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Universul Juridic magazin

Extinguishment of fiscal claims through release payment. Brief comparative analysis with release payment regulated by common law and release payment in the case of loan obligations assumed through credit

Release payment in the fiscal field is, along with payment, offset, mandatory execution, exemption, cancellation end prescription, one of the means of extinguishing fiscal claims provided by article 22 of the New Fiscal Procedure Code (Law no. 207/2015), extered into force at January 1st 2016, the procedure being regulated at article 263 of Chapter XII of the Code, entitled „Settlement of tax receivables by other means”, this procedure presenting certain peculiarities in relation to the release payment in the common law and release payment in the case of loan obligations. The real estate that can be subject to the procedure of release payment have a special character. Also the object of release payment is not represented by all fiscal claims of the debtor since, and the existence of a solicitation to take over in administration the real estate is a condition imposed by the legislature to accept the request of the debtor. Release payment in the fiscal field is applicable also in the situation when the real state goods offered for release payment by the debtor are object to enforcement carried, except guarantors borrowers whose goods offered should not be subject to enforcement. In the present study, the author proposes a comparative analysis of the effects of extinction voluntarily by the debtor of the tax obligations, civil obligations and those assumed through loans, by release payment with the creditor agreement.