În primăvara anului trecut atrăgeam atenția asupra Hotărârii Consiliului Local Slatina nr. 155/27.05.2025 reeferitoare la aprobarea ”regulamentului privind desfăşurarea activităţilor de comercializare a produselor şi serviciilor de piaţă pe raza administrativ teritorială a Municipiului Slatina”.
Am arătat la acel moment cum regulamentul impus pentru desfășurarea activităților comerciale părea mai degrabă unul merit să introducă taxe noi și obligații suplimentare care, în loc să sprijine mediul economic, riscau să îl împovăreze și să creeze un sistem discreționar. Astăzi, motivarea instanței la cererea Prefecturii Olt de anulare a hotărârii, confirmă că multe dintre criticile formulate atunci au fost întemeiate.
Una dintre cele mai importante prevederi ale hotărârii a fost introducerea unor taxe speciale pentru desfășurarea activităților comerciale. Acestea urmau să fie aplicate chiar din anul în curs.
Instanța a stabilit clar: autoritățile locale nu pot introduce taxe noi în timpul anului fiscal. Contribuabilii trebuie să știe din timp ce obligații au, iar regulile fiscale nu pot fi schimbate „din mers”. Prin urmare, articolul care prevedea aceste taxe a fost anulat în întregime. Pe înțelesul tuturor: taxele nu mai pot fi percepute!
Același regulament impunea ca acordul de funcționare pentru firme să fie valabil maximum 4 ani.
Instanța a decis că această limitare contravine legii. Autorizația rămâne valabilă atâta timp cât sunt respectate condițiile în baza cărora a fost emisă. Primăria nu poate obliga firmele să reia periodic proceduri birocratice costisitoare doar printr-o regulă locală. Această prevedere a fost anulată.
Un alt punct contestat prevedea că doar Poliția Locală ar avea dreptul să constate și să sancționeze contravențiile comerciale. Judecătorii de la Tribunalul Olt au arătat că legea stabilește clar mai multe instituții competente pentru astfel de controale. O autoritate locală nu poate modifica această regulă și nu poate concentra puterea de sancționare într-o singură instituție, nici măcar dacă ea se numește Primăria Slatina. Și această prevedere a fost anulată.
Instanța nu a anulat întreaga hotărâre, ci doar prevederile nelegale. Concret, au fost eliminate taxele speciale, a fost eliminată limitarea acordului de funcționare și totodată a fost eliminată competența exclusivă a Poliției Locale. Restul regulamentului rămâne în vigoare.
Decizia instanței arată că îngrijorările potrivit cărora introducerea de taxe fără predictibilitate, limitarea artificială a autorizațiilor și extinderea nelegală a competențelor de control ar fi putut crea un climat de presiune asupra antreprenorilor, nu au fost lipsite de… temei. Legal chiar!
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