Specificități fiscale în etapa executării silite
Tax specificities at the enforcement stage

Summary/Abstract: The tax enforcement procedure, when compared to the civil enforcement, has specific mechanisms. These specificities derive from the possibility of tax authorities to initiate enforcement actions unilaterally, without needing judicial intervention. To counterbalance this power, the Fiscal Procedure Code provides mechanisms that should allow taxpayers to defend against abuses. For garnishments, unlike civil procedures where garnishment does not require prior notification, in tax procedures, a 15-day notice period is mandatory after sending a summons. In practice, this advantage is not fully used since there are issues with the Private Virtual Space (SPV) system where taxpayers often discover garnishments from banks without prior notification. Another specificity is the treatment of enforcement suspension. Tax enforcement lacks provisional suspension available in civil procedures. However, taxpayers can request suspension if they file for reimbursement or mediation or if they present a bank guarantee. From the perspective of seizures, the tax procedure reinforces the authorities’ power because i) seizures can be imposed without a debt title (but must be followed by issuing the debt title within six months) and ii) unlike civil seizures, the fiscal ones override subsequent guarantees and are considered nullifying any later acts of disposition of the seized property.

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