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DECIZIE Nr

DECIZIE   Nr. 233 din  5 iunie 2003

referitoare la exceptia de neconstitutionalitate a dispozitiilor art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare

ACT EMIS DE:                CURTEA CONSTITUTIONALA

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 537 din 25 iulie 2003


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    Nicolae Popa          - presedinte
    Costica Bulai         - judecator
    Nicolae Cochinescu    - judecator
    Kozsokar Gabor        - judecator
    Serban Viorel Stanoiu - judecator
    Lucian Stangu         - judecator
    Ioan Vida             - judecator
    Aurelia Popa          - procuror
    Doina Suliman         - magistrat-asistent sef

    Pe rol se afla solutionarea exceptiei de neconstitutionalitate a dispozitiilor art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare, exceptie ridicata de Sorin Gornoviceanu in Dosarul nr. 14.746/2001 al Judecatoriei Constanta si Augustin Baciu in Dosarul nr. 7.089/2002 al Tribunalului Bihor - Sectia comerciala si contencios administrativ.
    La apelul nominal raspunde Lavinia Svanovici, prin avocat Daniela Cealera. Lipsesc celelalte parti, fata de care procedura de citare este legal indeplinita.
    Curtea, avand in vedere ca exceptiile de neconstitutionalitate ridicate in dosarele nr. 11C/2003 si 84C/2003 au un continut identic, pune in discutie, din oficiu, problema conexarii cauzelor.
    Avocatul partii prezente arata ca este de acord cu conexarea dosarelor.
    Reprezentantul Ministerului Public, avand in vedere dispozitiile art. 164 din Codul de procedura civila, nu se opune conexarii dosarelor.
    Curtea, in temeiul dispozitiilor art. 16 din Legea nr. 47/1992, republicata, coroborate cu cele ale art. 164 din Codul de procedura civila, dispune conexarea Dosarului nr. 84C/2003 la Dosarul nr. 11C/2003, care este primul inregistrat.
    Cauza se afla in stare de judecata.
    Avocatul solicita respingerea exceptiei de neconstitutionalitate ca fiind neintemeiata.
    Reprezentantul Ministerului Public, invocand Decizia Curtii Constitutionale nr. 127 din 27 martie 2003, prin care s-a admis exceptia de neconstitutionalitate a dispozitiilor art. 1 alin. (2) teza intai din Ordonanta de urgenta a Guvernului nr. 13/2001, in masura in care se refera si la taxele judiciare de timbru stabilite de instantele judecatoresti, arata ca norma cuprinsa in art. 18 alin. (2) din Legea nr. 146/1997 este o norma de trimitere, astfel ca, pentru identitate de ratiune, pune concluzii de admitere a exceptiei ridicate.

    CURTEA,
avand in vedere actele si lucrarile dosarelor, constata urmatoarele:
    Prin incheierile din 14 octombrie 2002 si din 11 februarie 2003, pronuntate in dosarele nr. 14.746/2001 si 7.089/2002, Judecatoria Constanta si, respectiv, Tribunalul Bihor - Sectia comerciala si contencios administrativ au sesizat Curtea Constitutionala cu exceptia de neconstitutionalitate a dispozitiilor art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare, exceptie ridicata de Sorin Gornoviceanu si Augustin Baciu.
    In motivarea exceptiei de neconstitutionalitate, autorii acesteia sustin ca dispozitiile legale criticate aduc atingere prevederilor constitutionale ale art. 125 si 128, precum si principiului separatiei puterilor in stat, deoarece se creeaza posibilitatea ca hotararea instantei, prin care s-a stabilit taxa de timbru, sa fie cenzurata de un organ administrativ, subordonat puterii executive.
    Judecatoria Constanta considera ca exceptia de neconstitutionalitate este neintemeiata, deoarece textul de lege criticat nu contravine prevederilor constitutionale invocate.
    Tribunalul Bihor - Sectia comerciala si contencios administrativ apreciaza ca exceptia de neconstitutionalitate este neintemeiata, intrucat competenta solutionarii unei contestatii privind taxa judiciara de timbru, dupa ce a fost supusa controlului de specialitate din cadrul Ministerului Finantelor, revine instantei de judecata, situatie ce se deduce din insasi cauza aflata pe rolul sau.
    Potrivit prevederilor art. 24 alin. (1) din Legea nr. 47/1992, republicata, incheierile de sesizare au fost comunicate presedintilor celor doua Camere ale Parlamentului si Guvernului, pentru a-si exprima punctele de vedere asupra exceptiei de neconstitutionalitate ridicate, iar in conformitate cu art. 18^1 din Legea nr. 35/1997, cu modificarile ulterioare, a fost solicitat si punctul de vedere al institutiei Avocatul Poporului.
    Guvernul considera ca exceptia de neconstitutionalitate este neintemeiata. Referitor la obiectul exceptiei, precizeaza ca impotriva modului de stabilire a taxelor judiciare de timbru se pot formula contestatii care se solutioneaza conform Ordonantei de urgenta a Guvernului nr. 13/2001, aprobata cu modificari prin Legea nr. 506/2001. Prin aceasta procedura jurisdictionala nu se incalca insa dispozitiile constitutionale ale art. 123 alin. (2) si ale art. 125 alin. (1) si nici principiul constitutional al separatiei puterilor in stat, deoarece decizia organului administrativ poate fi atacata in fata unei instante judecatoresti. Apreciaza ca introducerea contestatiei mai intai la organele fiscale da posibilitatea ca acestea sa examineze in mod operativ taxa contestata si, cand este cazul, sa dispuna corectarea ei. Este vorba de o procedura obligatorie, fara indeplinirea careia, cand este cazul, nu se poate trece la sesizarea instantei judecatoresti, astfel cum stabilesc, ca regula de principiu, dispozitiile art. 109 alin. 2 din Codul de procedura civila, precum si cele ale art. 5 din Legea contenciosului administrativ nr. 29/1990.
    Avocatul Poporului considera ca dispozitiile legale criticate sunt constitutionale. In acest sens, arata ca normele legale criticate fac trimitere la reguli de procedura administrativ-jurisdictionala, prealabila contenciosului administrativ, fara a constitui o imixtiune in sfera atributiilor judecatoresti, cu atat mai mult cu cat, potrivit art. 125 alin. (3) din Constitutie, stabilirea procedurii de judecata este de competenta legiuitorului. De altfel, prin Decizia Plenului nr. 1/1994, Curtea Constitutionala a statuat ca instituirea unor proceduri administrativ-jurisdictionale nu contravine dispozitiilor constitutionale atat timp cat decizia organului administrativ de jurisdictie poate fi atacata in fata instantei judecatoresti. Referitor la critica privind incalcarea principiului independentei justitiei, Avocatul Poporului arata ca art. 123 alin. (2) din Constitutie nu are incidenta in cauza, deoarece dispozitiile legale criticate nu se refera la independenta judecatorilor.
    Presedintii celor doua Camere ale Parlamentului nu au comunicat punctele lor de vedere asupra exceptiei de neconstitutionalitate.

    CURTEA,
examinand incheierile de sesizare, punctele de vedere ale Guvernului si Avocatului Poporului, rapoartele intocmite de judecatorii-raportori, sustinerile partii prezente, concluziile procurorului, dispozitiile legale criticate, raportate la prevederile Constitutiei, precum si dispozitiile Legii nr. 47/1992, retine urmatoarele:
    Curtea Constitutionala constata ca a fost legal sesizata si este competenta, potrivit dispozitiilor art. 144 lit. c) din Constitutie, ale art. 1 alin. (1), ale art. 2, 3, 12 si 23 din Legea nr. 47/1992, republicata, sa solutioneze exceptia de neconstitutionalitate ridicata.
    Obiectul exceptiei de neconstitutionalitate il constituie dispozitiile art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 173 din 29 iulie 1997, dispozitii care au urmatorul continut: "Impotriva modului de stabilire a taxei judiciare de timbru se poate face contestatie potrivit dispozitiilor aplicabile in materie fiscala."
    Autorii exceptiei de neconstitutionalitate sustin ca prin dispozitiile legale criticate se incalca principiul separatiei puterilor in stat, precum si urmatoarele prevederi constitutionale:
    - Art. 123 alin. (2): "Judecatorii sunt independenti si se supun numai legii.";
    - Art. 125 alin. (1): "Justitia se realizeaza prin Curtea Suprema de Justitie si prin celelalte instante judecatoresti stabilite de lege.";
    - Art. 128: "Impotriva hotararilor judecatoresti, partile interesate si Ministerul Public pot exercita caile de atac, in conditiile legii."
    Examinand exceptia de neconstitutionalitate ridicata, Curtea constata ca, potrivit art. 1 alin. (3) din Constitutie, Romania este un stat de drept, iar acest principiu implica separarea puterilor - legislativa, executiva si judecatoreasca.
    In ceea ce priveste puterea judecatoreasca, Legea fundamentala prevede in art. 125 alin. (1) ca justitia se realizeaza prin Curtea Suprema de Justitie si prin celelalte instante judecatoresti stabilite de lege. De asemenea, prin alin. (3) al aceluiasi articol se prevede ca procedura de judecata, care cuprinde si caile de atac la care se refera art. 128, este stabilita de lege.
    Avand in vedere exigentele acestor principii constitutionale si luand in considerare faptul ca taxele judiciare de timbru se stabilesc de catre instantele judecatoresti prin incheieri pronuntate in cadrul procesului, fiind supuse cailor de atac prevazute de lege, Curtea Constitutionala constata ca nu se poate admite, fara riscul incalcarii principiilor si normelor constitutionale, ca modul de stabilire a taxei judiciare de timbru sa fie cenzurat pe calea procedurii administrative prevazute de art. 18 alin. (2) din Legea nr. 146/1997, cu trimitere la Ordonanta de urgenta a Guvernului nr. 13/2001 privind solutionarea contestatiilor impotriva masurilor dispuse prin actele de control sau de impunere intocmite de organele Ministerului Finantelor Publice, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 62 din 6 februarie 2001, aprobata cu modificari si completari prin Legea nr. 506/2001, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 648 din 16 octombrie 2001.
    In ordinea principiilor mentionate este irelevanta imprejurarea ca, potrivit art. 12 din Ordonanta de urgenta a Guvernului nr. 13/2001, deciziile organelor de jurisdictie administrativa prevazute in acest act normativ "pot fi atacate, potrivit legii, la instanta judecatoreasca", deoarece exercitarea acestei cai de atac poate avea ca efect inlaturarea unei erori comise de organul de jurisdictie administrativa in solutia data contestatiei impotriva modului de stabilire de catre instanta de judecata a taxei judiciare de timbru, dar nu este de natura sa desfiinteze insasi imixtiunea autoritatii administrative in sfera justitiei. De altfel, in toate cazurile in care nu s-ar exercita calea de atac mentionata, impotriva deciziilor prin care organele de jurisdictie administrativa prevazute de ordonanta - directiile generale ale finantelor publice si controlului financiar de stat sau, dupa caz, Ministerul Finantelor Publice - au modificat taxele judiciare de timbru stabilite de instantele judecatoresti, incheierile prin care instantele au stabilit taxele judiciare de timbru ar ramane fara efect.
    In sensul considerentelor de mai sus, se retine imprejurarea ca, prin Decizia nr. 127 din 27 martie 2003, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 275 din 18 aprilie 2003, Curtea Constitutionala a constatat neconstitutionalitatea dispozitiilor art. 1 alin. (2) din Ordonanta de urgenta a Guvernului nr. 13/2001, in conformitate cu care se solutionau, potrivit dispozitiilor ordonantei, "si contestatiile impotriva modului de stabilire a taxei judiciare de timbru". In motivarea deciziei, Curtea a retinut ca dispozitia legala mentionata contravine prevederilor art. 125 alin. (3) din Constitutie si principiului separatiei puterilor in stat.
    Curtea observa ca ratiunile care au motivat decizia mentionata, prin care s-a constatat neconstitutionalitatea dispozitiilor art. 1 alin. (2) din Ordonanta de urgenta a Guvernului nr. 13/2001, subzista si in cazul dispozitiilor art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru.

    Pentru considerentele expuse, in temeiul art. 144 lit. c) si al art. 145 alin. (2) din Constitutie, al art. 13 alin. (1) lit. A.c), al art. 23 si 25 din Legea nr. 47/1992, republicata,

    CURTEA
    In numele legii
    DECIDE:

    Admite exceptia de neconstitutionalitate a dispozitiilor art. 18 alin. (2) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare, exceptie ridicata de Sorin Gornoviceanu in Dosarul nr. 14.746/2001 al Judecatoriei Constanta si Augustin Baciu in Dosarul nr. 7.089/2002 al Tribunalului Bihor - Sectia comerciala si contencios administrativ, si constata ca aceste dispozitii sunt neconstitutionale in masura in care se refera si la taxele judiciare de timbru stabilite de instantele judecatoresti.
    Decizia se comunica celor doua Camere ale Parlamentului si Guvernului.
    Definitiva si obligatorie.
    Pronuntata in sedinta publica din data de 5 iunie 2003.

          PRESEDINTELE CURTII CONSTITUTIONALE,
              prof. univ. dr. NICOLAE POPA

                              Magistrat asistent sef,
                              Doina Suliman



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    GET YOUR EX LOVER BACK.VIA: dromokpo@gmail.com This is my testimony of life that I will tell everyone. I have been married for 25 years Another woman had a spell to get me away from my lover, My husband left me and the children and we suffered for 2 years until I saw post about where this man Dr Omokpo has helped so many people recover their broken marriages and relationships   to get their ex lovers back. I decided to send him a message about my broken marriage and family  about how my husband left me and  for him to help me bring back my loving husband home, This great man told me what to do and I followed him as he instructed. After 48 hours, as he told me, I saw a car enter the compound. I was shocked when I saw my husband. As I share my testimony with you my husband came back to me and the kids and that's why I'm happy to put all of you to meet this man for solutions to your problem and bring your lover back to you and mend your broken marriage or your relationship restored back to happiness as you wished. Contact this great man via: dromokpo@gmail.com
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