Migrarea datoriilor fiscale din masa patrimonială profesională (de afectațiune) în masa patrimonială personală în viziunea și practica organelor fiscale și a instanțelor de contencios administrativ și fiscal.
Migration of Tax Debt from the Professional Patrimony to the Personal Patrimony in the Vision and Practice of Tax Authorities and Tax Courts.

Summary/Abstract: Tax authorities often begin tax inspections within the 5‑year limitation period to verify the activity of professionals who used to act as individuals, but have de‑registered themselves from the tax records and have closed their economic activity. More times than not these inspections identify irregularities and are followed by fiscal reports which will constitute the base for tax imposing decisions for unpaid tax debts (passing the V.A.T. threshold, and calculating V.A.T. that the State has not received). The result is that years after closing the economic activity many individuals find their personal belongings forced executed by the fiscal authorities. The judgments of the fiscal and administrative litigation courts invested with actions in the annulment of the taxation decisions on the grounds of art. 266 para. (41) Fiscal Procedural Code are contradictory and unpredictable. In my opinion this contradiction is a sign that the old interpretation of the survival of fiscal debts of individuals, in any circumstances, based on the fact that the individual still exists, is a problem that needs to be addressed.

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