Abstracts - Facultatea de Drept - Dunarea de Jos
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 />
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