CONSIDERAȚII ÎN LEGĂTURĂ CU SOLUȚIA ÎNALTEI CURȚI DE CASAȚIE ȘI JUSTIȚIE EXPRIMATĂ PRIN DECIZIA NR. 66/2017 CU PRIVIRE LA INTERPRETAREA ȘI APLICAREA DISPOZIȚIILOR ART. 623 DIN CODUL DE PROCEDURĂ CIVILĂ, RAPORTAT LA ART. 220 ALIN. (3) ȘI (5) ȘI ART. 226 ALIN. (3) DIN CODUL DE PROCEDURĂ FISCALĂ, ART. 3 ALIN. (1) DIN LEGEA NR. 273/2006 PRIVIND FINANȚELE PUBLICE LOCALE ȘI ART. 3 PCT. 18 DIN LEGEA NR. 69/2010 A RESPONSABILITĂȚII FISCAL-BUGETARE

The enforcement of enforceable titles consisting of judgments regarding budgetary claims, owed on the basis of some contractual legal relationships, which become revenue to the state consolidated budget, was a distinct issue dealt with in the practice of the courts of law, as a result of different legal application and interpretation of incidental legal texts. It was the judicial practice that led to the intervention of the High Court of Cassation and Justice, called upon to issue a preliminary ruling for the settlement of a matter of law regarding the interpretation of the provisions of Article 623 of the Civil Procedure Code in relation to Article 220 (3) and (5) and Article 226 (3) of the Law No 207/2015, in the light of Article 3 (1) of the Law No 273/2006 and Article 3 point 18 of the Law No 69/2010. The solution of the High Court of Cassation and Justice confers the competence of enforcement of the above-mentioned obligations to the tax executors, as executing authorities of the State.