Câteva aspecte privind instituirea, contestarea și suspendarea executării măsurilor asigurătorii în materie fiscală
Some aspects regarding the establishment, contestation and suspension of the execution of precautionary measures in fiscal matters

Summary/Abstract: Unlike precautionary measures in civil matters, which can be instituted only by means of a court decision, as a result of a lawsuit before the court (see, in this sense, the provisions of art. 952-977 from Civil Procedure Code ), in fiscal matters, precautionary measures are instituted in an administrative procedure, by the tax authorities, by fiscal administrative acts whose execution is also carried out in an administrative framework. The speed with which these procedures are carried out in tax matters determines a special attention to the ways in which they are established and executed, given that we are dealing only with a subsequent judicial control over them, which can be exercised by the person ( taxpayer) targeted by them. However, as long as they have the same energetic character as those established by the court in civil matters, both the economic and the commercial effects of the imposition of these precautionary measures may be among the most unfavorable for taxpayers, some elements of interest in practice being necessary to we score.

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