ro fr
universul juridic magazin
Indexari internationale
CEEOL HeinOnline
Vreti sa fiţi la curent cu promoţiile Editurii Universul Juridic? Scrieţi mai jos adresa dvs. de email.

Universul Juridic magazin

Considerations regarding the revenue agent

A shift from the sense of common law of enforcement towards the special provisions setting forth enforcement with the intent to capitalize certain tax claims necessarily focuses on the legal provisions regulating the institution of the revenue agent, which may identify its legal situation, its role and powers in the tax enforcement proceeding, at the same time revealing some comparative issues between the revenue agent and the judicial bailiff.