The requirement for reasoning the decision for imposition of precautionary measures in the New Code of Fiscal Procedure

DEZBATERI

Abstract

The requirement for reasoning the decisions of imposition of precautionary measures by the tax body should be understood in the sense that the danger justifying the adoption of precautionary measures must be extrinsic to the inspected offences, respectively to result from other factual elements than those composing themselves the tax behaviour sanctioned and deemed as inconsistent with the fiscal legal provisions. Except some limited factual assumptions in relation to which the legislator itself, by any documents subsequent to the Code of Fiscal Procedure, acknowledged a simple assumption of the existence of the danger of embezzlement / concealment / waste of the debtor’s assets, the circumstances justifying the need for establishing precautionary measures should regularly be distinct and extrinsic to the tax offences sanctioned by the tax body and be emphasized as such in the delivered decisions, and not automatically resulted from the intrinsic behaviour of the taxpayer. 

Keywords: reasoning, precautionary measures, extrinsic elements, danger of embezzlement / concealment / waste of the debtor’s assets