Practică judiciară neunitară. Competenţa funcţională în soluţionarea apelurilor formulate împotriva hotărârilor pronunţate în cadrul contestaţiilor la executare în materie fiscală
Non-unitary judicial practice. Court jurisdiction over the subject in appeal to execution actions, in fiscal matters

Summary/Abstract: The question of court jurisdiction over the subject in appeal to execution actions, in fiscal matters must be answered from the perspective of the law governing enforcement and of the nature of the debt-claim. Some courts stated that the presence of fiscal aspects in the appeal to execution actions, in fiscal matters would attract the jurisdiction of the contentious administrative section of the district courts, while other courts stated that civil procedures are applicable in appeal to execution actions, excluding, therefore the jurisdiction of the contentious administrative section of the district courts, the civil section of the district court being, consequently, the court which has jurisdiction over the subject.

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