CONTROVERSIAL ISSUES REGARDING THE ENFORCEMENT APPEAL IN THE CONTEXT OF ENFORCEMENT IN TAX MATTERS
CONTROVERSIAL ISSUES REGARDING THE ENFORCEMENT APPEAL IN THE CONTEXT OF ENFORCEMENT IN TAX MATTERS
Author(s): Adina PoneaSubject(s): History of Law, Civil Law, Sociology of Law
Published by: Editura Arhipelag XXI
Keywords: debtor; enforceable title; enforcement appeal; competent court; tax claim;
Summary/Abstract: In the specialized doctrine, starting from the way of regulating the execution, it has been constantly shown that the execution is essentially of a civil nature. This presupposes that even when the writ of execution is represented not only by a tax claim but also by a court decision, more precisely by the civil provisions contained in a criminal judgment, the competence to resolve the enforcement appeal rests with the court as a court execution.
Journal: Journal of Romanian Literary Studies
- Issue Year: 2020
- Issue No: 21
- Page Range: 113-117
- Page Count: 5
- Language: English