Impozitarea clădirilor nerezidențiale aflate în proprietatea persoanelor fizice – între certitudine, echitate și proporționalitate
Taxation of non-residential buildings owned by natural persons – between certainty, equity and proportionality

Summary/Abstract: The issue of taxation of buildings used for non-residential purposes by individuals has become a subject of contradiction between the tax authorities and many taxpayers, since the current Tax Code entered in force. The methodological norms for the application of the Tax Code qualify ab initio non-residential buildings owned by individuals as being used for non-residential purposes. This qualification is doubtful if we apply the principles of taxation certainty and fiscal equity. The analysis of the methodological norms, whose purpose is only to implement the provisions of the law, raises serious questions regarding the compatibility of the provisions of this normative administrative act with the principles of certainty of taxation and fiscal fairness enunciated in the Tax Code. At the same time, the taxation of the individuals according to the scriptural destination of the building, carried out retroactively and penalizing, is a breach of the principle of proportionality.

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