GENERAL ASPECTS CONCERNING FORCED EXECUTION OF MOVABLE GOODS
GENERAL ASPECTS CONCERNING FORCED EXECUTION OF MOVABLE GOODS

Summary/Abstract: In order for the enforcement procedure to be used, certain conditions provided for by the law must be fulfilled: an enforceable title issued by the competent enforcement body in whose territorial jurisdiction the debtor has its fiscal domicile; the claim be certain and mature; the limitation period provided for by the law has not been met (if this deadline has been met, the tax authority can no longer enforce forced execution). The forced execution procedure is carried out according to certain general rules established by the Fiscal Procedure Code: For the determination of taxable goods or income of the debtor, the enforcement bodies may use the evidence provided by the Fiscal Procedure Code (documents, expertise, third parties, on-the-spot research); during the forced execution, the forced execution procedures provided by the Fiscal Procedure Code may be used successively or concurrently; forced execution takes place until the sums entered in the enforcement order have been collected. During the execution of the forced execution procedure situations governed by the Fiscal Procedure Code may intervene, which will cause its interruption, suspension or termination. Any movable property of the debtor subject to certain exceptions provided by law is subject to enforcement. For the individual debtor, the following movable assets, which are necessary for the life and work of the debtor and his / her family: the goods necessary for personal or household use of the debtor and his / her family, can not be executed; movable goods that are used for continuing education and training, etc. In the process of forced execution of movable goods, three stages are underway: identification of movable goods, their seizure, and the capitalization of movable goods.

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