De ce este necesară garantarea creanţelor bugetare?
Why Is It Necessary to Guarantee Budgetary Receivables?

Summary/Abstract: This paper addresses the issue of guarantees regulated by law for all categories of receivables due to the state or to the administrative units. It is about guarantees, as they are regulated by the Fiscal Procedure Code as mandatory in case of suspended foreclosure, of lifting the insurance measures, of assuming the payment obligation by another person by signing a payment commitment, or the granting of payment facilities. Equally, it is also about a special category of guarantees, namely sureties, which are established in case of the suspension of the execution of the fiscal administrative act. Since filing an appeal against a title of fiscal debt on the path of tax dispute represents a circumstance that the legislator regards as having the potential to endanger the integrity of tax receivables, the Romanian legislator has ruled that such an appeal does not suspend the execution of the fiscal administrative act, this being possible only at the express request of the challenger and only if for this purpose sureties were filed. Therefore, the paper brings a complex and complete presentation and analysis of the guarantees themselves, but also of the sureties, as a species of the former.

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