Some Discussions Regarding the Establishment and Contestation of Fiscal Precautionary Measures
Some Discussions Regarding the Establishment and Contestation of Fiscal Precautionary Measures

Author(s): Alin Trailescu
Subject(s): Law on Economics, Administrative Law
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: fiscal precautionary measures; establishment; contestation; fiscal law;
Summary/Abstract: The precautionary measures represent means of preserving the patrimony of the taxpayers and, at the same time, of guaranteeing the execution by them of the fiscal obligations. Being used by the fiscal bodies and having an impact on the economic activity of the taxpayers, the precautionary measures present a special theoretical and practical interest. For this reason, the author aims to detect doctrinal and jurisprudential controversies in connection with certain procedural aspects regarding the establishment of precautionary measures, such as, for example, the hearing of the taxpayer under the conditions of art. 9 of the Fiscal Procedure Code, expressing its own opinion on the fulfillment by the fiscal body of this precondition that is limited to the taxpayer's right to be heard. The author also aims to highlight, from a critical perspective, the legislative inconsistencies, on the one hand, regarding the procedure for challenging the acts establishing and applying precautionary measures and, on the other hand, regarding the order of priority provided by law for the unavailability of the taxpayer's assets and income. At the same time, the author highlights the legislative inconsistencies in the matter of fiscal and criminal precautionary measures from the perspective of Decision no. 581/2019 pronounced by the Constitutional Court of Romania, as well as the practical implications of this non-correlation. Finally, capitalizing on these controversies, inconsistencies and legislative inconsistencies, the author formulates several proposals for de lege ferenda.

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