acord cu dispozi\u021biile art. 3 alin. (6) lit. a) din Regulamentul anexat la Hot\u0103r\u00e2rii Consiliului Local Sector 4 nr. 272\/12.12.2024, <strong>23 octombrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/11\/Act-cont-Tribunal-AG-13-octombrie.pdf\">8. Ac\u021biune \u00een anularea par\u021bial\u0103 a unei hot\u0103r\u00e2ri a Consiliului Local al Municipiului Pite\u0219ti cu privire la nivelul tarifului pentru \u00eentre\u021binerea locului de veci, <strong>13 octombrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/10\/Act-cont-Tribunal-AG.pdf\">7. Ac\u021biune \u00een anularea par\u021bial\u0103 a Hot\u0103r\u00e2rii Consiliului Local al Municipiului Pite\u0219ti nr. 97\/27.02.2025, cu privire la nivelul tarifului pentru \u00eentre\u021binerea locului de veci, <strong>6 octombrie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/09\/Act-cont-Tribunal-PH.pdf\">6. Ac\u021biune privind obligarea autorit\u0103\u021bilor publice la decontarea cheltuielilor de navet\u0103 pentru un cadru didactic,<strong> 25 august 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/09\/Act-cont-Tribunal-DJ.pdf\">5. Ac\u021biune \u00een anularea par\u021bial\u0103 a unei hot\u0103r\u00e2ri a Consiliului Local al Comunei Mischii, jude\u021bul Dolj, referitoare la achitarea taxelor de salubrizare percepute pentru imobilele nelocuite situate \u00een comuna Mischii, <strong>25 august 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/07\/Act-cont-Tribunal-BC-24-iulie.pdf\">4. Ac\u021biune \u00een anulare par\u021bial\u0103 a Hot\u0103r\u00e2rii Consiliului Local al Municipiului Bac\u0103u nr. 525\/20.12.2024 \u0219i repararea pagubei cauzate reclamantului,<strong> 24 iulie 2025<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/06\/Act-cont-Tribunal-BV-29-mai.pdf\">3. Ac\u021biune \u00een anulare par\u021bial\u0103 a Ordinului nr. 719\/740\/M.57\/2333, prin care se condi\u021bioneaz\u0103 perfectarea contractului de v\u00e2nzare al terenurilor agricole din extravilan de ob\u021binerea avizului prealabil, emis de Ministerul Ap\u0103r\u0103rii Na\u021bionale, <strong>29 mai 2025<\/strong><\/a><\/p>\n<p><strong>Fond:<\/strong> Curtea de Apel Bra\u0219ov a admis, \u00een parte, ac\u0163iunea \u015fi, \u00een consecin\u0163\u0103, a constatat refuzul nejustificat al p\u00e2r\u00e2tului Ministerul Ap\u0103r\u0103rii Na\u0163ionale de a emite avizul specific necesar v\u00e2nz\u0103rii imobilului situat \u00een ora\u015ful R\u00e2\u015fnov, jude\u0163ul Bra\u015fov, compus din teren extravilan f\u00e2nea\u0163\u0103, \u015fi a dispus obligarea acestui p\u00e2r\u00e2t la eliberarea avizului specific necesar v\u00e2nz\u0103rii imobilului identificat anterior, \u00een conformitate cu art. 3 alin. (1) din Legea nr. 17\/2014 \u015fi art. 12 alin.(1) lit.a) din Normele Metodologice, aprobate prin Ordinul comun nr. 719\/740\/M.57\/2.333\/2014. Respinge restul preten\u0163iilor reclamantei, ca nefondate. Cu drept de recurs \u00een termen de 15 zile de la comunicare.<\/p>\n<p>Instan\u021ba a re\u021binut c\u0103 <em>\u201e#### \u00eenc\u0103lcarea art. 1 alin. 5 din Constitu\u0163ia Rom\u00e2niei \u015fi a art. 1 din Protocolul nr. 1 la Conven\u0163ia European\u0103 a Drepturilor Omului, care reglementeaz\u0103 dreptul de proprietate privat\u0103 nu poate fi re\u0163inut\u0103. Sub acest aspect, izvorul problemei nu este art. 4 lit. e) din ordin, ci un vid de reglementare \u00een ceea ce prive\u015fte situa\u0163ia procedurii \u00eenstr\u0103in\u0103rii libere \u2013 \u00een m\u0103sura \u00een care oferta de v\u00e2nzare nu este acceptat\u0103 de niciun preemptor \u015fi de niciun poten\u0163ial cump\u0103r\u0103tor. \u00cen aceast\u0103 situa\u0163ie, unitatea administrativ-teritorial\u0103 emite, \u00een termen de 10 zile lucr\u0103toare de la expirarea termenului de 30 de zile \u00een care poten\u021bialii cump\u0103r\u0103tori \u00ee\u015fi pot exercita dreptul, procesul verbal de finalizare a procedurii [art. 10 alin. (5) din Legea nr. 17\/2014]. Procesul-verbal de finalizare a procedurii eliberat de c\u0103tre unit\u0103\u021bile administrativ teritoriale la expirarea termenelor procedurale, \u00een situa\u021bia \u00een care nu au existat preemptori, nici poten\u021biali cump\u0103r\u0103tori, nu \u00eenlocuie\u0219te avizele MADR, ci este un act administrativ care adevere\u0219te parcurgerea etapelor procedurale, f\u0103r\u0103 s\u0103 fie depuse comunic\u0103ri de acceptare sau oferte de v\u00e2nzare din partea poten\u021bialilor cump\u0103r\u0103tori. #### procesul-verbal prev\u0103zut la art. 10 alin. 5 din lege nu este enumerat de legiuitor ca document necesar \u00een vederea ob\u021binerii avizului MApN, de\u015fi legiuitorul a optat s\u0103 men\u0163in\u0103 prevederi precum cele de la art. 4 ^ 1 alin. 5 din lege, adic\u0103 s\u0103 permit\u0103 v\u00e2nzarea \u201eliber\u0103\u201d. Acest aspect nu reprezint\u0103, \u00eens\u0103, un motiv de nulitate, ci de oportunitate a complet\u0103rii\/modific\u0103rii legii sau a ordinului, opera\u0163iune care nu este \u00een sarcina instan\u0163ei de contencios administrative (\u2026).<\/em><\/p>\n<p><em>\u00cen cauz\u0103, a\u015fa cum s-a ar\u0103tat mai sus, prevederile art. 4 lit. e) din Anexa 2 la Ordinul nr. 719\/2014 se interpreteaz\u0103 \u00een sensul c\u0103 avizul emis de MADR este necesar doar pentru situa\u0163iile prev\u0103zute de textul art. 9 din Legea nr. 17\/2014 (pentru preemptori \u015fi poten\u021biali cump\u0103r\u0103tori), iar nu pentru poten\u021bialii cump\u0103r\u0103tori ca persoane care nu beneficiaz\u0103 de drept de preferin\u0163\u0103.<\/em><\/p>\n<p><em>Pe cale de consecin\u0163\u0103, eliberarea avizului specific al Ministerului Ap\u0103r\u0103rii Na\u0163ionale pentru beneficiarii art. 4 ^ 1 alin. 5 din Legea nr. 17\/2014 nu depinde de eliberarea avizului MADR, nefiind obligatoriu pentru aceast\u0103 ultim\u0103 situa\u0163ie. Aceasta \u00eenseamn\u0103 c\u0103, la analizarea cererii de emitere a avizului specific, MApN nu poate condi\u0163iona emiterea avizului s\u0103u de depunerea avizului MADR pentru situa\u0163ia \u00een care nici titularii dreptului de preem\u0163iune \u015fi nici poten\u0163ialii cump\u0103r\u0103tori men\u0163iona\u0163i la art. 4^1 din lege nu \u015fi-au exprimat inten\u0163ia de a cump\u0103ra terenul respectiv.<\/em><\/p>\n<p><em>Concluzion\u00e2nd, Curtea apreciaz\u0103 c\u0103 refuzul p\u00e2r\u00e2tului MApN de a emite avizul specific, refuz manifestat prin adresa nr. (\u2026) este contrar dispozi\u0163iilor art. 9 din Legea nr. 17\/2014 \u015fi, prin urmare, nejustificat, \u00een sensul dispozi\u021biilor art. 2 alin. 1 lit. i) din Legea nr. 554\/2004.<\/em>\u201d (Extras din Hot\u0103r\u00e2rea nr. 217\/04.12.2025, pronun\u021bat\u0103 de c\u0103tre Curtea de Apel Bra\u0219ov, Sec\u0163ia contencios administrativ \u015fi fiscal, cod RJ 5824e8945, <a href=\"https:\/\/rejust.ro\/juris\/5824e8945\">https:\/\/rejust.ro\/juris\/5824e8945<\/a>). Cu drept de recurs \u00een termen de 15 zile de la comunicare.<\/p>\n<p><strong>Hot\u0103r\u00e2rea Cur\u021bii de Apel Bra\u0219ov<\/strong> <strong>nu este definitiv\u0103.<\/strong><\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/05\/Act-cont-Tribunal-BV-mai.pdf\">2. Ac\u021biune privind plata indemniza\u021biei pentru cre\u0219terea copilului \u00een v\u00e2rst\u0103 de p\u00e2n\u0103 la 2 ani atunci c\u00e2nd unul dintre p\u0103rin\u021bi a realizat stagiu de contributivitate \u00een \u021bar\u0103 \u0219i \u00eentr-un alt stat membru al UE, <strong>13 mai 2025<\/strong><\/a><\/p>\n<p>Solutie: Respinge ca nefiind \u00eentemeiat\u0103 excep\u0163ia inadmisibilit\u0103\u0163ii cererii de chemare \u00een judecat\u0103, invocat\u0103 de c\u0103tre p\u00e2r\u00e2ta AGEN\u0162IA JUDE\u0162EAN\u0102 PENTRU PL\u0102\u0162I \u015eI INSPEC\u0162IE SOCIAL\u0102 BRA\u015eOV, prin \u00eent\u00e2mpinare. Respinge ca nefiind \u00eentemeiat\u0103 excep\u0163ia tardivit\u0103\u0163ii cererii de chemare \u00een judecat\u0103, invocat\u0103 de c\u0103tre p\u00e2r\u00e2ta AGEN\u0162IA JUDE\u0162EAN\u0102 PENTRU PL\u0102\u0162I \u015eI INSPEC\u0162IE SOCIAL\u0102 BRA\u015eOV, prin \u00eent\u00e2mpinare. Admite cererea de chemare \u00een judecat\u0103 formulat\u0103 pentru reclamanta (\u2026) de INSTITU\u0162IA AVOCATUL POPORULUI, \u00een contradictoriu cu p\u00e2r\u00e2ta AGEN\u0162IA JUDE\u0162EAN\u0102 PENTRU PL\u0102\u0162I \u015eI INSPEC\u0162IE SOCIAL\u0102 BRA\u015eOV. Oblig\u0103 pe p\u00e2r\u00e2ta Agen\u0163ia Jude\u0163ean\u0103 pentru Pl\u0103\u0163i \u015fi Inspec\u0163ie Social\u0103 a Jude\u0163ului Bra\u015fov s\u0103 emit\u0103 decizie de stabilire a dreptului la indemniza\u0163ie pentru cre\u015fterea copilului \u00een v\u00e2rst\u0103 de p\u00e2n\u0103 la 2 ani, \u00een favoara reclamantei (\u2026), av\u00e2nd \u00een vedere totalitatea veniturilor profesionale realizate de reclamant\u0103 \u00een cele 12 luni din ultimele 24 premerg\u0103toare nasterii copilului (\u2026). Oblig\u0103 p\u00e2r\u00e2ta la plata \u00een favoarea reclamantei a cuantumului drepturilor b\u0103ne\u015fti cuvenite cu titlu de indemniza\u0163ie pentru cre\u015fterea copilului, actualizate cu rata infla\u0163iei, la care s\u0103 adaug\u0103 dob\u00e2nda legal\u0103 aferent\u0103, \u00eencep\u00e2nd cu data nasterii dreptului-respectiv data de 08.06.2022 \u015fi p\u00e2n\u0103 la data pl\u0103tii efective.<\/p>\n<p>Hot\u0103r\u00e2rea Tribunalului Bra\u015fov nu este definitiv\u0103.<\/p>\n<p><a href=\"https:\/\/avp.ro\/wp-content\/uploads\/2025\/04\/Act-cont-Tribunal-BC.pdf\">1. Ac\u021biune privind anularea par\u021bial\u0103 a unei hot\u0103r\u00e2ri a Consiliului local al Municipiului Bac\u0103u, referitoare la stabilirea cuantumurilor taxei de salubrizare, <strong>17 aprilie 2025<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; 15. Ac\u021biune \u00een anularea unei Hot\u0103r\u00e2ri a Consiliului local al Comunei Roma, jude\u021bul Boto\u0219ani privind aprobarea Regulamentului de decontare a cheltuielilor de transport pentru func\u021bionarii publici \u0219i personalul&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15977","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Proprietate, munc\u0103, protec\u0163ie social\u0103, impozite \u015fi taxe 2025 - Institu\u021bia Avocatul Poporului<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avp.ro\/index.php\/proprietate-munca-protectie-sociala-impozite-si-taxe-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Proprietate, munc\u0103, protec\u0163ie social\u0103, impozite \u015fi taxe 2025 - Institu\u021bia Avocatul Poporului\" \/>\n<meta property=\"og:description\" content=\"&nbsp; &nbsp; 15. 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