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DECIZIE Nr

DECIZIE   Nr. 105*) din  7 mai 1997

referitoare la exceptia de neconstitutionalitate a dispozitiilor art. 24 si ale art. 33 din Legea bugetului de stat pe anul 1993 nr. 21/1993, precum si ale Decretului nr. 219/1960 privind obligatiile organizatiilor socialiste debitoare ca urmare a prescriptiei extinctive

ACT EMIS DE: CURTEA CONSTITUTIONALA

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 87 din 24 februarie 1998


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    *) A se vedea si Decizia Curtii Constitutionale nr. 715 din 19 decembrie 1997, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 87 din 24 februarie 1998.

    Costica Bulai - presedinte
    Nicolae Popa  - judecator
    Lucian Stangu - judecator
    Raul Petrescu - procuror
    Doina Suliman - magistrat-asistent

    Pe rol, pronuntarea asupra exceptiei de neconstitutionalitate a dispozitiilor art. 24 si ale art. 33 din Legea bugetului de stat pe anul 1993 nr. 21/1993, precum si ale Decretului nr. 219/1960 privind obligatiile organizatiilor socialiste debitoare ca urmare a prescriptiei extinctive, invocata de Societatea Comerciala "Rifil" - S.R.L. Savinesti, reclamanta in Dosarul nr. 215/1996 al Curtii de Apel Bacau - Sectia contencios administrativ.
    Dezbaterile au avut loc in sedinta publica din data de 30 aprilie 1997 si au fost consemnate in incheierea din aceeasi data, cand, avand nevoie de timp pentru a delibera, Curtea a amanat pronuntarea pentru data de 7 mai 1997.

    CURTEA,
avand in vedere actele si lucrarile dosarului, constata urmatoarele:
    Prin Incheierea din 5 martie 1996, pronuntata in Dosarul nr. 215/1996, Curtea de Apel Bacau - Sectia contencios administrativ a sesizat Curtea Constitutionala cu exceptia de neconstitutionalitate a art. 24 si a art. 33 din Legea nr. 21/1993, precum si a Decretului nr. 219/1960, ridicata de Societatea Comerciala "Rifil" - S.R.L. Savinesti, reclamanta intr-un proces in contencios administrativ cu Directia generala a finantelor publice si controlului financiar de stat - Neamt si cu Ministerul Finantelor.
    Din incheierea de sesizare reiese ca reclamanta a invocat exceptia de neconstitutionalitate a art. 23 si a art. 24 din Legea nr. 21/1993, precum si a Decretului nr. 219/1960, considerand ca aceste texte incalca prevederile constitutionale ale art. 137, art. 138 si ale art. 156. Indicarea art. 156 este evident eronata, Constitutia avand numai 152 de articole, insa din examinarea concluziilor scrise, depuse in sustinerea exceptiei, rezulta ca aceasta priveste, de fapt, dispozitiile art. 24 si ale art. 33 din Legea nr. 21/1993, deoarece contravin prevederilor art. 53 si art. 137 din Constitutie, precum si ale Decretului nr. 219/1960, care ar contraveni art. 41 alin. (7) si (8) din Constitutie.
    Fata de cele aratate si avand in vedere ca instanta de judecata, potrivit art. 23 alin. (2) din Legea nr. 47/1992, are obligatia sa sesizeze Curtea cu exceptia de neconstitutionalitate a unei prevederi legale de care depinde judecata cauzei, astfel cum a fost ridicata de parti, instanta constitutionala urmeaza sa se pronunte cu privire la neconstitutionalitatea art. 24 si art. 33 din Legea nr. 21/1993, precum si a Decretului nr. 219/1960, art. 23 din Legea nr. 21/1993 neavand aici o incidenta in cauza supusa judecatii.
    Exprimandu-si opinia potrivit art. 23 alin. (5) din Legea nr. 47/1992, instanta de judecata apreciaza ca textele atacate sunt constitutionale.
    In temeiul art. 24 alin. (3) din Legea nr. 47/1992 au fost solicitate puncte de vedere celor doua Camere ale Parlamentului si Guvernului asupra exceptiei invocate.
    Guvernul, in punctul sau de vedere, arata, in esenta, ca din analiza dispozitiilor art. 24 si 33 din Legea nr. 21/1993, rezulta nu numai ca ele nu contravin, ci, dimpotriva, ca sunt in stricta concordanta cu prevederile art. 137 si 138 din Constitutia Romaniei. In ceea ce priveste dispozitiile Decretului nr. 219/1960, considera ca "urmeaza a li se aplica prevederile art. 150 alin. (1) din Constitutia Romaniei", deoarece reglementarile referitoare la "organizatiile socialiste" nu-si mai pot gasi aplicarea "din moment ce aceste subiecte de drept au disparut din sfera raporturilor juridice".
    Camera Deputatilor si Senatul nu au comunicat punctele lor de vedere.

    CURTEA,
examinand incheierea de sesizare, punctul de vedere al Guvernului, raportul intocmit de judecatorul-raportor, notele scrise ale partilor, concluziile procurorului, dispozitiile atacate, raportate la prevederile Constitutiei si ale Legii nr. 47/1992, retine urmatoarele:
    Potrivit art. 144 lit. c) din Constitutie, art. 3 si art. 23 din Legea nr. 47/1992, Curtea Constitutionala este competenta sa solutioneze exceptia privind art. 24 si 33 din Legea nr. 21/1993.
    In legatura cu competenta Curtii de a solutiona exceptia de neconstitutionalitate privind Decretul nr. 219/1960, care a fost adoptat inainte de intrarea in vigoare a Constitutiei Romaniei din 1991, se retine, pe de o parte, ca, potrivit art. 3 alin. (2) din Legea nr. 47/1992, Curtea Constitutionala este singura in drept sa hotarasca asupra competentei sale, conform art. 144 din Constitutie, iar pe de alta parte, ca, potrivit art. 3 alin. (1) din aceeasi lege, competenta Curtii nu poate fi contestata de nici o autoritate publica. Deci Curtea Constitutionala se considera competenta sa solutioneze problema abrogarii implicite prin Constitutie a Decretului nr. 219/1960, fiind in mod legal sesizata, in conditiile precizate.
    Aceasta nu inseamna, desigur, ca instanta de judecata ordinara nu trebuia sa verifice daca textul de lege pe care urmeaza sa il aplice este in vigoare sau nu, deci daca a fost abrogat, explicit sau implicit.
    Asa dupa cum rezulta din motivele exceptiei de neconstitutionalitate, dispozitiile art. 24 si ale art. 33 din Legea nr. 21/1993, care reglementeaza constituirea veniturilor fondului special pentru cercetare-dezvoltare si, respectiv, constituirea veniturilor fondului special pentru agricultura, incalca prevederile constitutionale ale art. 137 alin. (1), care arata ca "bugetul public national cuprinde bugetul de stat, bugetul asigurarilor sociale de stat si bugetele locale ale comunelor, ale oraselor si ale judetelor", precum si ale art. 138 alin. (1), potrivit carora "impozitele, taxele si orice alte venituri ale bugetului de stat si ale bugetului asigurarilor sociale de stat se stabilesc numai prin lege".
    Cercetarea temeiurilor de neconstitutionalitate, invocate de autoarea exceptiei, conduce la concluzia ca aceasta nu se justifica. Datorita anualitatii bugetului de stat, Legea nr. 21/1993 a fost o reglementare temporara a carei aplicare a incetat la sfarsitul anului 1993, prelungindu-se cel mult pana la adoptarea legii bugetului de stat pe anul 1994, potrivit art. 137 alin. (3) din Constitutie. Rezulta ca dispozitiile atacate nu mai erau in vigoare la data formularii exceptiei cu care a fost sesizata Curtea Constitutionala. Or, astfel cum a decis in mod constant Curtea, controlul constitutionalitatii nu se poate exercita decat asupra legilor sau ordonantelor in vigoare, scopul sau fiind acela de a impiedica aplicarea lor, daca sunt contrare Constitutiei.
    Pe de alta parte, se constata ca, potrivit art. 3 din Legea nr. 21/1993, cuantumul Fondului special pentru cercetare-dezvoltare, precum si cota de contributie a agentilor economici se stabilesc anual prin legea bugetului de stat. De altfel, chiar art. 24 din legea criticata limiteaza aplicarea dispozitiilor privind constituirea si cuantumul fondului respectiv doar pana la 31 decembrie 1993.
    In fine, este de retinut ca atat Legea bugetului de stat pe anul 1995 nr. 22/1995, cat si Legea bugetului de stat pe anul 1996 nr. 29/1996 nu mai cuprind reglementari referitoare la Fondul special pentru cercetare-dezvoltare sau la fondul pentru agricultura, ci doar dispozitii care vizeaza alocarea nemijlocita din buget a unor sume pentru aceste domenii.
    In prezent, constituirea si utilizarea Fondului special pentru cercetare-dezvoltare fac obiectul Legii nr. 67/1993, iar in ceea ce priveste fondul pentru agricultura, nu a fost adoptata o reglementare asemanatoare.
    Deci argumentele invocate in sustinerea exceptiei privind inexistenta unor legi speciale privind constituirea fondurilor bugetare in discutie, asa cum prevede art. 43 din Legea nr. 21/1993, nu au relevanta, deoarece, pe de o parte, nu Constitutia, ci o lege prevede adoptarea legilor speciale, iar pe de alta parte, inexistenta legilor speciale nu putea paraliza aplicarea dispozitiilor Legii nr. 21/1993.
    Nici invocarea legii finantelor nu poate fi considerata relevanta, intrucat ne aflam in fata unei exceptii de neconstitutionalitate, iar nu de nelegalitate.
    Asa fiind, exceptia de neconstitutionalitate a dispozitiilor art. 24 si ale art. 33 din Legea nr. 21/1993 urmeaza sa fie respinsa.
    Cat priveste exceptia de neconstitutionalitate a dispozitiilor Decretului nr. 219/1960, se constata ca raportarea acestora la prevederile art. 41 alin. (7) si (8) din Constitutie nu poate fi retinuta, deoarece acest decret, care a reglementat obligatiile organizatiilor socialiste debitoare ca urmare a prescriptiei extinctive, a fost abrogat implicit in temeiul art. 150 alin. (1) din Constitutie. Categoria subiectelor de drepturi si obligatii care au fost organizatiile socialiste a disparut din viata economica si sociala a tarii. Ca urmare, acest act normativ, ramas fara obiect, nu mai este in vigoare intrucat contravine Constitutiei.
    Pentru motivele aratate, exceptia de neconstitutionalitate a Decretului nr. 219/1960, abrogat potrivit art. 150 alin. (1) din Constitutie, urmeaza sa fie admisa.

    Avand in vedere prevederile art. 144 lit. c) din Constitutie, precum si ale art. 13 alin. (1) lit. A.c), ale art. 24 si ale art. 25 din Legea nr. 47/1992,

    CURTEA
    In numele legii
    DECIDE:

    1. Respinge exceptia de neconstitutionalitate a dispozitiilor art. 24 si ale art. 33 din Legea bugetului de stat pe anul 1993 nr. 21/1993, invocata de Societatea Comerciala "Rifil" - S.R.L. Savinesti in Dosarul nr. 215/1996 al Curtii de Apel Bacau - Sectia contencios administrativ.
    2. Admite exceptia de neconstitutionalitate invocata de Societatea Comerciala "Rifil" - S.R.L. Savinesti in Dosarul nr. 215/1996 al Curtii de Apel Bacau - Sectia contencios administrativ, si constata ca dispozitiile Decretului nr. 219/1960 privind obligatiile organizatiilor socialiste debitoare ca urmare a prescriptiei extinctive sunt abrogate potrivit art. 150 alin. (1) din Constitutie.
    Cu recurs in termen de 10 zile de la comunicare.
    Pronuntata in sedinta publica din 7 mai 1997.

                PRESEDINTE,
                prof. univ. dr. Costica Bulai

                                Magistrat asistent,
                                Doina Suliman



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