Joining civil and tax enforcement. Competence of the tax authority to enforce a civil claim, even after the extinction of the tax claim which led to the joinder. Inadmissibility of the request for the separation of enforcement proceedings
JURISPRUDENȚĂ COMENTATĂ ȘI ADNOTATĂ
Abstract
At issue is the request for the separation of two enforcement cases brought by the ordinary enforcement officer, given that a previous decision ordered the joinder of his case to the case pending before the tax enforcement body. As the measure of joinder is final and cannot now be amended, the court of first instance was right to apply Article 654 para. (4) of the Civil Procedure Code to which the provisions of art. 220 para. (15) of the Tax Procedure Code. According to the text, the abandonment, after joinder, of any of the pursuing creditors will not be able to prevent the continuation of enforcement from the most advanced act of enforcement.
The abandonment, after joinder, of any of the pursuing creditors will not be able to prevent the continuation of enforcement from the most advanced act of enforcement. As in this case there is an overlap between two branches of law, civil and administrative, but there are no express provisions derogating from Article 654 para. (4) of the Civil Procedure Code, it follows that it is not possible to reverse the measure of joinder by disjunction, as requested by the appellant-petitioner. On the contrary, in view of the provisions in force and applicable to the present case, enforcement must continue with the executor to whom the joinder was ordered, from the earliest enforcement document.
In addition, once a pursuing creditor has satisfied his debt, as claimed in the substantive file by the tax enforcement body, the related enforcement file has the status of a closed file, so that there would be no question of disjunction while only one file is still pending. The appellant-petitioner points out that the closure of the tax execution file means that the tax execution body will not continue the execution of the civil claim, but in this case the interested party may make the claims provided for by law in the event of the executor's refusal to act.
