THE LEGAL INSTRUMENTS THAT FACILITATES THE RECOVERY OF THE FISCAL CLAIMS

Mihaela Jianu ()
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Mihaela Jianu: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/76, Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate

Abstract: The decreasing in arrears through obliged enforcement is an important objective of the National Tax Agency. In this regard the execution organs of the territorial structures of ANAF can use a number of means provided by the Code of Fiscal procedure, such as the attachment of movable and immovable property, establishment of the sequesters and the liabilityattract

Keywords: arrears; summons; enforceability; attachment; pauliana action; obliquely action (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Date: 2009-10-12

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Persistent link: http://EconPapers.repec.org/RePEc:ris:sphedp:2009_076

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