| Abstrakt: |
The forced payment of tax related debts has the following forms: garnishment and attachment in execution - for movable or immovable property. It is subject to the provisions of the Fiscal Procedure Code, completed by the provisions of the Civil Procedure Code, as common law in the field - if they can be enforced to the relations between public authorities and taxpayers. The present study will be analyzing the garnishment for tax related debts - which is a major interest and present issue - being aimed at configuring the legal regime of the concept analyzed, but also its particular features as compared to the garnishment within common law. The main reference point will be the typical norms enforceable, as well as the legal literature and practice relevant for the theme subject to this analysis. [ABSTRACT FROM AUTHOR] |
