Consideraţii privind taxele și impozitele aferente drumurilor de utilitate privată deschise circulaţiei publice
Considerations regarding the taxes and fees related to private use roads opened to public circulation

Summary/Abstract: New residential districts enjoys an awesome presentation from real estate investors, they attract citizens, but most often is not observed the information related to the subsequent administration of the roads inside, or the interest shown for presenting the possibility of their inclusion in programs of the administrative-territorial authority regarding the investments for rehabilitation and much less the conditions in which it is possible to include. Private utility roads, including those open to public traffic are certainly privately owned, but whether the holders have made the acts to be delivered to the public domain and at what time or in what terms, in practice raises many questions. The content of Articles 23 and 2 of the Government Ordinance no. 43/19971 on the legal regime of roads provides an answer, a relevant motivation available to the local public administrations made when it's raised the issue of taking over private roads into public utility. This reality, however, does not determine a solution that gives each of them legal protection necessary to achieve the ultimate goal pursued, which brings us to another problematic aspect of the Romanian practice of legislating. The local administration can not legally invest money in a road which is a part of a district organized by a private developer, for the real estate project the developers do not necessarily have allocated special budgets to achieve road infrastructure, and the citizens who become homeowners with the purchase of the house, usually, also take the share of the road often without realizing that in this moment they also take in actually the obligation of administering it in a manner to ensure the achievement of the cumulative conditions which will ensure the possibility of teaching in the public domain of the road in question. "Managing private utility roads shall be made by their owners," states the article in our discussion2 of the normative act alleged. Holders, the new owners, enjoys building but perceive everything only through the prism of citizen status of the administrative entity whose area has established the domicile, pay tax on the building, pay the corresponding tax of the share of the road, or at least should, and expect the reflection of the amounts collected for their own interest. All this, however, without realizing that the amounts collected as contributions and taxes remain available to local authorities and citizens may not require an investment in the road at least until the time of submitting the necessary efforts so that it meets lows technical requirements to ensure its taking. Only in this way is outlined the only legal step that can avoid an indirect favoring of the real estate operations of the private real estate developer by illegal public money insertion, sometimes presented as a "protection of citizens".

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