Intabularea dreptului de proprietate asupra imobilelor adjudecate în procedura de executare silită în absenţa plăţii de către adjudecatar a impozitului pentru transferul dreptului de proprietate
The land book registration of ownership of real estate adjudicated in enforcement proceedings without the payment by the owner of tax on transfer of ownership

Summary/Abstract: The courts of law vested with the judgment of land book complaints and the Romanian Constitutional Court decided that the owner of a property acquired in enforcement proceedings is entitled to request the registration of his ownership in the land book without being required to pay the tax on transfer of ownership regulated by art. 771 of Law no. 571/2003 regarding the Fiscal Code, thus correcting the practice established by the land book registrars.

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