11. Neîntrunirea condiţiilor pentru luarea măsurilor asigurătorii fiscale. Nedovedirea prezumţiei relei credinţe, respectiv a riscului de diminuare a patrimoniului contribuabilului
11. Failure to meet the conditions for taking fiscal protective measures. Failure to prove the presumption of bad faith, namely the risk of diminution of the taxpayer’s assets

Summary/Abstract: Protective measures are not a mandatory stage preceding any fiscal enforcement, but apply only in the limited situations where there are indications that enforcement will be hindered by the debtor’s conduct. Although the tax authority is not required to identify and cumulatively indicate all the circumstances that constitute indications within the meaning of Article 213 of the Fiscal Procedure Code, those that are described or taken together must nonetheless give rise to a simple presumption of the taxpayer’s bad faith, namely the possibility that the taxpayer will diminish their assets so as to impair recovery of the tax claim.

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