Tax receivable. Splitting the amount of the fine into two different percentages with different final destinations. Rejection of claim for a declaration of enforceability

JURISPRUDENȚĂ COMENTATĂ ȘI ADNOTATĂ

Abstract

The legal nature of the receivable is determined on the basis of the legal relationship giving rise to it and not on the basis of the method of distribution of the sums resulting from enforcement. The issue of splitting the amount of the fine into two different percentages, with different final destinations, is not such as to change the legal nature of the fine as a tax claim, but is an issue concerning the distribution of the sums resulting from a possible enforcement, on the occasion of which the tax body competent to conduct such a procedure will distribute the amount resulting from the prosecution according to the rates provided by law.

The fact that the legislature has granted a benefit to the creditor in the sense of allocating to it a percentage of the category of such receivables, which represents the creditor's own income, does not mean that the receivable resulting from the payment of the fine is of a mixed legal nature, but has an entirely different meaning, namely that it regulates the legal nature of the creditor's financing.

The legal relationship of enforcement law exists only between the State and the debtor, and the mentioning in the official report of the method for the breakdown of the amount resulting from the payment of the fine is a circumstance facilitating the voluntary execution of the obligation by the debtor, the official having the obligation to indicate in the sanctioning act the account where the payment of the fine will be made, without relevance for the debtor of the destination of the amount and without generating a legal relationship between the debtor and the third party beneficiary.