Despre garanţii, cauţiuni şi măsuri asigurătorii în noul Cod de procedură fiscală
Guarantees, pledges and precautionary measures in the New Fiscal Procedure Code

Summary/Abstract: This study offers an analytic and detailed approach towards guarantees, pledges and precautionary measures as they are regulated in the new Fiscal Procedure Code that entered into force on the 1st of January 2016. This goes beyond a full presentation of the regulation of these legal institutions and offers a complex and complete analysis of the manner they operate and particularly of the legal consequences of applying the legal texts and of the difficulties that can occur. Therefore, the analysis we made we underlined the conceptual differences between the three types of guarantees, taking into account that the Romanian legislator regulates, without defining nor explaining the notion of `guarantees`, a legal institution created to operate for guaranteeing fiscal debts where certain reliefs are offered. Even though all the three mentioned institutions are fiscal debts, pledges were instated legal instruments for guaranteeing, pledges are meant to operate when a request for suspending the forced execution of a fiscal debt during a court litigation between the contributor and the fiscal organ.Finally, the precautionary measures operate only when the forced execution is started for recovering the fiscal debts. Nevertheless, the fiscal texts regulating the precautionary measures interfere with more recent texts that allow the use of precautionary measures even in the absence of a fiscal debt title, a situation that was not envisaged in the common regulations andthat can bring significant stress to the contributors due to possible abuse that they can face.

• Details
• Contents