Appeal against standard enforcement. Failure to serve the debt instrument to the debtor

DREPT CIVIL ŞI PROCESUAL CIVIL

Abstract

If we are dealing with an appeal to standard enforcement, and we are not faced with an appeal against a debt title according to Article 268 of the Code of Tax Procedure, we will analyse with priority the plea of non-disclosure of the debt title, which is one of the grounds of the appeal to enforcement and one of the grounds of appeal. For any tax liability, there is an obligation to issue in advance a debt certificate, which consists of a tax administrative act that establishes the taxpayer's tax obligations and the deadline for payment, and which can be contested with the issuing tax authority. At the same time, an enforceable title is a title to a receivable which has become due through the expiry of the payment deadline provided for by law or established by the issuing body or in another manner provided for by law. This hierarchy has been established in order to give the taxpayer the possibility to pay the obligations or to contest these obligations through the prior administrative procedure.

Not only the enforceability of the enforceable title but also its effects on the appellant are conditional on the service of the title of claim to the taxpayer, who thus becomes aware of the existence of the payment obligation and of its due date. Per a contrario, in the absence of communication of the document establishing the claim, prior to the commencement of enforcement, the tax authority may not claim enforcement of the payment obligation, and even more so, may not proceed to its enforcement.