Practică judiciară neunitară. Obligația de plată a dobânzii și a penalităților de întârziere pentru indemnizația de șomaj încasată de salariatul reîncadrat în muncă după anularea deciziei nelegale de concediere
Non-unitary judicial practice. Obligation to pay interest and late payment penalties for unemployment benefits received by the re-employed employee after the annulment of the illegal dismissal decision

Summary/Abstract: In practice, employees dismissed for reasons not attributable to them, although they challenge the dismissal decision which they consider illegal, also apply for and obtain unemployment benefits. If the appeal was admitted and the dismissal decision annulled as illegal, the competent institution ordered the reimbursement of the unemployment benefit received. On the occasion of issuing the reimbursement decision for the amount of unemployment benefit received, however, the amount of ancillary tax obligations consisting of interest and late payment penalties was also included in the debit. Different opinions have been identified in the case law on the existence and extent of these ancillary obligations. The article presents the different jurisprudential opinions, illustrated with extracts from courts decisions, accompanied by the author commentaries.

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