Necomunicarea legală a titlului de creanţă către contribuabil – motiv de nelegalitate a executării silite invocat pe calea contestaţiei la executare
Failure to legally notify the tax debt instrument to the tax payer – ground for unlawfulness of enforcement raised by appeal against enforcement

Summary/Abstract: The fiscal procedure code regulates the appeal against enforcement both against any enforcement procedure performed in breach of the legal provisions by the enforcement bodies or in the case where these bodies refuse to fulfil an enforcement procedure, and also, against the enforceable title according to which the enforcement procedure was initiated, in the case in which this enforceable title does not represent a judgment delivered by a court or by other judicial body and whether for its challenge no other procedure provided for by law is applicable. This study is intended to examine the second case, respectively the filing of the appeal against enforcement in case of failure to lawfully communicate the tax debt instrument and the enforceable title to the taxpayer, by which it could be requested the annulment of the tax ruling to a civil court, and not to the administrative court. To this end, we shall put into question the conditions required by the lawmaker and which shall be fulfilled by the tax body previously to the communication of the tax debt instrument by publication on the website of the tax administrative authority.

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