Posibilitatea instanţei învestite cu o cerere de înlocuire a amenzilor contravenționale cu muncă în folosul comunității de a invoca din oficiu prescripţia executării creanţelor fiscale care a început să curgă după intrarea în vigoare a noului Cod
Possibility of the court invested with a request to replace the administrative fines with community service to invoke ex officio the limitation of the execution of the tax claims that started to run after the entry into force of the new Civil Code

Summary/Abstract: It has been found in judicial practice that there is no unitary view on the possibility of the court invested with a request to replace fines with work for the benefit of the community to invoke ex officio the prescription of enforcement of the claim consisting in the tax fine, which began to run after in force of the new Civil Code.Regarding the prescriptions started under the rule of Decree-Law no. 167/1958 there is no such divergence of opinions, considering that this normative act established the obligation of the court to invoke ex officio the extinctive prescription.In the case of prescriptions started under the new Civil Code, however, given the change in the concept of the legislator, which prohibits the invocation of the extinct prescription ex officio by the court, this issue arose as a result of trying to reconcile the provisions of private law contained in the new law. Civil Code with the norms of public law in contravention matters.

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