Aspecte ale executării silite a debitelor restante reprezentând contribuţii de asigurări sociale de sănătate datorate de avocaţi
Aspects regarding the enforcement of the outstanding debts representing health social insurance contribution due by the lawyers

Summary/Abstract: Unlike other categories of persons exercising liberal professions, the lawyers have denied, for a long time period, their payment obligation related to their health-related social insurances contributions. The enforcements regarding the outstanding debts representing health-related social insurances contributions payable by lawyers, initiated by the health insurance agencies, have generated doctrine debates and non-unitary jurisprudence. Our aim, by this paper, is to analyze and clarify the essential aspects of enforcement of the lawyers’ obligation to pay the health-related social insurances contributions, by examining this legal obligation from the perspective of its legal ground, but also, of the competent authority issuing taxation decisions regarding these social contributions and to enforce the outstanding debts representing health-related social insurances contributions. We shall investigate these problems in the light of the latest legislative amendments, making reference, for this purpose, to the jurisprudence generated by the enforcements initiated by the health insurance agencies for recovering these fiscal debts.

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