The operative part of uniformity decision no. 5/2022 JPE
- The essence of the notion of ‘local resident’ as defined in section 5(9) of Act No. CXXII of 2013 on the Transfer of Agricultural and Forestry Landis habitual living at a given place of residence, which fact must be proven by a document attached to the declaration accepting the offer to buy. An official certificate of address (address card) does, in itself, not prove the fact of living habitually at a given place of residence. This statutory condition can be verified by, among others, an official certificate issued by the municipal notary.
- The data in the official certificate may be rebutted in administrative or civil contentious court proceedings, in which the court may take into account any appropriate means of proof.
- Judicial panel No. K.VII. of the Curia may depart from decisions Nos. Kfv.II.37.320/2016/4, Kfv.IV.37.041/2019/7 and Kfv.III.37.387/2021/6, published in the Collection of Court Decisions.