Considerations regarding the revenue agent Cover Image
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Considerații privind executorul fiscal
Considerations regarding the revenue agent

Author(s): Alice Cristina Maria Zdanovschi
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax claims; enforcement; revenue agent; civil servant; judicial bailiff;

Summary/Abstract: A shift from the sense of common law of enforcement towards the special provisions setting forth enforcement with the intent to capitalize certain tax claims necessarily focuses on the legal provisions regulating the institution of the revenue agent, which may identify its legal situation, its role and powers in the tax enforcement proceeding, at the same time revealing some comparative issues between the revenue agent and the judicial bailiff.

  • Issue Year: 2016
  • Issue No: 2
  • Page Range: 119-137
  • Page Count: 19
  • Language: Romanian