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The Legal Instruments That Facilitates The Recovery Of The Fiscal Claims

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  • Jianu, Mihaela

    ()
    (Spiru Haret, Facultatea de Management Financiar Contabil)

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    Abstract

    The decreasing in arrears through obliged enforcement is an important objective of the National Tax Agency. In this regard the execution organs of the territorial structures of ANAF can use a number of means provided by the Code of Fiscal procedure, such as the attachment of movable and immovable property, establishment of the sequesters and the liabilityattract

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    Bibliographic Info

    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/76.

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    Length: 10 pages
    Date of creation: 12 Oct 2009
    Date of revision:
    Handle: RePEc:ris:sphedp:2009_076

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    Related research

    Keywords: arrears; summons; enforceability; attachment; pauliana action; obliquely action;

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