THE FORCED PAYMENT OF BUDGET RELATED DEBTS ACCORDING TO THE REGULATIONS OF THE FISCAL PROCEDURE CODE
THE FORCED PAYMENT OF BUDGET RELATED DEBTS ACCORDING TO THE REGULATIONS OF THE FISCAL PROCEDURE CODE

Summary/Abstract: The forced payment of the budgetary claims represents an actual issue of major interest both for the public institutions participating in the process of the budgetary execution, for professionals, as well as for non-professionals who, directly or indirectly, interact with these institutions. Currently, the issue of the forced payment of the budgetary claims is completely under the incidence of the Tax Procedural Code3, Title 4, Chapter 8-9, Art 220-262. It states a special procedure for the payment, under the competence of the fiscal organs – through the revenue agents, with the exclusion of the competence of the judicial executors, given the interest of the operative collection of these claims, as well as the need to streamline the forced execution of financial claims. In addition to this regulation shall apply the provisions of the Civil Procedure Code4, Book 5, Art 622-631, as common law in the area of forced executions – to the extent to which do not contradict the special norms of the Tax Procedural Code. We shall analyze the forced execution of the budgetary claims, with special reference over those sourcing from contractual relations and from “special cases”, the current study having as object the configuration and particularization of the legal regime of this execution. We shall use as documentation the two normative acts above-mentioned and the jurisprudence in this area.

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