Titlul de creanță fiscală și titlul executoriu. Particularități în cazul decontului de TVA
The fiscal debt title and the enforceable title. Particularities in the case of the VAT return

Summary/Abstract: In the fiscal procedure, there are particular situations in which even the taxpayer’s statement represents the title of the tax claim, as is the case with the VAT Return. In this context, can the fiscal body proceed to the partial recovery of the declaration and to establish payment amounts, without first communicating to the taxpayer its partial invalidation? Moreover, can the fiscal body issue an enforceable title that refers to an amount other than the one resulting from the VAT Return?

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