LEGAL NATURE OF OBLIGATIONS RELATING TO SETTLEMENTS OF 0.1% QUOTAS OF THE VALUE OF CERTIFIED WORKS OWED ACCORDING TO ARTICLE 30 OF LAW NO. 50/1991 REGARDING CERTIFICATION OF CONSTRUCTION WORKS AND 0.5 % OWED BY VIRTUE OF ARTICLE 43 OF LAW NO. 10/1995 REGARDING QUALITY IN CONSTRUCTION. ASPECTS ON THE SUBJECT MATTER JURISDICTION OF THE COURTS OF LAW REGARDING SETTLEMENT OF DISPUTES AND STATUTE OF LIMITATIONS APPLICABLE

Abstract

The judicial practice has met with the issue of the legal nature of obligations relating to settlements of quotas of 0.1% of Law no. 50/1991 regarding certification of construction works and 0.5% owed according to article 43 of Law no.10/1995 regarding quality in construction. Classification of these obligations as to whether they are of fiscal nature or not triggers significant legal consequences relating to statute of limitations, date of which late penalties are calculated and subject matter jurisdiction of the courts of law regarding settlement of disputes.

Keywords

• construction works
• certification
• quotas owed
• tax liability
• tax receivables
• statute of limitations