PAYING UP THE FISCAL DEBTS IN ROMANIA THROUGH EXCEPTIONAL VEHICLES – DATIO IN SOLUTUM/ UNRESTRAINED PAYMENT

Popeanga Vasile Nicolae
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Popeanga Vasile Nicolae: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION “CONSTANTIN BRANCUSI” UNIVERSITY OF TARGU JIU, ROMANIA

Annals - Economy Series, 2014, vol. 3, 176-179

Abstract: In accordance with the legal norm incidents in tax procedures, in Romania the tax debts can pay off through commissioning. Fighting procedure of tax receivables by placing in payment by the taxpayer begins by formulating the debtor, owner of real estate, a request to this effect, which addresses the tax authority that administers the claims. The debtor's right to appeal to this method is practically unlimited. Extinguishing procedure of tax receivables by placing in payment by the taxpayer begins by formulating the debtor, owner of real estate, a request to this effect, which addresses the tax authority that administers the claims. The debtor's right to appeal this way is practically unlimited. It actually arises from the time the claim becomes due and remain until its extinction, as long as the taxpayer has an active fiscal condition.

Keywords: fiscal debts; datio in solutum; fiscal obligations; unrestrained payment; fiscal body (search for similar items in EconPapers)
Date: 2014
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