30 The management of A.A.A.S. informed us that the following steps were taken in order to obtain financial resources for the payment of the amounts due to the FNI creditors, with the mention that the public institution in question has the capacity of debtor also towards other legal entities, which hold executory titles at various stages of forced execution: - since 2009, several draft normative acts (one draft law and three draft emergency ordinances) have been promoted, aimed at proposing measures to supplement the financial resources required for the payment by A.A.A.S. of these compensations, as well as proposals for rescheduling installments, without obtaining the necessary approvals at that time; - two memoranda were elaborated that couldn’t be submitted to the Government for approval because they were not endorsed by the public institutions involved; - in December 2018, with a follow-up in March 2019, it was requested to be organized urgent joint consultations at the A.A.A.S. headquarters, with the participation of decisionmakers from the apparatus of the Prime Minister's Office, the Secretary General of the Government, the Minister of Economy, the Minister of Public Finance, the Minister of Foreign Affairs, as well as representatives of the main associations of F.N.I. investors, to the respective invitation, only responding the representatives of the Ministry of Foreign Affairs and of the Ministry of Public Finance. Subsequently, we have also addressed the Minister of Economy, which answered that the amounts needed to solve the F.N.I. issue cannot be ensured from the revenues of the A.A.A.S. institution, and the allocation of budgetary funds for carrying out definitive court decisions and executors depends strictly on the decision of the decision makers within the government. Given that the recommendation was only partially accepted by the authority in question, we addressed the Prime Minister, the file being still open. Recommendation no. 121/2019 Starting from two situations complained of to the People's Advocate Institution at the beginning of 2019 (these issues being complained of by several natural persons who requested the refund of the tax under the provisions of the Government Emergency Ordinance No. 52/2017 regarding the refund of the amounts representing the special tax for cars and vehicles, the pollution tax for vehicles, the tax for polluting emissions from vehicles and the environmental stamp for vehicles), we have taken steps to the Public Finance Administration of Sector 1, followed by a joint investigation at the headquarters of the Regional General Directorate of Public Finance Bucharest, we asked for a point of view regarding the non-communication of the decisions issued by the Public Finance Administration of Sector 1, which resulted in the impossibility of challenging them in court. Given the fact that the notified public institutions have generally specified that the settlement decisions issued at level of Sector 1 will be communicated under Art. 47 of Law no. 207/2015 on the Fiscal Procedure Code, and, by the subsequent response, that the communication procedure is still pending, a recommendation was issued, addressed to the management of the Regional Directorate General of Public Finance Bucharest - D.G.R.F.P.B. By this recommendation, we asked this public institution to take all the necessary measures, in order to complete the procedure for communicating the decisions regarding the refund of the amounts representing the special tax for cars and vehicles, the tax for polluting emissions from vehicles and the environmental stamp for vehicles, related to the activity of the Public Finance Administration of Sector 1 and, if applicable, to the one existing at the level of all public sector finance administrations. Moreover, we have asked the management of D.G.R.F.P.B. to inform the People's Advocate institution regarding the acceptance of the recommendation, as well as on the legal PEOPLE’S ADVOCATE ANNUAL REPORT 2019

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