Mainlining the attachment in the tax matter. Effects Deadline for filing the claim

DREPT ADMINISTRATIV ŞI FISCAL

Authors

  • Andreea Prunaru Author

Abstract

In the tax matter, attachment is not subject to validation, as the regulation provided for by Article 790 para. (1) of the Code of Civil Procedure is not applicable. Implicitly, the application for maintaining the attachment should not be filed by the creditor within one month from the date on which the seized third party should record or pay the amount subject to enforcement, regulated in the civil matter (the rules in the tax procedure derogate from the general rule of common law).

Published

2024-01-12

Issue

No. 6 (2020): Revista Română de Jurisprudență

Section

Articole