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Abstracts - Facultatea de Drept - Dunarea de Jos

Abstracts - Facultatea de Drept - Dunarea de Jos

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REFLECTIONS REGARDING THE<br />

ENFORCEMENT OF DEBTORS<br />

WITH INCOME FROM LIBERAL<br />

PROFESSIONS<br />

Florin TUDOR<br />

Nicoleta TĂNASE<br />

Florin TUDOR<br />

PhD. Lecturer univ., Faculty of<br />

Judicial, Social and Political Sciences,<br />

“Lower Danube” University of Galati,<br />

Romania<br />

Address: Street Domneasca, Nr. 111,<br />

Postal Co<strong>de</strong> 800201<br />

Tel: 0722725595<br />

E-mail: florin.tudor@ugal.ro<br />

Nicoleta TĂNASE<br />

Legal Advisor, Galati County Home<br />

Health<br />

Tel: 0740166188<br />

E-mail: rarestv@yahoo.com<br />

Abstract<br />

In matters of budget claims all the<br />

income and availability of money<br />

amounts that can be prosecuted according<br />

to law and are due in any way by the<br />

<strong>de</strong>btor to third persons or legal entities are<br />

the subject of seizure. Basically, the<br />

procedure of seizure consist of two stages:<br />

the establishment of the seizure and its<br />

validation, there is an exception to this<br />

rule: the seizure regarding tax matters is<br />

not subject to validation. In case of<br />

nonpayment, after three months, the<br />

seizure must be validated by the court.<br />

There are cases when the solutions are not<br />

uniform thus far the <strong>de</strong>bt collection<br />

activity is hin<strong>de</strong>red. We believe that is<br />

absolutely necessary, first, to review those<br />

provisions of the Co<strong>de</strong> of Civil Procedure<br />

but also of the Tax Procedure Co<strong>de</strong>,<br />

secondly it is necessary the promotion of<br />

those principles that could allow the<br />

budgetary creditor to proceed with the<br />

seizure directly against the third party<br />

sequestrated without having the<br />

validation. Our study refers to the<br />

collection of health insurance contribution<br />

regarding the income from liberal<br />

professions.<br />

24

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