Changes to the matter of compulsory execution by the new Code of fiscal procedure Cover Image
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Modificările aduse în materia executării silite de noul Cod de procedură fiscală
Changes to the matter of compulsory execution by the new Code of fiscal procedure

Author(s): Arina Dragodan
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax debts; tax executor;

Summary/Abstract: Law no. 207 of 23 July 2015 regarding the Fiscal Procedure Code entered into force on 1 January 2016, after several consultations with the business started in 2013 and the changes it has undergone old code from its entry into force after 1 January 2004.As regards compulsory execution, the new Code of Fiscal Procedure brings some news from the old code that we present in this article. The changes in this area as well as other changes in assembly code are not so substantial that we can speak of a genuine „New Code of fiscal procedure”, as if the civil procedure code which had a much older, but rather a rewriting of several texts that present difficulties in implementation, by updating them regarding their correlation with other regulations and improve after practice provided to the tax authorities.Fiscal legislature wanted to simplify the procedure for recovery of tax claims, aiming at increasing the efficiency of collection by compulsory execution.

  • Issue Year: 2016
  • Issue No: 1
  • Page Range: 54-73
  • Page Count: 20
  • Language: Romanian