Return of bail. Applicability of Article 1.064 of the Code of Civil Procedure

JURISPRUDENȚĂ COMENTATĂ ȘI ADNOTATĂ

Abstract

The security paid pursuant to the provisions of the Code of Tax Procedure for the application for suspension of enforcement of the tax administrative act was established by the legislator in order to cover any damage caused by the application for suspension itself and by the admission of such an application, by the impossibility of enforcement, of its postponement.

The security imposed as a precondition for granting an application for suspension is not intended to guarantee payment of the debt established by the tax assessment decision and has no such legal nature. In order to preserve the debtor's assets and to seize his assets, the tax authorities have other procedural means regulated by law.