Principiul protecției debitorului în executarea silită a creanțelor fiscale
Principle of Taxpayer’s Protection During the Forced Execution of Tax Debts

Summary/Abstract: In this study, the author aimed to analyze the principle of protection of the debtor in the enforcement of taxes by reference to the provisions of the Fiscal Procedure Code in conjunction with the provisions of the Code of Civil Procedure, in order to detect the similarities and differences between the fiscal enforcement procedure and the common law enforcement procedure. Thus, the author highlighted the manifestations of this principle in the legal relations of fiscal law, reaching the conclusion that the debtor benefits, within certain legal limits, a stronger protection compared to the civil enforcement procedure. The author also made proposals for the application of the principle of protection of the debtor in accordance with the interest of collecting taxes to the public budget.

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