Possibility of forced execution of social parts in fiscal matters. Capitalization of the social parts in order to settle the budget receivables
Possibility of forced execution of social parts in fiscal matters. Capitalization of the social parts in order to settle the budget receivables

Summary/Abstract: The article aims to address a topic of interest to enforcement bodies, which can use any means provided by the legislature to recover tax claims owed by debtors.The entry into force of the Code of Civil Procedure, the Code of Fiscal Procedure and the Fiscal Code has generated and generates a series of contradictions, and against the background of these contradictions the enforcement bodies are still unjustified all the more as the courts tend to win the case, most often to the debtors.Through this article I set out to highlight the fact that enforcement bodies may also resort to the enforcement of shares or shares of the debtor, respectively of intangible movable property, even if the legislature has not stipulated expressly in the provisions of the Code of Fiscal Procedure these issues.Hereby, this article aims to deal with the way in which the procedure for the sale of shares in private companies and equity capital may be used, regardless of the type of company, by the enforcement bodies, in order to recover the tax receivables due to the local budget or the state budget.

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