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Law No. 3,600 Of 17 October 1938 Unify Tax Procedure

Original Language Title:  LEGE nr. 3.600 din 17 octombrie 1938 privind unificarea procedurii fiscale

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LEGE no. 3.600 3.600 of 17 October 1938 on unifying the tax procedure
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 246 246 of 22 October 1938



CAROL II, Through the grace of God and the national will, King of Romania, All present and future, health; On the report of the President of Our Council of Ministers and of Our Ministers, Secretaries of State at the Departments of Finance and Justice with No. 315.868 of 1938; Seeing the journal of the Council of Ministers with No. 2,594 from 1938; Having regard to the provisions of art. 46 and 98 of the Constitution promulgated with the Royal High Decree No. 1.045 of February 27, 1938; Having regard to the opinion of the Legislative Council No. 160/1938, We decreed and decreed: + Title I Finding and prosecuting tax offences + Chapter 1 Bodies for finding tax offences and finding procedure + Article 1 All crimes to tax laws will be found and judged according to the provisions of the present law. By law of a tax nature, all those laws are understood by which taxes and duties are set up, the administration of which is given to the Ministry of Finance or the Commercial Administration of the monopoly of alcohol sales and taxes of consumption on spirits. + Article 2 Any tax offence is found and sanctioned by a minutes. + Article 3 The minutes of the tax offence may be preliminary or final. They are final minutes, those that find and sanction a tax offense. There are preliminary minutes those that find one or more facts of nature to constitute a tax offence, without these minutes providing for any penalty in charge of the culprits. These preliminary minutes may serve the basis of a definitive record in which case the preliminary minutes form an integral part of the definitive minutes. the final minutes are left to the assessment of the finding bodies, these bodies may conclude downright in any circumstance the minutes of the final offence. + Article 4 I am entitled to conclude minutes of preliminary or final fiscal crime: a) Inspectors, sub-inspectors and controllers of the Ministry of Finance and Commercial Administration of the monopoly of the sale of alcohol and consumption taxes on spirits, of any kind and of all grades, customs officials of all grades and financial guard bodies from the rank of sub-commissioner, with the exception of special inspectors, without the need for any delegation; b) Any official of the Ministry of Finance or of the Commercial Administration of the monopoly of the sale of alcohol and consumption taxes on spirits, having delegation from the Minister, the Secretary of State, the Secretary-General or of that director. c) Civil servants provided by special laws, within the limits provided by those laws. + Article 5 The minutes of preliminary fiscal crime can be concluded besides the civil servants shown in art. precedent and by judicial police officers and agents, railway officials, border guards, factory agents, collectors, tracking agents, financial guard bodies of any degree, as well as officials of other ministries, if the latter are provided in special laws. The finding bodies provided for in this article, will be able to activate either on their own initiative or following a delegation received from the directed bodies to conclude minutes of definitive tax crime. The minutes of preliminary fiscal crime concluded by the bodies provided for by this article, will be submitted to the finding administrations, or to the bodies that ordered such findings and which will order that in their base end Definitive minutes, if any. If the preliminary minutes notice a contravention or a customs smuggling, they will be submitted, for the above purpose, to the customs in the constituency of which the contravention was found, or to the bodies that ordered such findings. + Article 6 The law enforcement bodies find and train the minutes of crime, will be instrumental in the limits of their territorial attributions, determined by the function they perform. They will also be able to be instrumental beyond these limits, based on a delegation given by the respective director. + Article 7 For the finding of tax crimes, the finding bodies will be able to take the interrogators of the alleged offenders and hear witnesses. They will also be able to research transport documents and free movement tickets. The bodies referred to the final minutes will be able, in addition, to make descinderi and house searches, raising any acts or registers, which prove the existence of the crime. The descinsions and perquisitions will only be possible to do with the authorization of the head of the Prosecutor's Office of the court of the place where the crime was committed or found, without the need of the opinion The authorization of the prosecutor's office will be given on behalf of the tax agent who asked it, or the person who will be indicated by the tax agent who will sign the application for authorization. They are in law to make descinsions and searches only the bodies directed to conclude minutes of final crime. In case of flagrant offence, the descents and searches will be possible without the authorization of the prosecutor's office, but in the presence of a judicial police officer notified directly, verbally or in writing, by the agent who finds the crime. In case of flagrant offence, descents and searches will be able to be done at any time of day and night and on any working day and celebration. The minutes of the raid and the search will also be signed by the judicial police officer who witnessed them. Neither the authorization of the prosecutor's office nor the presence of the judicial police officer, are necessary for the other operations of discovery, research and finding of contraventions or countermeasures, made by the bodies of the tax office. + Article 8 If the law provides for the punishment of confiscation or seizure measures, ascertaining agents will declare seized or confiscated the goods that form the object of contravention or smuggling or the quantities of products equivalent to those fallen in contravention, and will take the insurance measures they will deem necessary, with the conclusion of the minutes of finding the crime. Confiscated or seized goods will be allowed to be left on the spot, or stored elsewhere. In all cases, a custodian will be able to establish himself. If the minutes of crime that also finds a seizure will be appealed, the Ministry of Finance or the Commercial Administration of the Monopoly of the sale of alcohol and consumption taxes on spirits, will be able to sell the confiscated goods through The Scholarship Trade Union. The price obtained will be recorded and the container will be kept by the Ministry or the Commercial Administration of the Alcohol Sale Monopoly and the consumption taxes on spirits that will release it to the party convicted by the minutes, if necessary. the minutes will remain permanently cancelled, by the exhaustion of all remedies. The parties convicted by the minutes will not be entitled to any compensation for the confiscated goods, over the amount resulting from the sale of the goods. They will not be able to be sold those confiscated goods whose placing in trade is stopped by special laws. + Article 9 Preliminary minutes of finding the offences will include: 1. Name, pronouns, function and domicile of the agent who concludes the minutes and those who countersign the minutes. 2. Date and place where this minutes ended. 3. Name, pronouns and domicile of criminals. 4. The facts found and the evidence establishing these facts. + Article 10 The final minutes of the constation of the offences will include: 1. Name and pronouns, function and domicile of the agent who concludes the minutes, as well as of those who countersign the minutes. 2. Place, date and time where the minutes ended. 3. Name, pronouns and domicile of criminals. If the crime is committed by an anonymous company, the name of the company will be shown, its headquarters, as well as the name, pronouns, quality and domicile of individuals convicted jointly and severally with the company, if necessary. If the crime is committed by a company in the order or in a collective name, the names, pronouns and domicile of the associates will be shown. 4. The facts found and the evidence establishing these facts. 5. The texts of law to which he was contravened, as well as the texts of law that sanction this misconduct. 6. Applied sanction. Whenever the fine represents the tax or the tax stolen, multiplied by a certain figure, the amount of tax or tax will also be shown. 7. If the finding agent works on the basis of a special authorization, the number of this authorization will be shown and will be joined by the certified copy of the ascertaining agent. This certified copy has the same probative value as the original. 8. If the finding agent has worked on the basis of an authorization of the prosecutor's office, he will show the number of this authorization and will join the copy certified by the ascertaining agent, a copy that will have the same probative value as the original. 9. In case of confiscation or seizure, the minutes will also include: a) The quantity, manner and quality of the confiscated or seized goods; b) The place where the goods were stored; c) The name, pronouns and domicile of the custodian, who will sign the receipt of the assignment that was given to him. This signature is not necessary, if the goods were left in the custody of the offender; d) Signature of the offender or his representative. If the seized or seized items were found in the course of transport, the minutes will be signed by the caraus. Refusal or impossibility to sign, will be shown in the minutes. + Article 11 Minutes of fiscal crime, can be trained, in case of emergency appreciated by the finding body and on public holidays, as well as at any time of day and night. The appreciation of the emergency escapes the control of courts + Chapter 2 Approval of minutes + Article 12 The final minutes will be submitted by the finding body, the county finding administration in which the crime was found, in order to approve them. The minutes of smuggling or customs contravention, will be submitted to customs in the constituency of which the crime was committed. The finding administrator and the head of customs will be able to approve the minutes that provide for a sanction-tax and fine-up to 100,000 lei, including. The minutes of crime, which provide for a sanction,-tax and fine-of more than 100,000 lei, will be submitted to the Tax Department to which the minutes, from the Ministry of Finance or the Commercial Administration of the Monopoly refer. Sale of Alcohol and Consumer Fees on Spirits. Tax directors will be able to approve the minutes, which provide for a sanction,-tax and fine,-up to no more than 5 million lei, inclusive. The minutes providing for a sanction,-tax and fine,-over 5 million lei, will be approved by the Minister of Finance, the Undersecretary of State or the Secretary General of this Ministry. The right to approve a minutes up to a certain amount, also involves that of approving the minutes, which provide for a lower penalty and the approval of which is given in the competence of some lower organs. + Article 13 The minutes that provide for a sanction,-tax and fine,-more than 100,000 lei, will not be able to be approved before they have been examined by one of the Special Commissions that are established by this law. + Article 14 It is established under each Tax Direction, as well as by the Commercial Administration of the Alcohol Sale Monopoly and Consumer Beverage Consumption Taxes, a special commission composed of the respective sub-director and two lawyers from the The Ministry of Finance's litigation. The composition of each commission and the quality of president will be determined by ministerial decision. If there are several subdirectors in a tax direction, the minister will designate one of them. That director shall designate a secretary of the commission between the officials of the direction. That director may at any time take part in committee meetings, in which case he will chair the committee. The minutes on which the commission was issued completed with the respective director, will be approved by the minister, the undersecretary of state or the general secretary, even if the imposed sanction-tax and fine,-is under 5 million lei. + Article 15 The special commission examines the merits of the minutes, both under the report of the evidence establishing the existence of the contravention, and under the report of all legal conditions, which this minutes must meet. The commission may ask the finding agent for clarification. She may invite offenders to appear before the committee, to give clarification, or submit a written memo. The offender will be able to submit written and own-initiative memories. The commission will be able to conduct administrative research. + Article 16 The special commission will be able to endorse: 1. Upon approval in whole or in part of the minutes. 2. Upon rejection of the minutes. 3. When restoring the minutes, in which case, the Commission will show in what sense this operation is to be done. + Article 17 The special commission notices will carry a number of orders and will be dated. They will be motivated only in the cases provided in par. 2 2 and 3 under art. previously. + Article 18 The opinions of the special commission are advisory. If the respective director does not agree with the opinion of the special commission, he is obliged to seek the opinion of the Council of Lawyers of the Ministry of Finance. If the director does not agree either with the opinion of the council of lawyers, the work will be solved by the minister, the undersecretary of State or the secretary-general. The Minister, the Undersecretary of State and the Secretary-General will be able to resolve the work in disagreement with the opinion of the special commission and without seeking the opinion of the counsel + Article 19 The approval of the minutes is made by decisions signed by the competent bodies. Approval decisions will be able to insert on minutes, or they will be able to make special body of minutes. These decisions will be able to approve in whole or in part, the minutes of contravention. + Article 20 The approval decisions will carry a registration number and will be dated. They will include the penalty imposed, the texts on which the sanction, name, pronouns and domicile of individuals or moral persons, sanctioned. The decisions will be motivated only if they change the minutes in part. Otherwise, the reasoning of the minutes serves the reasoning and the approval decision. If the law requires consultation of the special commission, the decision will state the number and date of this opinion, without indicating the conclusion of this opinion. The offender will not be able to ask and the courts will not be able to order the communication of this opinion. + Chapter 3 Communication of minutes, remedies against them and courts of law + Article 21 The minutes invested with the approval decisions will be communicated in copy to the convicted parties, by administrative means, through any official of the finding, receipts and payments administrations, perceptions or customs. The communication is made at the home, residence or headquarters of those convicted If the convicted party refuses to receive the minutes with the approval decision, or depriving them cannot or does not want to give certificates of receipt, the agent of the tax office will find this through a minutes concluded with a police agent in the urban and suburban communes or with the mayor, notary or gendarme of any degree, in rural communes. The receipt certificate will be certified by the tax agent who makes the delivery. If the agent does not find the condemned party at home or her residence, he will give the minutes with the decision to sentence a person in the family, who lives with him, in the absence of him to a working man, asking for the certificate of receipt. In the absence of one of these persons, the minutes with the sentencing decision will be displayed on the door of the condemned party's home, office or store. If the convicted party is a company of any nature, the minutes with the approval decisions shall be handed to an official of the company, at the company's headquarters, at the factory or its store, taking the certificate of receipt. If the agent of the tax office does not find any functionally of the company, to whom to make the delivery, or finding it, he refuses to receive the minutes with the conviction decision, they will be displayed on the door of the company's headquarters, factory or store. In all cases where the persons to whom the delivery may be made, refuse or may not sign the receipt, or when the minutes and the approval decisions are displayed, the agent of the tax office will find this circumstance in a trained minutes present with a police officer in the urban and suburban communes, with the mayor, notary or gendarme of any degree, in rural communes. + Article 22 Against the approved minutes, the convicted parties can appeal. The term of appeal shall be 15 days off from the communication of the minutes with the approval decision. + Article 23 The appeals will be judged by the Tribunals, in cases when the conviction-tax and fine-provided for in the approval decision, does not exceed the amount of 5 million lei inclusive. In cases when the sentence is higher than this amount, the appeals will be judged by the Courts of Appeal. The appeals of magistrates made against the minutes of tax crimes, trained for acts committed in the exercise of their function, are judged: a) By the Courts of Appeal if the magistrate who committed the offence operates at a court or tribunal; b) By the High Court of Cassation, the Third Section, if the magistrate who committed the offence operates at a Court of Appeal, the Court of Auditors or the High Court of Cassation. + Article 24 The appeal will be judged by the distinction shown in the previous article by the Court of Appeal or the tribunal in the constituency to which the offence was found. + Article 25 The appeal is declared to the court competent to judge him. The appeal petition will include: a) Name, pronouns and residence of the caller; b) The domicile chosen in the city of residence of the court; c) Showing the minutes and the decision of approval, appealed with appeal, joining the copy thereof; d) Reasons of appeal; e) The evidence relied on in support of the call; f) If the caller is served by the documents, they will be submitted in certified copies, with the appeal petition. The bonds referred to in paragraph a, b and c, must be satisfied under the sanction of nullity, by the very petition of appeal. The omission in the appeal petition of the other mentions, must be completed under penalty of nullity of the appeal, by separate memo, until the first term of appearance. However, the Tribunal will be able to admit the administration of evidence or deposits of acts that were not invoked until the first term of appearance, if the caller was not able to propose them until the first term. Such application must be made at the first term of appearance. + Article 26 Copy of the request for appeal and from the attached documents, will be communicated to the administration of the finding of the place where the crime was found, in a timely manner. In the customs matter the communication will be made customs of the place where the crime was found. + Article 27 The caller will not be able to ask and the courts will not be able to order the submission by the Ministry of Finance or the Commercial Prosecution Of The Alcohol Sale Monopoly and the consumption taxes on spirits, of any research act. administrative, expertise, technical or expert consultation, carried out by order or at the request of the Ministry of Finance or the Commercial Administration of the Monopoly of the Sale of Alcohol and consumption taxes on spirits, for its clarification, with the exception of the opinions of the Commission on a given customs power plant. art. 214, para. Final, customs and art. 131 131 of this law. + Article 28 The caller who will register in false against the minutes is obliged, under the sanction of the dea is not taken into account this registration in false, to show through the very petition of appeal on the author of the false, the nature of the false, as well as the evidence invoked in Proving him. The tribunal will examine the application for false registration and if it finds that it contains enough indications of seriousness and that it is conclusive, it will suspend the trial of the appeal until the criminal court rules on the registration in false, sending the whole the court's office file. The direct complaint to the criminal courts is always admissible, but without the suspension of the trial of the tax process. + Article 29 If the caller does not appear at the court term, the appeal will be rejected without further examination of the appeal grounds. The caller will be able to submit written memoirs, distinguished by the grounds of appeal, in which case the court is obliged to examine the contents of the memo and the appeal, even in the absence of the caller. + Article 30 No one can make requests for intervention-main or accessories-in the court of the tax appeal. + Article 31 The sentences of courts and decisions of the Courts of Appeal, data on tax appeals, are without right of opposition, but with the right of appeal. The period of appeal shall be 30 days from the communication of the decision on the appeal. The appeal against the rulings of the tribunal is judged by the Courts of Appeal, and the one against the decisions of the Courts of Appeal is judged by the High Court of Cassation, the second section in customs matters and the third section of the same High Court in any other matter. The appeal is declared in the court that judged the appeal. The state can declare appeal either to the court that tried the appeal, or directly, to the scrapping court. In case of scrapping, the appeal court will judge the appeal and in substance. + Article 32 Every fiscal term will always be quoted with 8 days off before. The appellant or the appellant, who was present at an appearance, is deemed to know the term for all other appearances to come. The representative of the tax office cannot be obliged to take time to meet, and if he declares that he knows the term, it will be understood only for the first term to come. The presence of the party in court covers any vice of procedure, except the 8-day deadline in which the tax must be quoted. + Article 33 The subpoenas will be handed down at the headquarters of the administration or customs citing. In the pending trials before the courts of the capital, the citations will be handed to the headquarters of the contentious Service of the Ministry of Finance. The judicial decisions of all courts across the country will be communicated only in the Capital to the headquarters of the contentious Service of the Ministry of Finance. + Article 34 Fiscal will be able to be represented in justice through the ministry's lawyers, State lawyers, financial administrators, customs chiefs or any official with special delegation. Lawyers, financial administrators and customs chiefs do not need special delegates. Special delegations for other officials may be granted by the Minister, Under-Secretary of State, Secretary-General, Director of the Contencios, Financial Administrators and Customs Heads, the latter two only for the officials of the administrations or those customs. + Article 35 The representatives of the tax office will not be able to make any recognition and will not be able to withdraw any request by which an appeal, ordinary or extraordinary, was exercised, except only on the basis of a special power of attorney given by the minister, the undersecretary of State, Secretary-General or Director of Contenciosis. These provisions are under penalty of nullity. + Article 36 The director of the Finance Ministry's litigation, public lawyers in the counties and financial administrators will be able to exercise any remedy, on behalf of the Ministry of Finance and Commercial Administration of the alcohol sale monopoly and consumption taxes on spirits, without any special power of attorney. + Chapter 4 Probative value of the minutes + Article 37 Under the probante value report, the minutes of the tax offence are of two kinds; a) Valabile until the registration in forgery; b) Valabile until proven otherwise. + Article 38 The special laws that provide for the sanctions of various tax crimes will specify whether the finding minutes of these crimes have a probative value until the registration in false or until proven otherwise. They are of right valid until the registration in false, the minutes that find a flagrant crime and those that are based on the recognition of the offender, written and subscribed by the dance, of the imputed facts. + Article 39 The minutes valid until the registration in forgery will not be proof as such only for the findings of fact made personally and directly by the tax agent who also instrumentes for written and subscribed recognitions of the offenders. + Article 40 The minutes of the tax offence may be based on any means of evidence. The evidence on which these minutes are based can be completed at the request of the tax office, in the course of the appellate court. Criminals can also use all means of proof, against minutes that prove until proven otherwise. + Article 41 The courts will be able to admit in whole or in part the appeal, or reject it. They will be able to change the qualification of the facts given by the approval decision and to give a decision to be based on legal texts other than those provided for in the approval decision. They will not be able to cancel the minutes of crime for error or lack of fraudulent intent, nor will they be able to reduce the fine under the minimum provided by law. + Article 42 The courts will not be able to cancel the minutes and approval decisions for the vices of form. It constitutes a vice of form, any omission from the minutes or from the decision approving a mandatory mention, according to the present law. + Article 43 The courts will complete the vices of form based on the documents of the case. If such an addition is not possible, they will submit to the finding administration or the respective customs the minutes or the tainted decision, with the invitation to complete the shortcomings found in these acts. In the pending trials before the courts of the capital, these acts will be submitted to the Ministry of Finance with a report or an additional decision. The minutes or the additional decision shall no longer be communicated to the convicted parties and shall be submitted downright to the court of law which will proceed with the continuation of the appeal. + Article 44 The minutes valid until the registration in false, become valid until the contrary test, if the court finds that the minutes have the vices of form. + Chapter 5 Execution of minutes + Article 45 The minutes together with the decisions of approval, have the character of judicial decisions of first instance. They are enforceable in 15 days of communication, even if they were attacked with appeal. + Article 46 The appellate courts will not be able to suspend the execution of the minutes, except only by obliging the caller to give a cash bail, bail that cannot be higher than the tax figure and not less than 10 percent of this tax. If the offence consists of the violation of a legal provision, other than the payment of a tax or tax, the suspension is no higher than the tax figure and not less than 10 percent than the value of the sentence. If the law punishes with a fine, non-declaration or non-payment of a tax or a tax, definitively established, the appellate court will not be able to suspend the execution of the minutes except with the record of the entire fine, provided for in the approval decision. The appeal courts will not be able to cancel the insurance measures, except with the record of the entire amount-tax and fine-provided for in the approval decision. The suspension of execution and the cancellation of insurance measures will only be possible to take only with the citation of the parties and the filing of the tax fund file on the court file. The Ministry of Finance may suspend the execution of minutes with or without bail. + Article 47 The courts of appeal cannot suspend the execution of the decisions given in the appeal, except with the record of the entire amount-tax and fine-provided for in the approval decision. If the court of appeal, annuls the minutes, the insurance measures taken by the tax on the basis of this minutes, will not be abolished until after the rejection of the appeal made by the Ministry of Finance. + Article 48 The Ministry of Finance will be able to cancel the approved minutes, if the convicted party can prove the non-validity of this minutes. Also the Ministry of Finance will be able to reduce the fine imposed by no more than 75 percent of its amount. In terms of reducing the fine, the minutes of contravention to the saccharine law are exempted. The Ministry of Finance will also be able to release confiscated goods in exchange for a cash compensation. It will not be possible to release those goods for which special laws provide that confiscation is maintained even in cases where the minutes of crimes will be permanently annulled by the judiciary. The cancellation of the minutes, approved the reduction of the fine-or the release of confiscated goods, can only be done by the minister, the undersecretary of State, the secretary general or the respective director authorized by the The Ministry of Finance will not be able to cancel the minutes or reduce the fines provided for in them, if they are no longer subject to any appeal before the courts. The right to the first of the whistleblowers, the proofs and the findings will be calculated on the final fine and actually collected. + Chapter 6 Special provisions + Article 49 The tax fines are civil. They do not lose this character even when under the law they are transformable in prison. + Article 50 In all cases where the law provides for tax punishment and a criminal penalty, the Ministry of Finance will send the prosecutor's office to the site, where the crime was committed, a certified copy from the minutes and the approval decision, to to open public action against the culprits. + Article 51 Open public action on the basis of approved minutes will be entirely independent of the civil trial, started following the appeal made by the offender against minutes and approval decisions. It will be adjudicated separately by the repressive courts and will be exercised by the Public Ministry, after the regulations of the criminal procedure, without being able to be joined with the tax appeal. However, the Ministry of Finance will also be quoted in the criminal trial opened as a result of public action, because through its representative to support the prosecution with the representative of the prosecutor's office If the minutes were annulled by the civil courts, following the appeal or appeal made by the offender or the Ministry of Finance, the public action will be extinguished, and if any criminal conviction has intervened Definitive or not, this decision shall be deemed to be full as null and void. Those who had, however, were penalaliis indicted or convicted, will have no right of compensation against the State deriving from this fact. + Article 52 If the law provides for the transformation of the fine in prison for the insolvency case, the insolvency is found according to the law of public accounting, and the transformation of the fine in prison will be made according to the criminal laws. + Article 53 The finding of tax crimes is prescribed by the passage of a term of five years, counted from the commission of the crime The finding of tax or tax due is prescribed by the passage of a term of 10 years from the date when the tax authorities were put in a position to determine the tax or tax. In terms of stamp the limitation periods will begin to flow as shown below for the following cases: For authentic or notary acts from the date of their authentication or legalization, or of their manufacture by public notaries. For acts under private signature, from the moment they acquired the definite date by registering them to a public authority, or by the death of one of the parties. For forest sales contracts, as well as mine exploitation contracts, quarries, fuel oil and oil wells, rentals or tenants of any kind and in any form, if they are verbal and without a definite date obtained in the manner shown above, from Start of possession or use. For direct successions, from the moment of expiry of the term in which the heirs are held to make a declaration of the For the other successions and related from the time of sending into possession. If, however, possession takes place without the intercession of justice, the prescription will flow from the public act or the definite date, obtained in the above way shown, which would have intervened between the parties, and in the absence of act, from the date of death. Any act of research for the discovery of the crime, registered with the Ministry of Finance or the Commercial Administration of the Monopoly of Alcohol Sale and the consumption taxes of spirits, interrupts the course of prescription. The execution of the minutes of the tax offence shall be prescribed within five years from the date on which they remained final by dialing or from the time they remained final in Justice, when they were called. + Title II Collection of revenue and public receivables + Chapter 1 Title of claim + Article 54 All claims of any nature of the State, counties, counties, communes, autonomous houses, public regions, commercial administrations, as well as all institutions and public authorities of any kind, are perceived and follow suit. Provisions of the present law. + Article 55 They also perceive themselves and follow according to the provisions of the present law and the claims of the public utility institutions whose budgets are voted by the Assembly of Deputies. + Article 56 For direct contributions and all related additionales, the title of claim is the role itself. For indirect contributions which are established by way of taxation, the title of claim shall be the minutes of taxation. + Article 57 For all other taxes and fees, as well as for any fines of any kind, regarding direct or indirect taxes and fees, the title of claim is the ascertaining act of the amounts due. + Article 58 For amounts due from periodic benefits of any kind, as well as from contractual rates of any nature, the title of claim is the contract. Periodic benefits and contractual rates will be able to follow on the basis of genuine contracts or under private signature, without the need for these contracts to be invested with the enforceable formula. Such contracts shall become enforceable by simple reaching the maturity of the periodic benefits or rates. + Article 59 For the differences in taxes, which are established under the provisions of the stamp law to the insufficiently stamped acts, the title of claim is the insufficiently stamped act together with the order to debit the tax difference to be Charge. For the differences in taxes and fees that are established under the provisions of the customs law, for under-taxed goods, the title of claim is the customs declaration of import or export, together with the order of debiting the difference of tax and tax, to be levied. In both cases, the debit order will show the tax and the tax paid, the text of the law applied, as well as the tax difference and the tax to be paid, indicating the text of the law whose application is invoked. The order will be motivated. + Article 60 The claims of all the institutions and authorities referred to in art. 54 and 55, claims, other than those specified in the above articles, are enforceable in the conditions of common law. They shall be executed in accordance with the provisions of this law. + Article 61 The above provisions shall apply both to principal debtors and to their guarantees. Guarantees cannot invoke the benefit of the discussion provided by art. 1.662 1.662 civil code + Chapter 2 Payment arrangements + Article 62 The payment of the amounts of money due is made at the Public Houses where the amounts are debited or put in pursuit. In rural communes the payment can also be made in the hands of the agency or the collection agent. + Article 63 For any amounts of money paid at the Public Houses or collection agents will be issued a receipt issued from an official register with the queen. They will carry a number of orders and will include mention of the name and pronouns of the person or institution making the payment, with an indication of the nature of the debit for which this payment was made and will be signed by the authorized official to collect it, bearing the seal of perception. The amount collected will be shown in figures and letters. Only these receipts will be opposable to the tax office. In case of loss of receipt from the taxpayer, proof of payment can be made with the codend or registers of the tax office, or certified copies thereof. + Article 64 Any printing of registers for the collection of public revenues, without prior authorization of the Ministry of Finance is prohibited. Those who will contravene these provisions will be punished with imprisonment from 6 months to one year. The books will be confiscated. + Article 65 Direct and additional taxes of any nature are chargeable from the first day of April, July, Octomvrie and January, with the exceptions provided by the law of direct contributions, even if the title of the State does not have a definitive character. Indirect taxes established by way of taxation are also chargeable as above, if the special laws governing them do not provide for other provisions. + Article 66 The taxpayer loses the benefit of the quarterly chargeability if, changing its domicile, it does not announce in writing the perception where its role is inscribed, its future home a month before the move, joining the request of the lease with the paid stamp tax, of his new home. If the taxpayer does not satisfy this obligation, taxes immediately become chargeable. + Article 67 Taxpayers who in the first 45 days of the quarter within which payment became chargeable, pay in full the debits from direct and additional contributions of any nature, entered in roles, benefit from a 5 percent reduction of The current quarter's debit. Those who will pay direct taxes for the entire year, inside the first quarter, will benefit from a 7 percent reduction. The reduction of additional taxes will be borne by the authorities in whose account these taxes are collected. The reduction of 7 percent will benefit those who will pay in full the inheritance taxes within 45 days from the time they became due. Cuts to taxpayers, according to the above provisions, will be low in roles. + Title III Means of tracking + Chapter 1 Payment notice + Article 68 If the debtor does not pay the amounts of money due and debited in roles within 15 days from the date of chargeability, a payment notice will be addressed to him. + Article 69 The payment order will include: a) Name, pronoun and domicile of the party b) Payment amount; c) Title of the claim; d) Payment invitation; e) The mention that, in case of non-result, the debtor's estate will be seized and sold. The summons will carry a number of orders. It will be communicated to the debtor, according to art. 21, with the suppression of the obligation to counter the minutes by the police officer, mayor, notary or gendarme, in the cases there specified. + Article 70 For direct contributions and related additionales, of any nature, a single summons will be addressed, for the entire debit of the budget year, after the passage of 15 days from the beginning of this year. The summons will also include, besides those shown in art. previously and showing the quarterly chargeability of the debit. In rural communes a single collective summons will be made, encompassing the names of all debtors. This summons will be displayed at the door of the city hall for 8 days, the inhabitants being famous about it and by drumming. The display will be found by a minutes signed by the tax agent and notary. + Article 71 Debits from direct and additional contributions of any kind that will not be paid until the end of the quarter during which they have become chargeable, will suffer an increase of 2 percent, for each quarter of late payment and this by the end of the budget year For the debits in the inheritance taxes, the provisions of the stamp law and the tax on legal acts and deeds are maintained. The increases will be entered in roles on the dates set out in the above paragraph and will be levied with those taxes. If until the closure of the budget year, the increases will not be paid, they will pass as remnants to the State, registering separately as a debit in the role. In the calculation of the increases, the amounts in money will be rounded, increasing to a lion. + Article 72 When the pursuit is made under a contract or court decision providing for interest and costs, only interest and costs will be charged, without any increase being charged. + Article 73 Immediately after communication the payment notice will be taken note in roles of the date of her communication. + Article 74 The debtor has the right to advertise, by administrative means, against errors contained in the summons, within 15 days from his delivery. The complaint will be solved by the administrator of receipts and payments in cases of prosecutions up to 100,000 lei and the central administration of the ministry for all other pursuits. The complaint doesn't keep track of the pursuit. However, it will not be possible to go on sale before the debtor's complaint is resolved. + Chapter 2 Seizure + Article 75 If within 15 days from the delivery or handover of the summons, the debtor will not pay the amount due, it will proceed to sequestration the mobile wealth or, if necessary, to carry out the formalities for the sale of the debtor's real estate. Immediately after the application of the seizure the notice will be taken in the roles of the communication date. For taxes to which the unemployed or the display is annual, the sequesters cannot be applied before 45 days of chargeability. + Article 76 The application of the seizure will be found by the minutes that will include: a) A number of orders of the verbal; b) Year, month and day; c) Agent's name, pronouns and function; d) The name and pronouns of the debtor, as well as the place where the seizure was applied; e) Show that the payment notice has been communicated, indicating the date of its delivery and the order number; f) Payment amount; g) Enforceable title; h) The amount of the increases; i) Description in part of each seized object. + Article 77 If the debtor refuses to receive the tracking agent or if he will find the locked home and will not be able to penetrate inside, he will address the judicial police bodies, to whom he will ask for assistance to enter the house. The representative of the judicial police is obliged to counter the minutes. + Article 78 The seized items will be able to be left on the spot in the guard and custody of the debtor or a custodian designated by the tax, or they will be able to be picked up and stored elsewhere, which will also be the seat of the perception. Whenever the seized objects have risen and stored elsewhere, a custodian, other than the debtor, will be designated. If the custodian is another than the debtor and will receive this commission, he will give a declaration under the signature, on the very minutes of seizure, from which a copy will be issued. The minutes will make mention whether the seized items have been left on the spot, or have risen and in this case the place where they have been stored will be indicated. It will also show the name and domicile of the custodian, if any other than the debtor. The retribution of the custodian will be determined by the administrator of receipts and payments and will not be able to exceed 5 percent of the debit. She will fall to the debtor. In no case will it be possible to proceed to erect the seizure if the debtor has not paid in advance the retribution of the custodian. + Article 79 The minutes of seizure will be communicated to the debtor according to art. 21 and 69 para. Final. + Article 80 If the debtor has no wealth other than goods for sale, it will be possible to establish seizure with the communication of the payment order, and if there is danger invedered by the alienation, the seizure will be established even without the notice of payment, in cases where the title of claim derives from direct direct taxes of any kind, as well as indirect taxes, which are established by way of taxation. In these cases the establishment of the seizure will have to be authorized by the administrator of receipts and payments. In these circumstances, seals will also be able to apply. The seizure set up before the legal deadline will be an insurer's character and will only become enforceable once this deadline is reached. + Article 81 If, after the increases were perceived, it will be found that the debits remained definitively established at a lower figure to which the increases were calculated, the amounts charged in addition to the increase title will be considered to be collected on account of taxes and future increases, or they will be returned. + Chapter 3 Sale of furniture + Article 82 If the debt is not paid within 15 days from the date when the minutes of seizure remained final, the sales deadline will be fixed, issuing the sales publications in which the place and the date of sale will be shown, the movable property that will be sold and the amount for which the pursuit will be made The sales publications will be communicated to the debtor and if it is the case and custodian, according to art. 21 and 69, para. Final. The sales publication will be displayed at the door of the perception, at the door of the town hall and on the public square on which the sale is made, or if the sale is made at home, on the nearest market of the place of sale. The term of sale will not be less than 25 days from the date of the minutes of seizure. Sales publications will have to be communicated and displayed at least 7 days before the sale deadline. + Article 83 If for the movable wealth pursued by the tax authority has been fixed by any judicial authority, it will assist in the sale that is carried out by the court agents and the officials of the tax office, fixing the same deadline for the tax sale. In this case, from the resulting amounts will be indestulated primarily fiscal, taking into account the provisions of art. 135 135 of this law. + Article 84 The sale will be made at the debtor's home, at the place where the objects have been stored or on a public market, if the tax or the debtor finds it necessary, on working days and between 10-18. The sale will be made by public auction by a tax officer delegated by the tax collector and accompanied by a police officer in the urban and suburban communes and by notaries in rural communes. In cases of tracking for debits of more than 200,000 lei, the sale will be made on the day fixed by the holder of the perception and with prior authorization of the administrator of receipts and payments. + Article 85 The sale of objects will be made gradually until the expenses with execution, the retribution of the custodian, the amount due and the increases will be covered. The priarriving objects will be restored to the debtor. + Article 86 The result of the auction will be recorded in a tender sheet, in which each item sold, the name and pronouns of the adjudicatory and the price of the adjudication will be passed. The auction sheet will be signed by the official who carries out the sale, the police agent or the notary accompanying him or his representative and by the adjudicator. The refusal or impossibility to sign, of any person above, will be recorded in the auction sheet. + Article 87 In case, for lack of competitors, the sale could not be done, a new deadline will be fixed, issuing new sales publications. + Article 88 From the amounts of money from the auction will be deducted in order, preferably; the execution expenses, the retribution of the custodian, the amount due and the increases. The tax agent will issue to the debtor the receipt from the register with the matca of the amount of money received for the payment of the debt and will pay the retribution of the custodian under the receipt. If, after the detention of all the amounts of money due, as shown above, a change of money will result, it will be entrusted to the debtor who will give the receipt receipt. If the debtor refuses receipt of the receipt issued by the following official, or the receipt of the money, the money will be recorded at the perception, and the receipt under which the amounts due and the receipt receipt were collected, together with a copy of the minutes of the auction and the auction sheet will be submitted to the court of the debtor's domicile, at his disposal. + Article 89 Apart from the auction sheet, a report will also be drawn up for the finding of those carried out. In this minutes, mention will be made of the minutes of seizure, the sales publications, showing the date and their number of orders. It will also be shown: the place, date and time when the auction was carried out. The minutes will be signed by the following official, the police agent or notary and the debtor or his representative, whose refusal or impossibility to sign will be recorded in the minutes. The minutes and the tender sheet will be concluded in double copy, of which one will be issued to the debtor and the other will be submitted to the perception. If the debtor refuses to receive them, both acts will be delivered to him through the police bodies. + Article 90 If the amount offered at the auction is manifestly derisory, the adjudication will be possible only with the approval of the administrator of receipts and payments, in the case of tracking, up to 200,000 lei, and in the other cases, only with the approval of the Ministry of Finance. Approval will have to be given within 5 days, in the first case and 15 days in the others. The agent of the IRS during this time will take measures of good preservation of objects. In case of non-approval a new tender will be held. If and at this auction the amount offered will be manifestly derisory, it will follow according to the provisions of paragraph I above. At the third auction caused by amounts offered, manifestly derisory, the adjudication will be made, whatever the resulting price. + Article 91 You will not be able to follow a) The beds, bedding, clothing and household utensils, strictly necessary for the debtor and his family; b) Two working shooters, a branch, a cow with milk or four goats, or six sheep, after the choice of the debtor, together with the fodder must be for two months, as well as the seeds to be ploughed; c) Carul or cart, saddle, plough or other such objects of work or transport; d) Books must be professionals of any nature; e) Cars, tools and instruments must be applied to practical teaching or to the execution of a trade or profession up to the value of 15,000 lei, after the choice of the debtor; f) Military equipment. + Article 92 For all the claims of the State and all the authorities and institutions, provided in art. 54, a third of pensions, national rewards, salaries of ecclesiastics and all civil servants,-public and private,-of military officials, as well as food shortages, will be possible. even if by special laws it was ordered otherwise. If the attachment was established on the more susalted income by a particular creditor for the realization of a privileged claim before the claim of the State and all the authorities and institutions provided for in art. 54, the State as well as all these authorities and institutions will be able to follow the above revenues, for a third over the detention that is made in the execution started by the particular creditor, when the claim of the State and all the other authorities and institutions arise from taxes and fees, lack of or evading public money. + Chapter 4 Other means of tracking + Article 93 For the pursuit of receivables, it will be possible to establish attachment in the hands of third parties, which owe money and any other values to the debtors of the State or to the authorities and institutions in favour of which The attachment will be established by a minutes trained according to art. 76, with the suppression of paragraph i, under this article. The minutes will show the amounts of money for which the attachment was established. The stops will be enforceable without being subjected to the formality of validation. + Article 94 In the conditions of art. 80 it will also be possible to establish popriri. + Article 95 For the pursuit of receivables it will be possible to set up the general tracking of the income of the real estate of income The pursuit will be done by training a minutes, according to art. 76 76 with the suppression of para. i). The minutes will also show the buildings and the revenues pursued. The general pursuit of income can also be made by obliging tenants and tenants to pay directly to the respective perception all rents and arendays due, under penalty of liability for unsold amounts. The communication of the minutes of the establishment of the prosecution will be made to each tenant or tenant in part. + Article 96 In case of necessity, the administrator of receipts and payments is entitled to designate a guarantor of the buildings. Its retribution will be determined by the administrator of receipts and payments and will not be able to exceed 3 percent of the income of the buildings. The guarantor is obliged to pay the income collected to the perception as receipts and to submit the management accounts with the payment. Approval of the management accounts will be given by the court of the place with the citation + Article 97 If it is found that, prior to the establishment by the tax office of the general pursuit of revenue, such a follow-up measure will already have been established by court and on the same goods, it will remain only the pursuit ordered by justice. In this case, the guarantor administrator appointed by the judiciary will retain and direct to the perception the amounts of money due to the State, the authorities and the institutions provided in art. 54 especially on any other payments, outside the maintenance expenses and according to the privilege provided by the present law. + Article 98 If it is found that the debtors use even legal means, but with manifest intention to prevent or only delay the execution, a seizure administrator will be established on the industrial, commercial and civil enterprises of the debtors. This means of tracking must be in advance authorized by the Central Administration of the Ministry of Finance. The procedure will be that indicated by art. 76 76 with the suppression of para. i). The minutes will also show the enterprise put under seizure. In the same minutes will be designated and the person responsible for carrying out the seizure duties, the retribution of which will be determined by the Ministry of Finance. The one who will receive the assignment will be obliged to confirm this under his own signature, put on the minutes. With the execution of the seizure duties the debtor will be able to be charged. In this case, however, a person will be designated by the minutes himself who will make absolutely all the proceeds and who will sign the receipt of the commission, on the minutes. The debtor in this case will exercise free of charge the seizure function and the person charged with the proceeds will receive a retribution whose quantum will be fixed by the administrator of receipts and payments and which will not be able to exceed 2 percent of the receipts. Approval of the management accounts will be given by the court of the place with the citation If it is found that, prior to the establishment by the tax office of the enforcement measure provided for by this article, the judiciary will be established on the same enterprise a judicial seizure, the seizure established by the judiciary will remain in the being. + Article 99 The seizure administrator is obliged from the proceeds to spill to the perception, especially on any other payments, a proportional share in the account of the amounts of money due. This quota will be determined by the Ministry of Finance on the basis of the data purchased by the Finding Services on the profitability of the enterprise, the share being unable to exceed the net income of the enterprise. + Article 100 The seizure administrator or the one who will be charged with the proceeds, if the seizure duties are given in charge of the debtor himself, will be obliged to pay the amounts realized, according to art. 99 99 and submit the management accounts with the payment. Approval of the management accounts will be given by the court of the place, with the citation + Article 101 The minutes under this chapter will be communicated according to art. 21. + Article 102 In all cases of pursuit provided for in this chapter, the provisions of art. 71, with the addition that the abolition of the prosecution will only be possible if the debtor, in addition to the execution and debt expenses, also pays the retribution of the guarantor administrator, the seizure or the cashing. + Article 103 The follow-up measures provided for in this chapter, with the exception of those with an insurer character, will only be able to be established after the form provided for by Title III, Cap. II and expired the deadline required by art. 75 to set up the seizure. + Article 104 Those who carry out any duties of custodian, girant administrator, seizure or only trustee for collection, will be able to be replaced by the authorization of the same higher authorities whose opinion is also required for appointment. + Article 105 The establishment of the seizure administrator will not be able to set up for the realization of debts belonging to the public utility institutions + Chapter 5 Real estate + Article 106 The sale of buildings of any nature of the debtor or the guarantor is made by intercession of the place of the place where the building is located; and in the territories where the institution of the funduary books is established, through the intercession of the funduary competencies, following the administration's request for receipts and payments. + Article 107 Only if all the conditions and formalities prior to the seizure in the pursuit of the furniture have been fulfilled will not be possible. + Article 108 With the request for sale, the administration of receipts and payments will submit to the court and the file of the prosecution that will include the payment order, as well as a report of the situation of the following property. The minutes of the situation will include the commune, the street and the number in which the building is located and, as far as possible, the extent of the land, its neighbors, the surface of the constructions, a summary description of them, as well as the price from which begin the bidding + Article 109 The court will immediately order the sale of the following property. The sale log on sale will show the price from which the auction begins and will also fix the sales deadline, which will not be able to be longer than 45 days. The log of removal on sale will be transcribed ex officio in the special register of real estate transcripts, according to local laws and on the same day the journal was given. The transcript of the journal will have the same effect as the command transcript in common law. + Article 110 After three days from the transcript of the removal journal on sale, the president of the court or the competent judge, according to the local laws, will order, ex officio, to proceed to the preparation of the task picture of the following property, as well as to issuing sales publications, displaying and publishing them. Extract from the sale publication will be published in the Official Gazette 30 days before the first sale deadline and 5 days before the following deadlines. + Article 111 The administrator of receipts and payments, specially authorized by the Central Administration of the Ministry of Finance, will be able to ask that the adjudication be made on the State, but only up to the competition of the debt of tracking expenses and increases, if at three previous hunting terms were postponed for lack of competitors or the price offered was insufficient. + Article 112 The intended debtor cannot make any opposition to the price indicated by the tax, from which the auction is to begin. + Article 113 Overbidding will be held even if the tax is not present in court. + Article 114 In appeals against the consequences made for amounts due to other institutions have authorities, than the Ministry of Finance, the court will automatically cite the respective institution or authority, the Ministry of Finance can ask for its removal due. + Article 115 The tax tracking can't be related to any other tracking. + Article 116 All provisions of the laws of civil procedure and of forced execution, regarding the auction and adjudication of the property, the effects of the prosecution and the judgment of the appeal in cassation, the division of the price, the deadline for the introduction and the trial appeals of any kind, including those on the rights fund, are also applicable to real estate consequences made under the present law, if they are not contrary to the provisions above. + Article 117 All acts made by the debtor or third parties, in the case of the prosecution, will be timed as similar acts in the pursues of common law. + Article 118 Fiscal will be quoted through the Financial Administration of receipts and payments, and in the Capital through the Contencios of the Ministry of Finance. + Article 119 Provisions of art. 34 and 35 shall also apply to real estate sales, provided for in the present chapter. + Chapter 6 Appeal for the pursuit of furniture + Article 120 Debtors and all those interested will be able to appeal against the minutes of seizure, the minutes of attachment, the minutes of general revenue tracking and the minutes of the establishment of the seizure administrator. For debtors the term of appeal is 15 days from the communication of the minutes. For third parties the term of appeal is until the day before the sale. The appeal against the payment order is not admissible. + Article 121 The appeals go to the respective detentions in the pursuits up to lei 5,000 inclusive and to the court, in the constituency of which there is the perception by which the pursuit is made, for the other consequences. The court and tribunal judge in the first and last instance. + Article 122 The appeal will include, under the penalty of nullity: a) Appeals name and pronouns: b) The choice of domicile in the place of residence of the court or the court; c) Showing the attacked tracking act, which will join in the copy; d) Showing the grounds of appeal; e) The means and evidence that are invoked in support of the appeal; f) If the objector is served by the documents, they shall be attached in copy, certified by the party, to the petition of appeal; g) If the objector is third party, the name, pronoun and domicile of the debtor will be shown. + Article 123 The objector debtors are obliged, under the penalty of nullity of the appeal, even if the title is contested on the basis of which the pursuit is made, to record the amount for which they are followed when the pursuit is made for taxes and fees any kind, with their additionales, periodic benefits, contractual rates or on the basis of judicial decisions remaining final. For all other pursuits, debtors will record 10 percent of the amount pursued, under the same penalty. The courts will be able to grant the suspension of execution, after checking the records provided above, but only with the citation of the parties. The receipt that finds the record, will be filed with the court with the appeal or within the period of appeal. The contesting third parties are obliged to record the amount for which the pursuit is made, only if they reside together with the wanted debtor. Debtors and third party objectors followed for an amount up to 5,000 lei, or when the pursuit is made for taxes registered in roles with an annual debit of 5,000 lei, or less, are not obliged to record. Debtors who only attack the appointment of the guarantor, the seizure or the collection trustee, or attack the acts of administration made by them, or demand the reduction of their retributions, as well as those who appeal on the grounds that they are Objects were seized that could not be traced, according to art. 91, are dispensated by the record of the amount for which they are followed. + Article 124 All the above amounts can also be recorded in public effects at the course of the day. If the course of effects decreases by more than 10 percent at the request of the State, the party will be obliged to complete the difference, under penalty of forfeiture from the rights of appeal. + Article 125 If the appeal is definitively rejected, annulled or withdrawn, the amounts of money recorded according to the above provisions, will be made income to the State, in coverage of the debit that occasioned the prosecution appealed. The recipisas of record will be sent ex officio to the respective perception, under disciplinary sanction against the guilty Registrar. The reefs of recording the titles will be sent to the respective perceptions, to sell them on the Exchange and make the amounts thus realized, income to the State. The release of the reef will not be prevented, unless only if the court suspends the effects of the decision, on the basis and in the conditions of art. 71 of the law on the organization of the High Court of Cassation and Justice. + Article 126 Copy of the application for appeal and the documents filed, will be communicated to the intimate in a timely manner. In appeals against prosecutions made for amounts due to other authorities or institutions than the Ministry of Finance, the court will automatically cite the creditor authority or institution, with fiscal being removed due. + Article 127 If from the debaucheres it will result the need to administer evidence or procurement of documents, which were not shown by the petition of appeal or filed with the appeal, the court will be able to grant a single term to produce new evidence and acts, if will find that the objector has not been able to propose or submit them through the very petition of appeal. + Article 128 If the objector does not appear at the court term, the appeal will be rejected without further examination of the grounds of appeal. + Article 129 Only the High Court of Auditors is competent to judge the requests for limitation. She will judge according to her organic law. The prescription shall be adjudicated independently of the appeal. The High Court of Auditors will be able to grant the suspension of execution, on the basis of a request for limitation, in the 123 and 124, on the recording of the guarantee. + Article 130 If before the court vested with the trial of the appeal is invoked and the prescription, alaturea of other grounds of appeal, the court will judge the appeal without entering the examination of the application end on prescription, which it will reject as wrong introduced. + Article 131 If by the appeal brought against the prosecution for the recovery of the customs duties on import or export the fair application of the customs tariff is contested, the court will send the file to the Central Customs Commission for judgment, suspending the trial until the Central Customs Commission, whose conclusions are binding on the courts. + Article 132 The objector who will register in false against the minutes, will be obliged to show by the very petition of appeal, while indicating the author of the false, in what lies the false, the evidence invoked, as well as the name, pronouns and domicile witnesses. The court or tribunal will examine the application for registration in false and if they find that it contains enough indications of seriousness and that it is conclusive, they will suspend the trial of the appeal until the criminal court rules on the application for registration in false, sending the entire file of the prosecutor's office The direct complaint to the criminal courts is always admissible, but without the suspension of the trial of the appeal. + Article 133 The court's rulings and court books are the right of opposition, but with the right of appeal. The period of appeal shall be 30 days from the communication of the date of the appeal. The appeal against the trial books of the courts is adjudicated by the court, and the one against the court sentences is adjudicated at the Court of Appeal The appeal is declared at the court that tried the appeal. The state can declare appeal either to the court that has tried the appeal or directly to the scrapping court. In the case of scrapping, the court of appeal judges the appeal and in substance. + Article 134 Provisions of art. 32-36 shall also apply to the judgment of the appeals provided for in the present chapter. + Title IV Special provisions + Chapter 1 Privileges. Prescription. Execution against State + Article 135 The claims of the State, counties, counties, communes and all public authorities and institutions, arising from taxes, with additionales of any nature, increases, taxes and fines, have privilege over the entire mobile and immovable property of the debtor, according to the provisions below. In terms of buildings, the privilege is limited only to taxes, additional and increases due for the last five years, counted from 1 April following the date of the property pursued, without the need for it to be fulfilled formality of inscription. After the expiry of the 5-year term the privilege is preserved by mortgage inscription. For all other taxes, fees and fines, as well as any other claims with accessories, the privilege has the rank of the inscription, and in the case when no inscription was taken, the privilege passes before any chirographic creditor. In terms of furniture, privilege passes in all cases before any privileged creditor, in compliance with special privileges. In case of competition, between the above authorities, the order of preference is the State, the state public authorities and institutions, the county, the county, the commune and the county and communal public authorities and institutions. + Article 136 The inheritance tax, with the interest provided by the stamp law, has the privilege for its totality on all the buildings of the succession, without the need for this to fulfill the formality of the inscription. The privilege begins to flow from the date of opening of the succession and lasts five years from the date of the decision of the Ministry of Finance, approving the minutes of simple taxation or contravention. In case of succession, the privilege may be restricted with the approval of the Ministry of Finance, on each building in succession, in relation to the succession part of each heir. After the expiry of the 5-year term the privilege is preserved by mortgage inscription. + Article 137 Amounts due to the State, Commercial Administrations, Autonomous Houses, county, county, commune and public institutions of any kind and coming from taxes, fees and fines of any kind, shall be prescribed after 5 years from the last act of pursuit, with the definite date, or in the absence of tracking from the release of the debit in roles. The prescription will not be able to be invoked ex officio. For contributions that have not been entered in the roles, the limitation period begins from the time when the agents charged with the tax finding had the opportunity to place and ascertain the rights of the tax office, or from the discovery of the acts that had been concluded for the purpose of misleading the agents responsible for such findings. + Article 138 Movable and immovable property, as well as income of any nature of the State, public authorities and institutions will not be able to be pursued by any creditor, for any kind of claim. Claims against the State, public authorities and institutions, will be executed only by registering in the budget of the year following the one in which the application was made, taking into account the age of the claim and the date of application. + Chapter 2 Other provisions + Article 139 The state is in the right to take any insurance measures through seizure and attachment and real estate through mortgage inscriptions, to guarantee its rights, without being indebted to the record of any bail. If it does not have a title of claim among those provided for by this law, all these insurance measures will only be able to be taken on the basis of legal action, on the substance of its claims. Furniture and real estate insurance measures can be appealed against, according to the present law. + Article 140 Any tracking and insurance measures taken by the tax, will remain under the title only of insurance measures, based on the appeal declared by the tax office, even if the court of law rejected its claims, formulated by way of tracking, minutes of offence, or per direct action. + Article 141 Fiscal is in law that, for the non-payment of commercial and industrial tax and turnover, together with increases and fines, if necessary, to ask the court to declare in bankruptcy of its debtor. No claim for bankruptcy will be able to be filed except with the authorization of the Central Administration of the Ministry of Finance and only for taxes due at least six months ago. + Article 142 Fiscal is in the right to exercise the path of the revision provided by 288-292 code of civil procedure, both against the final decision of the court of law and against the substantive decision given by the court vested with the appeal, after scrapping, by evoking the fund, even if both the appeal and the fund have been judged by a single decision. + Article 143 Public houses will refuse the payment of any amounts of money due, if the beneficiary does not provide proof of the up-to-date payment of taxes from direct, additional contributions of any nature and increases. If the collection is made on the basis of an act of assignment, proof of payment of taxes will be claimed both to the transferor and to the transferee. + Article 144 In the case of the assignment of an undertaking, the transferee is in solidarity with the transferor for its debit from commercial and industrial taxes and turnover, due for the last 6 months, up to the actual value of the Divested enterprise The transferee's liability ceases if the tax did not undertake any follow-up with the definite date within 3 months of the date when he was put in a position to become aware of the assignment. + Article 145 The prosecution court will communicate to the tax office, ex officio, the deposit of the price of the adjudication of a building, showing whether the price was deposited in cash or claim This communication will be made in any real estate sale required by individuals through forced or voluntary public auction. The communication will be made to the administration of receipts and payments in the constituency of which the sold building is located, and for the buildings in the Capital the communication will be made to the Finance Minister. Fiscal will have the right to make opposition to the deposit of the price, within eight days of communication. On this tax occasion he will be able to ask for his registration as a privileged creditor, or chirographer, according to the nature of the claim, even if his claim did not appear on the creditors ' order picture and even if the tax was not quoted in the public auction. For non-compliance with the obligation imposed by I above, tax will be able to appeal with appeal the adjudication ordinance. + Article 146 Whenever the price of the adjudication of a building in forced or voluntary sales will be deposited in the claim, this price will be charged from a fiscal point of view, primarily on interest rates. The courts will not be able to issue the adjudication order, only after the adjudicator will provide proof of the payment of the mobile tax due on interest, on account of which the price is imputed. If, however, the price of the adjudication will be lower than the capital due, and the adjudicator will declare before the court of execution that he permanently gives up the interest, the mobile tax will not be + Article 147 No commercial firm will be able to be radiated, unless proof is made to pay up to date all debits from taxes, fees and fines, of any nature. + Article 148 They are not opposable to the public authorities and institutions, provided in art. 54 of this law, any advance payments or disposals of arenzi or rents over a period of more than one year, as well as any sales of crops or fruits caught by the roots, or of any sales of products of any kind of an enterprise, carried out for a term of more than one month, even if no follow-up act has been done. + Article 149 Provisions of art. 33, para. d) of the law for the organization of the Corps of public lawyers, does not apply in the establishment of taxes based on the law of direct contributions, the only courts competent being those established by the law of direct contributions. It exempts crime cases. + Article 150 Provisions of art. 32-36 applies in all processes in which the Ministry of Finance is a party. + Article 151 All the deadlines provided for by this law shall be counted on days off. + Article 152 In the case of the contrarietations of decisions rendered by the courts or the courts of appeal, on the application of any provision of this law, the matter in question may be brought before the High Court of Cassation, United Section, which will be notified by the General Prosecutor's Office of the High Court, in order to establish an interpretation unit of the law. The decision of the united section of the High Court of Cassation will have binding power for the courts, for 5 years from its delivery. + Article 153 It extends throughout the country the application of art. 1191 of the Romanian civil code and 191 of the Romanian civil procedure code, in the processes in which the Ministry of Finance is a party. + Chapter 3 Final provisions and transitors + Article 154 Any provision of other laws, contrary to the provisions of this law, shall be repealed. + Article 155 Appeals to the prosecution, appeals against crime minutes, as well as appeals, in both these subjects will continue to be judged by the courts that will be notified of their trial, on the date of entry into force of the this law. Appeals against decisions rendered by the substantive courts, after the date of entry into force of this law, in those appeals and appeals, which on the date of entry into force of this law were pending before the courts, shall be filed. will judge as follows: In terms of court prosecution, if the amount followed is up to 5,000 lei including the Court of Appeal, for all other cases. In matters of offence, the Court of Appeal if the conviction-tax and fine-is up to 5,000,000 inclusive; by the High Court of Cassation for all other cases. + Article 156 This law shall enter into force on 1 December 1938. Given in Sinaia at 17 Octomvrie 1938. CAROL President of the Council of Ministers, Miron Patriarch of Romania Finance Minister Mircea Canciov Justice Minister, Victor Iamandi + Report to M. S. King, Sire, The draft law for the unification of the tax procedure provides for common rules for the establishment and trial of crimes against tax laws, the execution of which is given to the Ministry of Finance and the Commercial Administration of the Monopoly Sale of Alcohol and Consumer Fees on Spirits Drinks. Currently the crimes in the tax laws, which provide for taxes and fees administered by the Ministry of Finance, are found according to procedural norms that vary with each of these laws. This variety of tax procedural provisions created shortcomings both to taxpayers and to the Ministry of Finance. For taxpayers, especially traders and industrialists, the difficulty came from the fact that the deadlines for attack against the contravention minutes, the form conditions of appeals made against them, as well as the means of proof. who could use them in fighting these minutes. For the Ministry of Finance the difficulty came from the fact that the same official in charge of finding the tax crimes was in front of ten tax procedures, which is the number in which the procedural rules contained in the existing tax laws and which he had to take into account, after the offence he was called to find. These difficulties, harmful to all, will be able to be removed to the greatest extent by unifying the tax procedure. A single procedure for finding crimes and judging them will mean more orderly and fruitful work. But, the need for this bill also arose from the need to adapt the procedure of finding and prosecuting tax crimes to the increasingly important role that the laws that create taxes and taxes have in the State of the State. More than in any branch of law, the rules of procedure are an essential element of tax law. That is why I reckoned that a review of this procedure by establishing regulations that would summarize the experience made by the Ministry of Finance, with the application of tax laws and giving a wide guarantee to taxpayers not to allow the bad ones faith, evasion from tax bonds, is an imperious necessity. The bill deals with the finding and adjudication of crimes, as well as the execution of State claims. The project does not deal with the establishment of normal taxes. For these, the procedure remains the same until now. Direct contributions will be determined according to the provisions of the law of direct contributions, if the usual path of imposition is followed. If, however, the taxpayer falls in contravention, and the imposition is done on this path, it will follow according to the present law. This will also be done with indirect taxes that are set on the way of taxation. The project begins by showing the character of the minutes. They may be preliminary or final. There are preliminary those minutes that find the elements of a crime, without however sanctioning it. The conclusion of the preliminary minutes is not mandatory. It remains at the discretion of the investigating body the need to conclude such minutes. However, there may be circumstances, in which, without the training of the preliminary minutes the finding and sanctioning of the contravention is not possible. The fact can be spent especially in customs matters and consumption taxes. If a non-competitive official has concluded final minutes, he has found a criminal offence, he will conclude a preliminary report of the findings, on the basis of which the competent body will be able to conclude the minutes definitively. Here, that it is not necessary for the tax agent to conclude a minutes of definitive crime, to find the facts of his own sensibus. The preliminary minutes, once concluded, will be an integral part of the definitive minutes. The finding of crimes is given to the inspection and control bodies. Preliminary minutes can also be concluded by other officials, specified in art. 5. Among the officials of the Ministry of Finance, authorized to conclude minutes, we exempted financial administrators and special inspectors. The financial manager must remain an organ of tax finding, supervising their good application, without however having control powers, reserved for inspectors and controllers. The duties of special inspectors are defined by art. 29 of the law for organizing the Ministry of Finance. They are of an accounting order and refer to the activity of money handlers or public materials. Special inspectors do not have control powers over the establishment of taxes. That is why they cannot figure among the authorized officials to conclude acts of finding crimes. However, I provided, for the ministry, the right to authorize in particular any official of or with the finding of a crime. Such authorization will be made from case to case. The bodies of finding the crimes will work within the limits of their territorial attributions, which can still be extended by special delegation. Article 7 regulates the procedure prior to the conclusion of the minutes of offence The finding bodies will be able to take the interrogations, hear witnesses, research free movement tickets and transport documents. They will also be able to do descents and searches. The authorization of the prosecutor's office is necessary to carry out the descents and searches, without taking the opinion of the investigating judge. No representatives of the prosecutor's office will attend the raid and searches. They will be carried out by tax officials, but only of those entitled to conclude definitive minutes of crime. The Prosecutor's Office will verify the fulfilment of this condition when granting In case of flagrant-crime, when the emergency of research is essential, the authorization of the prosecutor's office is no longer necessary. In this case, however, the raids and searches will be carried out in the assistance of a judicial police officer, requested in writing for this purpose by the fiscal body. The authorization of the prosecutor's office and the presence of the judicial police officer, are necessary only to carry out the raids and searches, but not to the other procedural documents that the fiscal body meets, such as interrogators, hearings witnesses, minutes of minutes, etc. If the law also provides for the punishment of confiscation, this measure will be taken by the very minutes of crime. If the minutes will be appealed, the Ministry of Finance can order the sale of the goods confiscated through the Exchange Union. The consideration will be recorded, and the container will be kept by the ministry, which will release it to the party convicted by the minutes, if the minutes will remain permanently annulled by the judiciary by exhausting all remedies. However, they will not be able to sell those confiscated goods, whose placing in trade is stopped by special laws, such as, to xemple, saccharine. Articles 9 and 10 provide for the conditions of the form which a minutes must satisfy. The minutes will be approved by the finding administrator, if they pronounce a conviction-tax and fine-up to 100,000 lei inclusive; by the respective director if the conviction-tax and fine-will not pass 5,000,000 lei inclusive; by Minister, Undersecretary of State and Secretary-General, for any amount. In order to suppress the controversy so far, we have provided the provision that whoever has the right to approve a report for a higher amount, implicitly has the right to approve and minutes for a lower amount. Thus, a director can approve a minutes under 100,000 lei; and the minister can approve a minutes under 5.000.000 lei. Minutes over 100,000 lei will be subject, before approval, to the examination of a special commission. Such a commission will operate in addition to each director of taxes. She will compose herself from a subdirector and two lawyers from the Finance Ministry's litigation. These commissions will be organs of particular importance. Composed of specialist officials, with a wealth of skill and experience, special commissions will be designed to temper the overzeal of the organs of finding crimes, and on the other to ensure better protection of human rights. The state, in cases where they will be harmed. Both tax and taxpayers will find in these committees effective support always at the service of justice and truth. Special commissions are not an organ of judgment. They are administrative bodies, which issue advisory opinions for the authority. Thus being, the attributions of the central customs commission, conferred by art. 2 2 para. 4 and 5 of the customs law, are implicitly found to be repealed. Special commissions are invested with very broad rights. They will be able to ask for relations of the finding body, they will be able to listen to suspected criminals and order new research Special commissions may endorse the approval of minutes, in whole or in part, their restoration; or the ranking of research. In case of divergence of opinions between the director and the commission, the opinion of the council of lawyers that also has an advisory character will be requested. If the divergence persists, the work will be solved by the minister, the Undersecretary of State or the Secretary-General. The latter can solve the work and without asking the opinion of the council of lawyers, even if they do not agree with the opinion of the special commission. We considered it necessary to leave the Minister, the Undersecretary of State and the Secretary-General fully latitude in resolving the ministry's works. It is well understood, however, that if the opinion of the Special Commission is not obligatory in its conclusions, the Ministry cannot, however, dispense with this opinion. The works of the special commissions having a purely administrative nature with the exclusive purpose of better clarifying any case presented to them, the judiciary will not be able to examine these works, nor will it be able to ask for communication of commission opinions nor another work. Approved minutes can be appealed. I unified the call time to 15 days of communication. Until now the call could be declared in 20 days, and in customs matters in 10 days from communication. These deadlines date back to the time when the call deadlines in civil and commercial matters were two months and one month. Today, when even in these two latter subjects the term of appeal was reduced to 15 days, it was necessary to set the same deadline in tax matters. As regards the jurisdiction of the courts of appeal and appeal, I have considered it necessary to change in part the system so far, in which the Tribunal judges as the sole appellate court, and the Court of Appeal as a court of appeal. Only in customs matters the casing court was the High Court of Cassation, before which the sentences of the Tribunal came to trial. It was also here a non sense, because nothing justifies the special regime created by customs crimes. By the present law we have established the same rules for judging appeals and appeals in all tax processes. The establishment of the Court of Appeal as a single instance of appeal had as a result a counterparty of decisions, which is easily explained, if we take into account the large number of these Courts. It is right that the Prosecutor General of the High Court of Cassation has the right to ask the High Court to give a decision in the interest of the law, or for the unity of interpretation of the law. Such a way, however, can only be used exceptionally, and when important principles of law are discussed. That is why I considered it necessary for the High Court of Cassation to be able to say its authorized word in tax processes of any nature. I did not understand, however, to establish the High Court as the single court of appeal, on the aside not to charge it with too many files, and on the other, to maintain the facility given to taxpayers to judge themselves on appeal to the Courts of Appeal which has a residence closer to the parties ' residence. They will not reach the High Court than appeals in the processes of over 5,000,000 lei, which represent a reduced number. The Second Section of the High Court will be, on the contrary, much dismismanaged, the customs appeals in cases under 5.000.000 lei being given in the jurisdiction of the Courts of Appeal. An amendment to the system so far was also necessary in respect of the appellate courts. The minutes whose amount-tax and fine-do not exceed the amount of 5,000,000 lei, including, will be judged on appeal, not by the Tribunal, as before, but by the Court of Appeal. Through this we have given the possibility that a higher court of background with a richer experience will judge the important processes. Regarding the procedure for declaring and judging the appeal, we provided for similar provisions in their essence, with those contained in the law to accelerate judgments. Often the Ministry of Finance orders the conduct of administrative investigations, as a result of which the respective officials submit reports or references, in which assessments are made on the merits of the contravention acts. Such reports have a purely consultative value for the ministry, which often does not and appropriates them. The criminals, informed of the existence of their favorable reports, asked the Justice, and the courts ordered that the ministry forward these works, the conclusion of which was invoked against the tax office. To avoid that, erroneous assessments of officials, to be brought up, we have provided that the courts will not be able to ask the Ministry of Finance to communicate any act of administrative research. We have exempted only the opinions of the central customs commission, data on the application of the customs tariff, and which have binding power for the courts. In the absence of the caller, the appeal will be rejected as unsupported, outside only if the caller has filed a special memo of the grounds of appeal, in which case the court is obliged to examine the grounds of appeal and the memo. Against the rulings of the tribunal and decisions of the Court of Appeal given as a court of appeal, an appeal will be possible within 30 days of communication. The appeal will be judged by the courts shown above. In art. 32 and 33 we established norms of citation of the State and the communication of judicial decisions made to the State, keeping with some retouching the principles enshrined in the law for the organization of the body The representatives of the tax office will not be able to make any recognition and will not be able to withdraw any request by which any remedy has been exercised without special power of attorney. Chapter IV of Title I deals with the probative value of the minutes. The minutes are valid until the registration in forgery, or until proven otherwise. They are valid until the registration in forgery, those minutes that are based on written and written recognition of the offender. They are still valid until the registration in forgery, the minutes to which the special laws grant this character. Any means of evidence is admitted in proving a tax offence; questioning, oath, witnesses, acts, presumptions, expertises of any nature. Against the sample can be done under the same conditions. It often happens that the court of law forms its conviction that in fact there is a case of crime, but that the court may differ in its opinion with that expressed in the minutes, in terms of framing the facts of the crime. Until now, in such circumstances, the minutes were to be cancelled entirely. The solution was based on the principle of civil procedure that the legal case cannot be changed in the appellate court. Since, however, the tax appeal is open before a single court of law, it is necessary to grant justice the opportunity to maintain a record of offence, if it is founded in fact, giving the facts a new qualification in law. Such a provision is also found in criminal matters. An important issue that will be put in cases where the court will change the qualification of the crime, is that of the calculation of the tax and fine, which varies in relation to the text of the law applied. By the decision that the court will give will be obliged to determine in the figures the amount of the sentence. The operation may encounter some technical difficulties. In this case the court, if it cannot carry out the work by its own means or those made available by the parties, will be able to order an expertise. The expert will be borderline on determining the sentence of the sentence-tax and fine-each separately, without being able to make any other consideration or appreciation. The minutes cannot be cancelled for the vices of form. They will be completed by the court itself, if the documents of the files allow it, and otherwise the minutes of offence will be sent to the Ministry of Finance for completion in the order ordered by the judiciary. The minutes, together with the approval decision, have the character of a court decision of first instance. They are enforceable in 15 days of communication, even if they have been called. The suspension of execution will not be possible to be granted by the courts except with the recording of a bail subject to judicial assessment, but which will not be able to exceed the tax figure due, nor will it be able to scoop under 10 percent of this tax. If no tax is due, the crime of not fulfilling a legal bond, the bail will be 10 percent of the sentence. This may be the case for the missedation of the free movement ticket of a petrolifer transport, the non-declaration of the amount of wine produced by the winegrower, etc. If, however, the offence consists in the non-declaration or non-payment of a tax or taxes, definitively established, the bail will be equal to the figure of the sentence. This provision shall apply in particular to turnover. The Ministry of Finance may suspend enforcement with or without bail. A forbearance that any creditor is entitled to grant to his debtor. We then provided the right of the Ministry of Finance to cancel approved minutes, or reduce the fine up to 25 percent of its value. Such a provision was absolutely necessary. She gives the opportunity to the Ministry of Finance to remove an injustice, or to ease the blame towards those offenders who can prove they were the victim of an error. This is why the Ministry of Finance will wear out all prudence, but it will also consider the rights of taxpayers. Whistleblowers and the findings will not be able to make any claim against the Ministry of Finance for the cancellation of the minutes or the reduction of the fine. The right to the first will be calculated on the final fine and actually collected. Tax fines are always civil. However, tax laws can also establish criminal fines, alaturea of civil ones, for the same fact of contravention, which is met in particular in the law of alcohol monopoly and in some cases also in the law of direct contributions. The Ministry of Finance will always sit in the criminal court alaturea by the public ministry, to support the prosecution, without being obliged for this to be a civil party. Criminal action will always be independent of tax and without any influence on it. If, however, the minutes will be annulled by the judiciary or the Ministry of Finance, the public action will be extinguished, and the decisions given in criminal will be considered as null and void effect. The reduction of the fine by the Ministry of Finance, however, cannot have any influence on public action, which will continue its course. In terms of prescription we unified the term, setting it in all cases at 10 years for taxes and 5 years for the fine. The execution of the minutes is prescribed by 5 years from the date when they remained final. In Titles II, III and Cap. I under Title IV of the bill, I have embedded the provisions of the law for the perception and pursuit of public revenues since 1934, which in turn has reproduced, with some small changes brought to a few articles the previous law of 1933. The few changes to the 1934 law, do not prejudice the important principles of that law. Chapter II of Title IV contains special provisions. We provided, first of all, the right of the State to take any measures of insurance and real estate, through seizure, attachment and mortgage inscriptions, to guarantee its rights, without making any bail. The futility of bail appears as obvious, with the State presenting all the guarantee that any damage to someone will be satisfied. If the establishment of the insurance measure will be required without being able to invoke a debt instrument, it will proceed according to the civil procedure, that is, the insurance measure is conditional on the introduction of a claim. The insurance measures will remain even if the court rejected the State's claims. The insurance measures will last until the appeal. Art. 140, above shown, are applicable not only in tax matters, but also in civil and commercial matters. They can be used not only by the Ministry of Finance, but by any State authority. Taxes and tax levies are always civil. However, the draft law gives the tax office the right to require the declaration of bankruptcy of its debtors for non-payment of commercial and industrial tax and that on turnover, taxes that are directly related to the activity commercial of taxpayers. The application for declaration of bankruptcy, being able to have serious consequences for traders, I conditioned the intention of such a request for the authorization of the central administration of the Ministry of Finance, leaving the external services only the initiative of making proposals in this regard. At the same time, it was also stipulated that the declaration request can only be made for taxes due at least 6 months ago. Art. 288-292 of the civil procedure code, provide for the right to review the final decisions of the substantive courts. In tax matters, however, the courts of appeal evokes and the substance thus pronouncing two decisions, one on appeal and another on the fund. The question of the revision of the substantive decisions of the scrapping courts, which also evokes the fund, was often put into the discussion of the High Court of Cassation. The current jurisprudence inclines to the admission of the right of review in We have taken a step forward, enrolling in the draft law the principle of revision of the substantive decisions given by the courts of scrapping, after the evocation of the fund, whether the court has pronounced two distinct decisions, or a single decision both on the appeal and the fund. Some bad faith taxpayers, in search of any means of defrauding the tax office, have put into practice an ingenious means to get rid of paying taxes. They proceed to the deletion of their commercial company, then enrolling another company in the name of an interposed person, on which the entire asset is passed. Fiscal could no longer follow the old company. In order to prevent such fraud systems, we have provided that no commercial company will be able to be removed without proof of the up-to-date payment of all debits from taxes, fees and fines of any nature. For the same purpose we have also inserted the provision that the transferee of an undertaking is in solidarity with the transferor for its commercial, industrial and turnover taxes for the last six months. However, joint liability may not exceed the actual value of the undertaking. In order not to maintain the transferee in a state of prolonged uncertainty, the liability shall cease if the tax did not undertake any follow-up with the date of the argument within three months of the date when it was able to become aware of the intervention. By selling the buildings at public auction the privilege of the State is purged. In the executations undertaken by individuals often fiscal is not quoted, even if he took the mortgage inscription, due to the negligence of the courts of the courts. We provided in the draft law the provision that the submission of the price of the adjudication, in any sale required by individuals, should be communicated to the tax office, ex officio, so that it could do opposition to the deposit of the price, on the occasion of which it can capitalize on its rights to The provision applies to all pursuits undertaken by individuals, including those required by the Companies and Institutes of Credit which benefit from special procedural provisions enshrined in their organic laws. When the price of the adjudication is deposited in the claim a new fraud can be committed, this time on the mobile tax. Through an agreement between the creditor and the debtor, the adjudication is pronounced at a price that does not cover the capital either. Often the adjudicatory creditor undertakes to cover even the claims of other previous creditors. With this procedure the payment of the mobile tax is removed at the outstanding interest rates, which can rise to important amounts. whenever the price of the adjudication is deposited in the claim, this price will be charged, from a fiscal point of view, primarily on interest rates. It is an application of the principle of civil law, that any payment is imputed primarily on interest rates. In order not to prejudice the creditors of good faith, however, the above provision will not be applied if the adjudicatory creditor declares in court that he permanently waives the pursuit of interest. In this case the mobile tax will not be due. We know that this corrective will also be able to be used by creditors of bad faith. But we also had to consider the case of those good faith that the law must protect. These are the main provisions of the draft law to unify the tax procedure. We have the conviction that the project responds to a real need. We are with the deepest respect, Sire, Your Majesty, too gone and too obedient servants, President of the Council of Ministers, Miron Patriarch of Romania Finance Minister, Mircea Canciov Justice Minister, Victor Iamandi. ----------------