The operative part of uniformity decision no. 5/2022 JPE

  1. 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.
  2. 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.
  3. 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.