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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Law No. 3,600 of 17 October 1938 unify fiscal procedure published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 246 of 22 October 1938 to CHARLES II, by the grace of God and the will of the King of Romania's national team, all of the face and future health;
On the report of the President of the Council of Ministers and of Our Ministers, Secretaries of State at the departments of finance and Justice with Nr. 315,868 in 1938;
Seeing the Council Ministers with Journal No. 2,594 in 1938; Having regard to the dispoziţiunile art. 46 and 98 of the Constitution promulgated with the high Royal Decree No. 1,045 of 27 February 1938;
Having regard to the opinion of the Legislative Council No. 160/1938, I decreed and decretam:, title I, Finding and prosecuting criminal offences tax Chapter 1 finding bodies of tax offences and procedure Article 1 all offences to the tax laws will observe and judge according to the law of the face.
By law, the tax nature, means all those laws by which taxes or duties shall be established, whose administration is the responsibility of the Ministry of finance or Administration of the trade monopoly for alcohol sales and usage taxes on spirits.


Article 2 Any tax offence is notice and shall be imposed through a protocol.


Article 3 the minutes of fiscal offence may be preliminary or definitive.
Am final minutes, those who find and prosecute a crime.
Preliminary reports are those that establish one or more facts of nature to constitute a fiscal offence, without these protocols to provide for any sanction in the task vinovatilor. These reports can be used for preliminary basis for a report in which case the minutes are part and parcel of the preliminary report. The need for the conclusion of a preliminary report before the conclusion of a definitive report is left to the appreciation of finding bodies, these bodies and can wrap up the right in any circumstance minutes final offense.


Article 4 have the right to conclude infringement proceedings preliminary or definitive tax: a) Inspectors and controllers, subinspectorii the Ministry of finance and Trade Administration has heralded the sale of alcohol and the usage charges on spirits of all kinds and all levels, customs officers of all grades and degree of financial guard dela subcomisar up with the exception of special inspectors, without the need of any delegatiuni;
  

b) any official of the Ministry of finance or administration of the trade monopoly of the sale of alcohol and the usage charges on spirits, having delegaţiune on behalf of the Minister, the US Deputy Secretary of State, the Secretary-General or the Director concerned.
  

c) civil servants covered by special laws, within the limits laid down in those laws.
  


Article 5 reports of preliminary tax offense will be concluded under the civil servants show in art. and by the officers and agents of the judicial police, railway officials, officers, agents, agencies, perceptorii, tracking financial guard any degree, as well as officials of other ministries, whether the latter are mentioned in special laws.
Finding bodies referred to in this article, will be able to activate either on his own initiative or following a delegatiuni received from unable to conclude protocols of tax offence.
The minutes of the preliminary tax crime concluded by bodies provided for in this article shall submit the finding, administrations or bodies who ordered such findings and who will provide that on the basis of their own to end the minutes, if necessary.
If preliminary reports establish a contraventiune or a customs smuggling, they will submit, for the purposes of the above-stated, the customs in the constituency which has found contraventiunea of the organs, or who ordered such findings.


Article 6 law enforcement to ascertain and adaptations of crime reports, will the atributiunilor tool storage their territorial limits, determined by a function on meet. They will be able to tool storage in and out of these limits, on the basis of delegatiuni data directory, respectively.


Article 7 for determining tax crimes, finding bodies will be able to get interviews presupusilor crooks and hear witnesses. They will also be able to investigate the acts of transmission and of free movement tickets.
Bodies unable to adaptations of final reports, will be able to advise them, to make either domiciliary, contributing perchezitiuni and any documents or records that prove the existence of the infringement.
Descinderile and perchizitiunile will not be able to do only with the authorization of the Chief Prosecutor of the Court of the place where it was committed or infringement, without the opinion of the investigating judge.
Authorization of the Prosecutor shall be given on behalf of the fiscal agent who demanded it, or the person who will be indicated by the tax agent shall sign the application for authorization.
Organizations have the right to make inspection and searches only unable to end organs minutes of offense. In cases of flagrante delicto, descinderile and perchezitiunile will be able to do without the authorization of the public prosecutor's Office, but in the presence of a judicial police officer referred to it directly, either orally or in writing, by the employee who noticed the crime.
In cases of flagrante delicto, inspection and searches may be done at any time of the day and night and in every work day and celebration.
Inspection report and search warrant must be signed and the judicial police officer who witnessed them.
Neither the authorization nor the prosecution present judicial police officer, are not required of other operations of discovery, research and finding contraventiunilor or contrabandelor, made by the tax authorities.


Article 8 In cases when the law provides for punishment of confiscation or seizure, assessment of seized or confiscated shall declare the goods forming the subject-matter contraventiunii or smuggling or quantities of goods equivalent to those in violation, and shall take measures which they calculate necessary, with the conclusion of the report of the discovery of the crime.
The goods seized or impounded may be left in place, or stored elsewhere.
In all cases it will be able to establish a custodian who will be able to be the offender himself.
If the minutes of offense that finds and a seizure will be called the Ministry of finance or Administration of the Trade Monopoly of the sale of alcohol and the usage charges on spirits will be able to sell their goods confiscated by the Syndic scholarship. Price obtained will be recorded, and the receipt will be kept by the Ministry or Administration of the Trade Monopoly of the sale of alcohol and the usage charges spirits on which a convicted party will be issued through the minutes, where the report will be definitively cancelled, by the exhaustion of all remedies.
The parties condemned through the record will not be entitled to any compensation for goods seized over the amount resulting from the sale of the goods.
Will not be sold to those goods confiscated whose trade is halted by special laws.


Article 9 of the preliminary reports of crime shall include: 1. name, domicile, pronouns and function staff who concluded the minutes and those who countersigned the report.
2. Date and place of the hearing ended the minutes.
3. name, domicile and pronouns offenders.
4. Findings and evidence by which those facts are established.


Article 10 final minutes constare offences shall contain: 1. name and pronouns, and place of residence of the staff member function which concludes the report, as well as those who countersigned the report.
2. Place, date and time where it was concluded the report.
3. name, domicile and pronouns offenders.
If the offence is committed by a corporation is Tesfa will show the name of the company, its head office, as well as the name, pronouns, and quality home individuals condemned jointly and severally with the company, if appropriate.
If the offence is committed by a corporation or limited partnership in the, it will look like and the name, address for service and members ' pronouns.
4. Findings and evidence by which those facts are established.
5. The texts of the law of contravenit, as well as the texts of law that penalizes this offense.
6. the sanction.
Whenever the fine represents the tax or fee retrieved, multiplied by a specific figure, it will look like and the amount of the tax or fee.
7. If the claim agent working under a special autorizatiuni, it will look like this autorizatiuni number and will join the certified copy of the agent is discovered.
This copy so certified has the same probanta as the original.
8. in the case when the claim agent worked under a autorizatiuni of parquet, it will look like this autorizatiuni number and will join the certified copy of the claim agent, which will have the same value as the original probanta.
9. In the event of confiscation or seizure, the report will include: a) the quantity, type and quality of the goods seized or impounded;
  

b) place the stored goods;
  


c) Name, domicile and pronouns that guardian would sign for receipt of the assignment i gave this signature is not required, if the goods were left in the custody of the offender;
  

d) Signature of the offender or of the representative.
  

If the objects confiscated or seized were found in the course of carriage, the minutes will be signed by operatores.
That refusal or failure to sign, it will look in minutes.


Article 11 reports of fiscal offence, can be trained, and, in case of emergency is discovered and appreciated by the public holidays, as well as at any time of the day and night.
Appreciation of the urgency of getting rid of the control of the courts.


Chapter 2 approval of the minutes the minutes Article 12 final will be forwarded by the Administration's claim, the County in which the infringement, for approval.
Reports of smuggling or customs contravention, shall submit to the Customs the constituency to which the offence was committed. Finding administrator and the head of Customs will be able to approve the minutes which lays down a penalty-tax and fine up to and including 100,000 lei.
The minutes of the crime, providing for a penalty, fine-tax-more than 100,000 lei will be forwarded to the works for the tax period covered by the report, from the Ministry of finance or Administration of the Trade Monopoly of the sale of alcohol and the Usage charges on spirits.
Tax directors will be able to approve the minutes, which provides for a penalty-tax and fine, up to a maximum of 5 million lei.
Protocols that provide for a penalty, fine, tax-and-over 5 million lei, will be approved by the Minister of finance, Undersecretary of State or the Secretary general of the Ministry.
The right to approve a report up to a certain amount, and the one to approve the minutes, which provides for a lesser sanction and whose approval is given in the competinţa of some organs.


Article 13 reports which provide a tax penalty, fine-and-more than 100,000 lei will not be approved before being examined by one of the special Comisiunile that is set up by this law.


Article 14 shall be set up to advise each tax Direction and under the Administration of the Monopoly of the sale of alcohol and the Usage charges on spirits, a special subdirectory of comisiune and two lawyers from legal Department Ministry of finance.
The composition and quality of each comisiuni Chair will be determined by ministerial decision.
If the direction of taxes are more subdirectori, the Minister shall designate one of them.
The Director shall appoint a Secretary of the Commission of officials, the works.
The Director concerned may at any time, participate in the meetings of the Commission, in which case it will chair the Commission.
The minutes which was supplemented with pronounced comisiunea Director respectively, will be approved by the Minister, the Under-Secretary of State or the Secretary general, even though tax sanction-and fine-it's under 5 million lei.


Article 15 special Comisiunea examines the merits of the report, both in terms of the evidence by which it determines the existence of contraventiunii and condiţiunilor in terms of all the laws, which must satisfy the minutes. Comisiunea claim agent may ask certain questions.
She can invite criminals to appear before the Commission, to give explanations, or to submit a written memorandum. The offender will be able to submit pleadings by and on its own initiative. Comisiunea will be able to carry out the administrative research features.


Article 16 special Comisiunea will be able to: 1. inform the approval in whole or in part of the Protocol.
2. The rejection of the report.
3. The report, in which case Comisiunea will show in what sense is to do this operation.


Article 17 the Commission Opinions will carry a special serial number and shall be dated.
They will be motivated only in cases provided for in paragraph 1. 2 and 3 under art. previously.


Article 18 Special Commission Advisory Opinions are.
If the directory in question does not agree with the opinion of the Special Commission, he is obliged to ask the opinion of the Board of Lawyers of the Ministry of finance.
This latter opinion also has a consultative character. If the directory in question does not agree with the opinion of the Board, the work of lawyers will resolve, Undersecretary of State or the Secretary general.
The Minister, Undersecretary of State and the Secretary-General will be able to solve the work in accord with the opinion of the Commission and without asking the opinion of lawyers.


Article 19 to approve the Protocols shall be made by the competent organs of deciziuni.
Decisions approving will be able to insert on the minutes, or will be able to make the Body apart from the minutes. These deciziuni will be able to approve all or part of the record of misbehavior.


Article 20 approval Deciziunile will bear a registration number and shall be dated. They will comprise the sanction of law, therefore the sanction, the name, domicile and the pronouns individuals sanctioned, or moral.
Deciziunile will not be motivated than if they change in the party.
Otherwise, the minutes and the motivation of the decision is served on the approval.
When the law requires consultation with the Special Commission, the decision will include the number and date of this notice, without indicating the concluziunea of this opinion.
The offender will not be able to ask the courts will not be able to order the communication of this opinion.


Chapter 3, Communication protocols and remedies against them in courts of law and Article 21 minutes invested with approval decisions shall be communicated to the parties copies doomed, administratively, through any official finding of administrations, receipts and payments, or the perception of vamilor.
Communication is the domicile, residence or head office of the damned.
If convicted the receiving side refuse the minutes with the approval decision, or receiving them may not or not wills to give certificates of receipt revenue agent will find it through a protocol concluded with an face police in urban and suburban municipalities or with the Mayor, the clerk or any policeman, in rural municipalities.
Proof of delivery will be certified by the IRS agent who makes hand-over.
If the agent cannot find the part at home or residence condemned them, he will give the minutes with the decision of condemnation of a person in the family who lives with him, if he is a janitor, demanding proof of receipt.
In the absence of either of these people, the minutes of the decision of condemnation will be displayed on the door of the store, Office or home party condemned.
When the condemned is a part of every kind, the minutes approval decisions shall be handed to an official of the company, at the company's registered office, at the factory or its shop, taking a certification of receipt.
If the IRS agent doesn't find any functional society, which is handed over to, or finding him, he refuses to receive the minutes of the decision of condemnation, they will show up on the door of the venue, or the store. In all cases when an individual to whom you can make forwarding, refuse or are unable to sign the receipt, or when the minutes and decisions approving tax displays, the agent will find this circumstance in the minutes before the train with an agent of the police in urban and suburban municipalities, Mayor, clerk or any policeman, in rural municipalities.


Article 22 Against the minutes be approved, the parties condemned may call.
The time limit for appeal is 15 days free from the presence of record communication with the approval decision.


Article 23 Calls will be judge by the courts when sentencing-tax and fine-laid down in the approval decision, does not exceed 5 million lei.
In cases when condamnatiunea is greater than that amount, the judge calls shall be the courts of appeal.
Magistrates made calls against the protocols of tax offences, trained for the performance of acts committed by them, shall judge: a) to the courts of Appeal in cases when the magistrate who has committed the crime operates at a court or tribunal;
  

b) High Court of Cassation section III, if the magistrate who has committed the crime works to an appellate court, the Court of Auditors or the High Court of Cassation.
  


Article 24 the call will judge after distinctiunea previous article referred by the Court of appeal or the Court in the District of which it was an infringement.


Article 25 the Court shall declare the Appeal jurisdiction to judge him.
The petition of appeal shall contain: (a) Name and pronouns), domicile of the caller;
  

b) Domicile elected in the city of residence of the Court;
  

c) Appearing of record and the decision of approval, appealed, joining copy on them;
  

d) reasons for the call;
  

e) Samples claimed in respect of the appeal;
  

f) if the caller is served by acts, they will submit the certified copies, with the petition of appeal.
  


Obligations referred to in paragraph 1. a, b and c must be satisfied, on pain of nullity, by right of appeal petition. The omission from the petition of appeal to the other entries, must be completed under penalty of nullity of the call through a separate memorandum until first term of notice.
The Tribunal will be able to but to admit taking evidence or submissions of papers which were not put forward until the first term of notice, if the caller was not in a position to propose them before the first deadline. Such request must be made at the first term of notice.


Article 26 review of the application for appeal and papers attached, shall be communicated to the administration of the place where the offence has been found within useful. communication in customs matters will be made to customs of the place where the offence has been found.


Article 27 the caller will not be able to ask the courts will not be able to dispose of the submission by the Ministry of finance or Ad-tia's trade Monopoly of the sale of alcohol and the usage charges on spirit drinks, any evidence, expertise, technical or specialist consultation, carried out at the order or at the request of the Ministry of finance or Administration of the Trade Monopoly of the sale of alcohol and the usage charges on spirituous beverages in order to untangle, with excepţiunea Comisiunei customs data Central approvals ACC. to art. 214, para. Finally, vamilor law and art. 131 of this Act.


Article 28 the caller that will be registered in fake against the minutes is obliged, under penalty of the dea does not keep in account this entry in a fake, look through the petition of appeal the perjury, perjury, and the nature of the evidence adduced in proof of his.
The Court will consider an application for entry in the fake and if you find that it includes sufficient indicia of reliability and that is conclusive, will suspend judgment until the criminal appeal court will rule on the move, sending the entire Tribunal prosecution dossier.
The complaint directly to the criminal courts it's permissible, but not at any moment to suspend the trial process.


Article 29 if the caller fails to appear at the time of judgment, the appeal shall dismiss without entering into the examination of the statement of grounds of appeal.
The caller will be able to submit written pleadings of the grounds of appeal, in which case the Court is obliged to examine the contents of the memorandum and of the call, even in the absence of the caller.


Article 30 no one can make requests of intervention-main or accessories-in the Court of appeal.


Article 31 the sentences of the courts and courts of appeal deciziunile, data on tax appeals, without opposition, but with the right of appeal.
The time limit for appeal is 30 days counted from the way of communication of the decision date on the call. Appeal against judgements of the Tribunal shall judge of the courts of appeal and the courts of appeal against deciziunilor is judge of High Court of Cassation, section II in customs matters and the section III of the same High Court in any matter.
The appeal is declared in court that judged the call. The State can appeal either from the Court that judged call, either directly to the Court of Cassation.
In case of breakage, the Court of appeal shall judge and call in the background.


Article 32 every fiscal period will always be quoted with eight days off before.
The caller or the appellant, who was present at an appearance, it is believed that knowing the term for all other looks that will follow.
The IRS representative cannot be forced to take periods in the knowledge, and if you know that this term will understand only the first term will follow.
This part covers any defect in the court proceedings, except for the period of 8 days in which tax must be quoted.


Article 33 Summonses will be handed to the customs administration or headquarters which is quoting.
In trials pending before the courts in the capital, will be handed to the summonses headquarters disputed Service of the Ministry of finance.
Judgements of all courts across the country will communicate only in the capital at the headquarters of the contentious Service from the Ministry of finance.


Article 34 of the tax will be represented by lawyers in the Justice Ministry, the State's lawyers, financial managers, chiefs or vamilor any official with a special delegation.
Lawyers, financial managers, and heads of the vamilor do not need any special delegations.
Special delegations to other officials may be granted by the Minister, the Secretary of State, Secretary general, Director of the Legal Department, financial managers and heads of vamilor, these two latter only for officials of the respective Governments or vamilor.


Article 35 representatives of the tax authorities will not be able to make any recognition and will not be able to withdraw any claim which has pursued an appeal, ordinary or extraordinary, but under a special authorization date, the Undersecretary of State, the Secretary-General or the Director of the legal department.
These dispoziţiuni are on pain of nullity.


Article 36 Director Legal Department from the Ministry of finance, public advocates and administrators of the counties will be able to exercise any statutory remedy on behalf of the Ministry of finance and Trade Administration has heralded the sale of alcohol and the usage charges on the spirits, without a special power of attorney.


Chapter 4 the value probanta of the reports Under Article 37 what value report, the minutes of the fiscal offence are two ways;

Valid until the inclusion) in fake;
  

b) Valid until proof to the contrary.
  


Article 38 Special Laws providing for penalties for the various offences if the tax records of certification of such offences have probanta value until enrolling in the bogus or until proven otherwise.
Am as valid until enrolling in the bogus protocols that establish a flagrante delicto and that is founded on the recognition of offender, written and subscribed by him, the facts charged.


Article 39 minutes valid until enrolling in the bogus proof will not as such but for the findings of fact made personally and directly by the employee tax and instrumented for recognitions by criminals and underwritten.


Article 40 minutes offence may tax based on any means test. The evidence on which it is based these reports can be completed at the request of tax authorities, in the course of the Court of appeal.
Criminals can also use all means of proof against the protocols that make the proof until proof to the contrary.


Article 41 the courts will be able to admit in whole or in part the call, or to reject him.
They will be able to change the facts qualification approval decision and to give a decision which should be based on other regulations than those laid down in the approval decision.
They won't be able to undo the minutes of offense for error or lack of fraudulent intent and neither will be able to reduce the fine under the minimum required by law.


Article 42 the courts will not be able to undo the minutes and decisions of approval for irregularities in shape.
Constitute a defect of form, any omission from the minutes or in the decision to grant a mandatory particulars in accordance with the law.


Article 43 the courts will complement the vices of the shape based on the case-file documents.
When such an add-in is not possible, they will forward it to the customs administration concerned finding or report or decision viciata with invitatiunea to fill gaps found in these acts.
In trials pending before the courts in the capital, they will forward the Contentious Ministry of finance with a report or a supplementary decision.
The minutes or additional decision can no longer be communicated to the parties and shall be sentenced by the Court that the prosecution will proceed further.


Article 44 minutes valid until enrolling in the bogus become valid until proof to the contrary, when the Court will find that the record has the vices of the shape.


Chapter 5 Enforcement Protocols Article 45 minutes along with approval decisions, have the character of some judgement of first instance.
They are enforceable in the 15 days following communication even if Dale were appealed.


Article 46 the appellate Courts will not be able to suspend the execution of the protocols, but forcing the caller to the putting on of security cash bail cannot be higher than the turnover tax and no less than 10 per cent of this tax.
If the offence consists of violating a legal dispoziţiuni, other than the payment of a tax or charge, the suspension is not higher than the turnover tax and no less than 10 per cent of the value condamnatiunii.
Where the law sanctioned by a fine, non-declaration or failure within a tax or a fee, definitively established, the Court of appeal shall not suspend the execution of the report than with the entire recorded fines laid down in the approval decision.

The appellate courts will not be able to cancel insurance measures rather than with the entire amount-recorded tax and fine-laid down in the approval decision. Suspension of execution and annulment of measures of insurance will not be able to get alone than with the attendance of the parties and substantive submission of the dossier to the Court.
The Finance Ministry may suspend the execution of the protocols with or without bail.


Article 47 Courts of appeal may not suspend enforcement of judgments given in the call, recorded the entire amount-tax and fine-laid down in the approval decision.
When the Court of appeal, quash the report, insurance measures taken internally based on this record, will not be dismantled until after the rejection of the appeal made by the Ministry of finance.


Article 48 the Finance Ministry will be able to cancel the minutes have been approved, if convicted could prove part will disprove this report.
Also the Ministry of finance will be able to reduce the fine applied not more than 75 per cent of the amount of them.
In terms of the reduction of the fine, the minutes shall be exempt from the law violation zaharinei.
Also the Ministry of finance will be able to release the seized goods in Exchange for a payment in money.
They will not be able to release those goods for which special laws provide that forfeiture is maintained even where records of crimes will be definitively cancelled.
Cancellation of the Minutes approved reducing the fine-or release of the goods seized, can't be done than a Minister, the Undersecretary of State, the Secretary-General or Director respectively authorized by the Minister.
The Finance Ministry will not be able to undo the minutes nor to reduce the fines provided for in them, if no longer subject to any appeal before the horses in the courts.
Right from the first of the denuntatorilor, doveditorilor and constatatorilor will be calculated upon final fine and actually received.


Chapter 6 special provisions Article 49 tax Fines are civil.
They lose that character even when under the law are convertible into prison.


Article 50 in all cases in which the law provides tax and penalty in addition to a criminal punishment, the Ministry of finance will send the public prosecutor of the Court of the place where the offence has been committed, a certified copy of the report and the decision of approval to open public action against vinovatilor.


Article 51 the action open to the public on the basis of reports that have been approved will be totally independent of the civil trial, begun in the wake of the call made by the offender against protocols and decisions of approval. She will judge separately by repressive courts and exercise public Ministry after study of criminal proceedings, without necessarily being conexata with the call.
The Ministry of finance will, however, be cited in the criminal trial opened following public action, that through its representative or support prosecution along with the representative of the public prosecutor's Office.
When the report would be annulled by the courts, as a result of the call or the appeal made by the offender or by the Ministry of finance, public action goes out, and if there has been any final decision of a criminal conviction or not, this decision will be considered as null and void and full of null effect.
But those who had been indicted or convicted, penaliceste will not have any right to compensation against the State arising from this.


Article 52 if the law provides for the formalization of the fine in prison for insolvency, insolvency case are found under the law of public accounting, and the transformation of the fine in prison will be made according to legiuirilor.


Article 53 the finding of infringements of tax shall be barred by the passage of a period of five years reckoned from the way of perpetration of the offence.
Finding tax or fee due shall be barred by the passage of a period of 10 years after the date when the tax police bodies removed from him were put in the position of determining the tax or fee.
With regard to time-limits for prescription stamp will begin on how to look below for cases follows: authentic or notarial acts, which from the date of authentication or legalization of manufacture of their times by public notaries. For the acts under private signature, since what they collected to date by registering their brawl at a public authority, or by the death of one of the parties.
For sales contracts, such as Woods and operation of mines, quarries and oil wells, oil, car rental or lease of any kind and in any form, if you are verbal and without arguing the date module shown above, from the time of commencement of tenure or folosintii.
For the direct succession of expiry of the heirs are being held to do the remaining wealth statement.
For other sequence and linked to from the moment of sending in their possession. However, if the possession takes place without the intercession of Justice prescription will flow from the rock Act or the date of the brawl, obtained in the manner indicated above, what would have occurred between the parties, and in the absence of the act, from the date of death.
Any evidence for the discovery of the crime, registered at the Ministry of finance or Administration of the Trade Monopoly of the sale of alcohol and the consummation of charges spirits, interrupting the course of prescription.
Execution of reports of tax offense shall lapse within a period of five years from the date when dela they remained through the final neapelare or dela date when definitive remained, when dialed.


Title II the levying of income and claims the title of Chapter 1 public debt Article 54 All claims of any nature of the State, counties, municipalities, plots, houses, commercial companies, public administrations, as well as of all institutiunilor and public authorities of any kind, it perceives and pursuing appropriate legal dispoziţiunilor front.


Article 55 also are charged according to the law and seek the face of the dispoziţiunilor and institutiunilor claims of public utility whose budgets voted by the Assembly of Deputies.


Article 56 For the direct and contributiunilor all related aditionalele title claims is the role herself.
For contribuţiunile indirect setting about taxation, title claims is the minutes.


Article 57 For all other taxes and duties, as well as for any fines of any kind, relating to any direct or indirect taxes and duties, title claims is the Act that confirms the amounts due.


Article 58 For periodic amounts due from any kind of prestaţiuni, as well as any contractual rates, title claims is the contract.
Prestaţiunile regular and contractual rates will be able to watch it on genuine contracts or under private signature, without the need for these contracts to be invested with appended.
Such contracts become enforceable in law by simply reaching maturity, the regular prestatiunilor or rates.


Article 59 For differences in taxes, which shall be determined pursuant to the provisions of law insufficiently acts timbrate stamps, title claims is insufficient postage act along with the order to debit the difference of tax to be charged more.
For differences in taxes and duties which shall be determined pursuant to the provisions of law vamilor, insufficient cargo fee, title claims is the customs declaration of imports or exports, together with the order of cutting income tax and the tax gap, which will be more charge.
In both cases, the order will look like cutting income tax and fee paid, the text of the law applied, and the difference in tax and fees which are to be more pay, with text by law whose application is invoking. The order will be motivated.


Article 60 Claims all institutiunilor and authorities referred to in article 1. 54 and 55, claims, other than those specified in the above articles are generally enforceable in the common law.
They run everything in accordance with dispoziţiunile of this law.


Article 61 Dispoziţiunile above apply to both the main debtors and their guarantees.
Warranties may not invoke the benefit provided for by article discutiunii. 1,662 civil code, Chapter 2, Article 62 payment sums of money due shall be made at public Houses where the amounts are debited or put into tracking. The rural municipalities of payment can be made and in the hands of the tax collector's agency or collection agent.


Article 63 For any sum of money paid to public Houses or collection agents will issue a receipt issued from an official register with the Queen Bee. They will bear a serial number and shall include mention of the name of the person or pronoun that make payment, the nature of the flow for which it was made and shall be signed by an official authorized to charge him, bearing the seal of perception.
The amount charged will be indicated in digits and letters.
Only those receipts will not be applied to the tax authorities.
In the event of loss of the part of the taxpayer's receipt, proof of payment can be made with the Queen Bee, or revenue, records or certified copies of them.


Article 64 Any printing of public registers for the collection of revenue, without prior authorization of the Ministry of finance is prohibited.
Those who will violate these dispoziţiuni shall be punished with imprisonment from six months up to one year. printed Records will be confiscated.


Article 65


Additional direct taxes of any nature and are due on the first day of the months of April, July, Octomvrie and January, with the exceptions provided for by the law, even if the contributiunilor title of the State does not have a definitive character.
Indirect taxes set about imposing are payable as above, if they are governed by specific laws do not provide for other dispoziţiuni.


Article 66 the taxpayer loses the benefit of the exigibilitatii quarterly, and if changing domicile, not announce in writing the perception of where the future role or, enrolled or home a month before joining the movement at the request of the lease with the stamp tax paid, to his new home.
If the taxpayer does not meet this obligation, the taxes become due immediately.


Article 67 taxpayers during the first 45 days of the quarter within which payment became due, paid entirely from direct flow contribuţiuni and any additional, entered in the roles, receive a discount of 5 per cent of the flow of the quarter.
Those who will pay direct taxes on the entire year within the first quarter, will benefit from a reduction of 7 per cent. Additional tax reduction will be borne by the authorities on behalf of which it receives these taxes.
Reduction of 7 per cent will benefit those who will pay the inheritance taxes in full within 45 days of the date when they are removed from him became payable.
The reductions granted to taxpayers, according to dispoziţiunilor above, shall be subtracted from the roles.


Title III Chapter 1-tracking Means Domicile for payment Article 68 if the debtor will not pay the money owed and debited to the roles within 15 days from the rock exigibilitatii date, will address a summons for payment.


Article 69 has served notice of payment will include: a) the name and place of residence of the party, pronouns;
  

b) amount to be paid;
  

c) Title of the claim;
  

d) invitation;
  

e) as in the case of neurmare, it will seize and sell the debtor.
  

Domicile shall bear a serial number.
It will be communicated to the debtor in accordance with art. 21, with the Suppression of the bond contrasemnarii report by the police officer, Constable, notary or mayor, in cases where there are specified.


Article 70 For direct and related contribuţiuni aditionalele, of any kind, will address a single subpoena, the entire flow of the year, after a period of 15 days from the beginning of this year. Domicile will include, in addition to those referred to in article 1. previously appearing quarterly and exigibilitatii flow.
In rural municipalities will make a single claim, including the names of all borrowers.
This injunction will be displayed on the door of the City Hall for 8 days, the inhabitants being the famous wines and through the winding drum. The display will ascertain through a protocol signed by the tax and notary.


Article 71 contribuţiunile from Direct Debits and any additional nature which will not be paid until the end of the quarter in which they become payable, will suffer an increase of 2 per cent for each quarter of the delay of payment and that by the end of the budget year.
For flow rates from inheritance taxes remain dispoziţiunile of stamps and income tax acts and legal acts. The increases will be included in the roles of data referred to in paragraph Prime above and will be charged with the respective taxes.
If until the closure of the budget year, the increases will not be paid, they will pass as remnants from the State, joining separately as the role.
In calculating the increases in money amounts will be rounded, increasing it up to a lion.


Article 72 When tracing is performed pursuant to a contract or court decision that is providing interest and court costs, it will only charge interest and costs, without charge to any increase.


Article 73 Immediately after submission of the payment order will be taking note in her roles of notification.


Article 74 the debtor has the right to advertise, administratively, against the errors contained in the claim, within 15 days after handing over her Dale.
Your complaint will be resolved by the administrator of receipts and payments in cases of chases up to 100,000 lei and Central Administration of the Ministry for all other pursuits.
The complaint does not take the place of works follow-up. walking It will not be able to carry out the sale before they settle a claim against the debtor.


Chapter 2 Seizure Article 75 If within 15 days of the handing over or teaching order, the debtor will not pay the amount due, it will proceed to seizure of property or, if necessary, the formalities for outlawing the sale of the immovable property of the debtor.
Immediately after the seizure shall take note in the roles of notification report.
For the taxes that is somatiunea times, sechestrele display may not apply prior to 45 days from the presence of the charge.


Article 76 seizure will ascertain through the conclusion of the Protocol that will include: a) a serial number of the minutes;
  

b) year, month, and day;
  

c Name and pronoun), the function of the agent;
  

(d) the debtor's name and pronoun), and the place where the seizure has been applied;
  

e) Appearing as it was communicated to the domicile of payment indicating the date her and Rumania serial number;
  

f) amount to be paid;
  

g) enforcement;
  

h) amount of the increases;
  

the description in part I) of each object seized.
  


Article 77 if the debtor refuses to receive tracking agent or whether it will be able to find the House locked and you will not be able to penetrate inside, he will address the judicial police, to whom they will require assistance to penetrate into the House.
Judicial police representative is obliged to countersign the minutes.


Article 78 the seized Items may be left in place in the guard and custody of the debtor or of a custodian appointed by the fisc, or they can be picked up and deposited elsewhere, which could be the perception.
Whenever the seized objects were picked up and deposited elsewhere, will appoint a custodian other than the debtor.
If the custodian is a other than the debtor and will receive this assignment will give statement under the signature itself, on the minutes of seizure, which shall submit a copy. The minutes will make mention if the seized objects were left in place, or have been raised in this case will indicate the place where they were deposited.
It will also show the name and domicile of the guardian, if will be called other than the debtor.
Guardian remuneration to be determined by the administrator of receipts and payments and will not be able to exceed 5 per cent of the flow. It will fall to be borne by the debtor.
Under no circumstances will not be able to proceed to seizure if the debtor has not paid remuneration in advance guardian.


Article 79 report of the seizure shall be communicated to the debtor in accordance with art. 21 and 69 para. final.


Article 80 if the debtor has no other wealth than goods for sale, will be able to establish communication with the formal notice of seizure for payment, and if there's a danger of alienation, invederat will be able to set up the seizure even without having communicated payment domicile where title claims derived from direct taxes of any nature with additional, and indirect taxes which shall be laid down on the track.
In these cases the establishment of seizure must be authorized by the administrator of receipts and payments.
In these circumstances it will be able to apply and seals.
The seizure legally set up ahead of schedule will have the character of any insurer, and become enforceable only with the arrival of this term.


Article 81 If, after they have perceived the increases, it will conclude that the debts have remained permanently fixed at a lower figure that the increases were calculated, the amounts secured by way of the addition of the increase will be considered received on account of taxes and increases in future, or will receive a refund.


Chapter 3 securities Sale Article 82 if the debt is not paid within 15 days from the way the date when the minutes of seizure remained permanently fixed term will be for sale, emitandu-se for sale in publications that it will look like the place and the date of sale, the estate furniture what will sell and the amount for which it will do the follow up.
Publications for sale shall be communicated to the debtor and if appropriate, in accordance with article and guardian. 21 and 69, para. final.
The publication of the sale will be displayed on the door of perception, at the door of the City Hall and public market on the sale is made, or if the sale is done at home, on the market closest to the place of sale.
Term of sale shall not be less than 25 days from the way the date the minutes of seizure.
Publicaţiunile for sale will need to be communicated and displayed with at least 7 days before the time of sale.


Article 83 where for furniture Fortune tracked internally fixed term of any judicial authority, will witness the sale of what is carried out by the agencies and officials of the tax police, fixing the same term and for sale.
In this case, from the proceeds will primarily indestula, taking into account the dispoziţiunile art. 135 of this law.


Article 84 the sale shall be made at the domicile of the debtor, to where valuables were stored or on a public square, whether fiscal or the debtor finds necessary, on weekdays and between 10-18.

The sale will be made by public auction by an official of revenue raiser delegate and accompanied by a police agent in urban and suburban municipalities and rural municipalities of the notaries. In cases of stalking for debts of more than 200,000 lei, the sale will be done on the day fixed by the holder of a prior authorization and perception with the administrator of receipts and payments.


Article 85 the sale of objects will be done gradually until it will cover the costs of execution, the guardian, the amount due remuneration increases. Objects that will refund the borrower abound.


Article 86 the auction Result will be recorded in an auction, in which it will move each item sold, the name of the successful tenderer and the pronouns and the price has been made.
Auction sheet is going to sign for the official carrying out the sale, police agent or notary who accompanies or representative and the successful tenderer.
That refusal or failure to sign, any person above, it will be noted in the auction.


Article 87 in the case due to lack of competitors selling wouldn't be able to do, it will fix a new date, new emitandu-publicaţiuni is for sale.


Article 88 of the sums of money arising from the auction shall be deducted in the following order of preference; the costs of execution, the guardian, the amount due remuneration increases.
The fiscal agent will release the debtor from the register receipt with the counterfoil of the money received for payment of debt and will pay remuneration taking cash under the guardian.
If, after withholding all amounts of money owed, as shown above, will result a rest of money, it will be entrusted to the debtor which will give you cash on delivery.
If the debtor refused receipt issued by an official receipt of money, or the pursuer, the money will be made from your perception, and below which it was charged on amounts due and receipt of the consignment, together with a copy of the minutes of the auction and the auction foaiei will be submitted to the Court of the domicile of the debtor, its available.


Article 89 besides auction sheet is going toward and a protocol for the establishment of those effected.
In this report it will make mention of the seizure, sale of publications, date and serial number.
Also it will look like: place, date and time when the tender was carried out.
The minutes will be signed by the official agent or police pursuer, notary and borrower or representative or whose refusal or inability to sign will be recorded in the minutes.
The minutes and the auction will end in two copies, one of which will be issued to the debtor, and the other will be the perception.
If the debtor refuses to receive them, both acts will submit it by means of the police bodies.


Article 90 if the amount offered in the auction is the obvious is not laughable, the award will be able to do only with the approval of the administrator of receipts and payments in the case of tracking up to 200,000 lei, while in other cases, only with the approval of the Ministry of finance.
The approval date will have to be within 5 days, in the first case and 15 days in the other.
Revenue Agent during that time will take proper conservation of objects.
In the case of neaprobare will be a new auction.
If this auction and the amount offered will be heavily biased is laughable, will follow according to paragraph dispoziţiunilor dela I above. In the third auction due to the ridiculous amounts of money on offer, the obvious, the award shall be made, irrespective of the price of the product.


Article 91 shall not be able to follow: a) Bedding, sheets, clothing and household utensils, strictly necessary for the debtor and his or her family;
  

b) two rifle, a ramator, a cow or goat milk, four or six sheep, after choosing the debtor together with the feed trebuincios for two months and seeds for trebuincioase when plowed;
  

Chariot or wagon c), sacaua, plow or other such objects or transport;
  

d) trebuincioase Books for professionals of any kind;
  

e) Cars, tools and trebuincioase tools to the teaching practice or the execution of a trade or profession up to 15,000 lei, after the choice of the debtor;
  

f) military equipment.
  


Article 92 For all claims and all State authorities and institutiunilor, mentioned in article 3. 54, will be able to track debt up to one third of the competition, rewards, salaries of all ecclesiastics and officials, civilians and private-public-of civil and military pensions, food, even though by law it was decided otherwise.
Where it would be more susaratate income garnishment by a private lender for privileged claims prior to the claim of the State and of all authorities and institutiunilor. 54, the State and all these authorities and instituţiuni will be able to track revenue above, for one third over the retention of which is done in the execution of particular lender started when debt and all other State authorities and instituţiuni flows from taxes and duties, lack of public money or evading.


Chapter 4 other means of tracking Article 93 for tracking receivables will be able to set up the garnishment in the hands of a third party who owes any sum of money and other valuables or State authorities and borrowers institutiunilor in favor of making the pursuit.
The attachment will be established through a process-verbal trained according to art. 76, with suppression of para. (I) under this article. The report will show amounts of money for that attachment was founded.
Garnishments will be enforceable without being subjected to the formality of validation.


Article 94 In the rigid conditions of art. 80 will be able to set up and the garnishment.


Article 95 For pursuing claims it will be able to set up a general tracking income property real estate borrowers income-producing. The follow up will be done by training assistance of a report drawn up in accordance with art. 76 with suppression of para. I). The minutes will show listings and revenue. General revenue tracking can be done also by forcing tenants and employers to pay directly to the perception that all rents and rent due, under penalty of liability for unpaid amounts.
Communication report of the establishment of the prosecution will be made each tenant or leaseholder.


Article 96 if necessary, the administrator of receipts and payments shall be entitled to appoint an administrator of the endorser of buildings.
Its remuneration will be determined by the administrator of receipts and payments and will not be able to exceed 3 per cent of income property.
The administrator is obliged to pay an escrow proceeds to perception as to deposit receipts and management accounts with bloodshed.
Approval of management accounts will be given by the Court of first instance of the place with the attendance of the parties.


Article 97 where it will be noticed that, prior to the establishment of the fisc prosecution General income, such a measure tracking will already have been established by judicial action in respect of the same goods, and shall remain in being only the justice tracking uncluttered.
In this case, the administrator appointed by the endorser will retain justice and pay directly to the perception the money due the State authorities and institutions. 54 in particular about any other payments, out of maintenance expenses, and according to the privilege required by the law of the face.


Article 98 If it is found that borrowers are using legal means, but even with the obvious intention to prevent or delay the execution of the measure over, it will be able to set up an administrator sequestration of the industrial enterprises, commercial and civil debtors.
This means tracking must be authorized in advance by the Central Administration of the Ministry of finance.
The procedure will be indicated by art. 76 with suppression of para. I). The minutes will show enterprise placed under seizure.
In the same report it will designate the person authorized to enforce liens atribuţiunile, whose retributiune will be established by the Minister of finance.
The one who will receive your Commission will be obliged to confirm this under his own signature on the minutes.
Carrying out atributiunilor of seizure will be charged even if the debtor has. In this case, however, will appoint the right through a person to do absolutely all proceeds and who will sign for receipt of the assignment, on the minutes.
Debtor in this case will exercise the function of seizure free and the person responsible for the receipts will get a retributie whose quantum will be set by the administrator of receipts and payments and that it will not exceed 2 percent of the gross.
Approval of management accounts will be given by the Court of first instance of the place with the attendance of the parties.
Where it will be noticed that, prior to the establishment of the fisc of enforcement measure provided for by this article, the judiciary will be set up on the same undertaking judicial seizure, seizure shall remain in being set up.


Article 99 the administrator is obliged that seizure proceeds to pay to the perception, particularly about any other payments, a proportional share in the account the amounts of money owed. This quota shall be established by the Minister of finance based on data provided by the services of the finding on the profitability of the undertaking, failing to surpass the net income of the enterprise.


Article 100


Seizure or that administrator will be responsible for the receipts, when powers of seizure data are to be borne by the debtor, even will be obliged to pay to the perception the amounts realized, according to art. 99 and lodge management accounts with bloodshed.
Approval of management accounts will be given by the Court of first instance, with the attendance of the parties.


Article 101 minutes under this chapter shall communicate in accordance with art. 21. Article 102 in all cases of stalking under this chapter shall apply to dispoziţiunile art. 71, with adaogirea as the abolition of prosecution will not be able to make only if the debtor, under the auspices of the enforcement expenses and debt, and more paid endorser, administrator of retribuţiunea seizure or incasatorului.


Article 103 tracking Measures provided for in this chapter, except that the insurer, nature cannot be established only after the form has been carried out as provided for in title III, chapter II. And expired requested by art. 75 for seizure.


Article 104 Those that meet any task for custodian, administrator or guarantor, trustee sequestered only for cash, they may be replaced with the authorization of the same higher authority whose opinion is asked for an appointment.


Article 105 the establishment will not sequester administrator could set up for achieving claims belonging to institutiunilor.


Chapter 5 Article 106 real estate Tracking the sale of real estate of any kind of the debtor or guarantor is done through the mediation of the Court of the place where the property is located; and in territories where the books before the funduare institution, through the mediation of funduare books competinte courts, following the request of receipts and payments.


Article 107 is not going to be able to monitor steps only if real estate were ready and fulfilled all the formalities preceding the seizure from the pursuit of security.


With article 108 request for removal in the sale, administration of receipts and payments will submit to the Court and the folder which will contain the prosecution has served notice of payment, as well as a report on the situation of the real estate.
The situation will include common, street and number where the property is situated and, if possible, the extent of the land, its neighborhoods, the area of construction, a brief description of them, and the price to start, which from the auction.


Article 109 the Court will immediately ordered the removal of the building.
Journal of outlawing the sale price will look at to start the auction and will fix the term of sale which shall not be longer than 45 days.
Journal of sale will transcribe ex officio in the special register of transcripţiuni estate, according to local law and on the same day in which he was given the diary.
Transcript log will have the same effect as command in common law transcription.


Article 110 After three days of log end from transcription in the sale, President of the Court or the judge competinte, according to local laws, will require, of course, has to be undertaken in the preparation of the painting of the building will be pursued, and the issuance of publications for sale, displaying and publishing them.
Excerpt from publication sales will be published in the Official Gazette within 30 days prior to first sale 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 request that the award to be made over the State, but only until competition tracking expenses and debt increases, if the three previous deadlines we were postponed for lack of competitors or the price being offered.


Article 112 of the debtor pursued cannot make any negative effects at the price indicated by the fisc, from which to start the auction.


Article 113 Supralicitatia will keep you even if the tax will not be present in court.


Article 114 In appeals against prosecutions made for amounts owed to other instituţiuni have authority, rather than the Ministry of finance, the Court will cite ex officio institution or authority, Ministry of finance and may require removal of the cause.


Article 115 tax Tracking cannot be connected with any other tracking.


Article 116 All dispoziţiunile civil procedure laws and enforced in respect to execuţiune licitaţiunii and has been made the property, effects and prosecution resulting from an appeal in cassation, the breakdown of the price of introducing and prosecuting complaints of any nature, including those on the Fund, are applicable to rights and real estate prosecutions made under the law, if they are not opposites dispoziţiunilor above.


Article 117 all acts made by the debtor or a third party, the prosecution will şimilare and timbra as in common law proceedings.


Article 118 shall cite the Tax through the administration of financial receipts and payments, and through the Legal Department in the Ministry of finance.


Article 119 Dispoziţiunile art. 34 and 35 shall apply to sales of immovable property chapter of the face.


Chapter 6 Opposition to pursuing Security Article 120 Debtors and all those interested will be able to make the opposition against the minutes of seizure, of the minutes of garnishment, of the minutes of the general revenue tracking and report to the administrator by the establishment of seizure.
Opposition deadline for debtors is 15 days from the way of communication of the report.
For third-party opposition deadline is until the day before the sale.
Appeal against the order for payment is not admissible.


Article 121 (RPP) is heading to the Courts of those lessons to detour up to 5,000 lei inclusively at the courthouse, in the district which lies through the perception that it makes tracing, for other pursuits.
District Court judge and the Court of first and last instance.


Article 122 the questioning will include, under penalty of nullity: a) the name and contestatorului pronouns: b) the choice of domicile in the place of residence of the Court of first instance or the District Court;
  

c) tracking Act Appearing attacked, who will join the copy;
  

d) opposition reasons Appearing;
  

e) and samples that are in support of his appeal to plead;
  

f) If the authors of documents is available, they will be stated in the certified copy of the petition of opposition;
  

g) If third-party authors is, it will look like and the name of the debtor's domicile, and pronouns.
  


Article 123 contestatori Borrowers are obliged, under penalty of nullity of the opposition, even when disputing the title on the basis of which it makes tracing, to record the amount for which am track when tracking is done for taxes and duties of any kind, with their aditionalele, prestaţiuni periodic installment contract or on the basis of final judgement.
For all other borrowers will consign chases, 10 per cent of the amount being tracked, under the same penalty.
Courts will be able to grant suspension of execution, after checking of consignments referred to above, but only with the attendance of the parties.
That receipt notice will be filed, recorded at the Court with the appeal or within the time limit for opposition.
Contestatori third parties are obliged to record the amount for which you want to trace, if only reside with the debtor.
Debtors and third parties contestatori track for an amount up to 5,000 lei, or when tracking is done for the taxes listed in roles with a flow rate of 5,000 lei annually, or less, are not obliged to stand.
Borrowers who only attack the appointment of the administrator of the endorser, seizure or collection agent, or attacking the administrative acts made by them, or cause a reduction in their retributiunilor, as well as those that make opposition on the grounds that they were seized objects that couldn't be traced, according to art. 91, am dispensaţi of that sum are recorded track.


Article 124 all amounts above one can record and in public at the exchange rate effects.
If the effects of falls by more than 10 per cent at the request of the State, the party will be required to fill in the gap, under penalty of revocation of the rights of the opposition.


Article 125 where the opposition will be definitively rejected, cancelled or withdrawn, the amount of money reported according to dispoziţiunilor above, will come from the State, the cover flow which brought opposition attacked with tracking.
Acknowledgements will be sent for endorsement of its respective perception under disciplinary sanction against Registrar guilty. Acknowledgements of debt securities recorded will be sent to the respective perceptions in order to sell them on the stock exchange and to make such amounts, income from the State. recipisei Release will not be hampered, but if the Court shall suspend the effects of the decision, on the basis of and in rigid conditions art. 71 of the law on the organisation of the High Court of Cassation and justice.


Article 126 review of opposition's request and submitted paperwork, will be communicated to intimatului within useful. In appeals against prosecutions made for amounts owed to other authorities or institutions than the Finance Ministry, will cite Court ex officio the authority or institution of the tax credit, being removed from the case.


Article 127


If desbateri will show any need for Administration or procurari acts which have not been shown by the petition of opposition or appeal, lodged with the Court will grant a single term to produce evidence and new acts, whether it will conclude that the authors had not been authorised to offer or submit them through even the opposition petition.


Article 128 If the authors don't show up for court, the opposition will reject without entering into the examination of the statement of grounds of opposition.


Article 129 Only High Court of Auditors is to litigate competinte prescription. She will judge according to its organic law.
The request for limitation is independent of the appeal judge.
High Court of Auditors will be able to grant suspension of enforcement on the basis of a request for limitation, the rigid conditions of art. 123 and 124, concerning the duty of the security.


Article 130 If the Court vested with the judgment of the appeal shall invoke and prescription, alaturea other grounds of opposition, the Court will judge the appeal without entering into the examination of the request for the prescription of wire strip that you will dismiss it as wrong.


Article 131 when through the opposition brought against the prosecution pointed to differences in recovery from import duties or export duties shall be disputing fair application of the customs tariff, the Court will send the dossier to the Central Commission for judging process, suspendand will rule until Central Committee concluziuni, whose Customs are binding on the courts.


Article 132 the authors who will be registered in fake against the minutes, you will be required to show by its petition of opposition, indicating at the same time the author of perjury, forgery, in which consists the evidence adduced, and the name and place of residence of witnesses, pronouns.
Court or Tribunal shall examine the application for entry in fake and if they find that it includes sufficient indicia of reliability and that is conclusive, the opposition will suspend judgment until the Criminal Court will rule on the request for the entering into fake, sending the whole dossier the Prosecutor of the Tribunal.
The complaint directly to the criminal courts it's permissible, but not at any moment to suspend the prosecution of the opposition.


Article 133 the sentences of the Tribunal, and the judgment of the Court cards are right of opposition, but with the right of appeal.
The time limit for appeal is 30 days after the date of the decision on the communication from the presence of the opposition.
Appeal against the judgment of the courts shall judge of the tribunal, the Tribunal shall judge against the sentences to the Court of appeal.
The appeal is declared in the Court that judged the opposition.
The State can appeal either to the Court which judged the opposition, either directly to the Court of Cassation.
In case of breakage, the Court of appeal and the appeal judge.


Article 134 Dispoziţiunile art. 32-36 also apply to prosecuting complaints laid down in chapter of the face.


Title IV, Chapter 1, Dispoziţiuni special privileges. Prescription. Execution against State Claims of the State, Article 135 plots, communes, counties and all public authorities and institutions from taxes, with aditionalele of every kind, increases, taxes and fines, have privilege over all the fortunes and movable property of the debtor, after the provisions below.
In terms of property, privilege is limited only to taxes, additional rises due to last five years, counted from the presence of 1 April following the date of the building will be pursued, without the need for it to be as satisfied by inscripţiei formality.
After expiry of the period of 5 years the privilege is preserved by inscription on mortgage.
For all other taxes, fees and fines, and any other claims with accessories, the privilege has inscripţiei, and rank if not taken inscription, before the privilege pass lender chirografar.
In terms of furniture, privilege passes in all cases before any privileged creditor, in compliance with special privileges.
In the case of competition, between the above authorities, the order of preference is the State, public authorities and institutions of the State, County, Township, district and County public institutions and authorities and communal.


Article 136 of the Estate Tax, with interest as provided for by the law of privilege for the stamps, a whole succesiunei of all buildings, without the need for it to comply with the formality inscripţiei.
The privilege shall start and end from the date of opening of the succession takes five years dela date Ministry of finance to approve the minutes with simple or imposing the fine.
In the case of inheritance, sharing the privilege can collapse with the approval of the Ministry of finance, on every building of the estate, in respect of part of the estate of each heir.
After expiry of the period of 5 years the privilege is preserved by inscription on mortgage.


Article 137 amounts due the State, the autonomous Administrations, trade Houses, Novorossiysk, County, commune and public institutions of all kinds and coming from taxes, fees and fines of any kind, shall be 5 years from the presence of the last act, the date of the brawl, or in the absence of inclusion in the flow tracking dela roles.
Prescription cannot be invoked.
For contribuţiunile that have not been entered in the roles, the limitation period shall start from the date when agents from the presence tasked with finding taxes had the opportunity to sit and observe the rights of tax authorities, or discovery documents had been removed from him in order to mislead agents charged with such findings.


Article 138 the wealth of furniture and stationary, and the income of any nature of the State, public authorities and institutiunilor will not be able to be tracked by any creditor, to any kind of claims.
Claims against the State, public authorities and institutiunilor, will be run only by the inclusion in the budget of the year following that in which the application was made, taking into account the seniority claim date of the application.


Chapter 2 Other dispoziţiuni Article 139 the State has the right to take any measures to ensure security through garnishment and liens and real estate mortgage through inscriptions, to guarantee its rights, without being obliged to record any sureties. If a title has no claims of those provided for in this law, all these measures will not be able to take on only by a court, upon its pretentiunilor Fund.
Measures of the real estate securities and insurance can attack with the opposition, according to the law of the face.


Article 140 Any tracking and insurance measures taken internally, it will keep under the title only of measures to ensure, on the basis of the second appeal of the fisc, even if the first instance court dismissed on his pretentiunile formulated path tracking report of infraction, or direct action.


Article 141 is Tax law that, for non-payment of commercial and industrial property tax and turnover, along with increases in fines and, if appropriate, ask for a court declaration of bankruptcy of the debtor.
No application for declaring bankruptcy will not be able to sue than with the authorization of the Central Administration of the Ministry of finance and taxes only for at least six months as a result.


Article 142 is Tax law to pursue the path of the review provided for in article 4. 288-291 of the code of civil procedure, both against the judgement of the Court of final, and against the background of the decision date of holding the trials in court appeal, after breaking through the evocation of the Fund, even though both the appeal and the Fund were judged by a single resolution.


Article 143 public Houses will refuse the payment of any sum of money due if the recipient will not make the proof of payment of the taxes from direct contribuţiuni, of any nature and any additional surcharges. If the collection is done on the basis of an instrument of transfer, proof of payment of taxes will be claimed both the transferor and the transferee.


Article 144 if the assignment of an undertaking, the transferee is jointly and severally liable with the transferor for its flow from commercial and industrial taxes and turnover, due to last six months, until the actual value of the competition licensed undertaking.
The transferee's liability shall cease if the tax did not take any notice of the date of the brawl tracking within 3 months after the date when he was removed from him put in a position to take notice of the assignment.


Article 145 the Court tracking will communicate to the tax authorities, ex officio, the price of a building showing the award if the price was deposited in cash or bonds.
This communication shall be made in any of the private real estate sale by public auction forced or voluntary. Communication will be done by the Administration, receipts and payments in the constituency that stands the property sold, and for buildings in the capital of the communication will be made contentious Minister of finance.
Tax shall have the right to make opposition to the submission price, within eight days from the way of communication.
On this occasion, the tax will be able to ask for its inclusion as a privileged creditor, or chirografar, after the nature of the claim, even if the debt was not on the agenda of the creditors and even if tax was not quoted in the tender.
For failure to comply with obligations imposed by paragraph 1. I above, will be able to attack the tax appeal adjudication Ordinance.


Article 146


Whenever a real estate price award in sales forced or voluntary will submit the claim, this price will be charged from the fiscal point of view, firstly on the interest.
The courts will not be able to issue the order of adjudication, rather than only when the successful tenderer provides proof of payment will be made the day of tax interest payable on the movable, on behalf of which it was done charging price.
If, however, the price has been made will be inferior due to capital, and the successful tenderer will declare before the Court of execution as definitively to renounce the pursuit of interest, no tax will be due to air conditioning.


Article 147 No commercial company will not be able to be removed, but the proof of payment of all debts arising from taxes, fees and fines of any kind.


Article 148 shall not apply to public authorities and institutiunilor, referred to in art. 54 of this Act, any payments or anticipated disposals of arenzi or rents on more than a year, and any sales or harvest fruits entrapped by the roots, or any sales of any products of an undertaking, carried out more than a month, even though there has been no act of stalking.


Article 149 Dispoziţiunile art. 33, para. d) of the law on the Organization of the public Body of lawyers, does not apply in determining the taxes based on contributiunilor law, the only competinte being those established courts of law contributiunilor. It exempts cases of crime.


Article 150 Dispoziţiunile art. 32-36 applies in all processes in which the Ministry of finance.


Article 151 All the timelines of this law are counted on days off.


Article 152 If contrarietatii rulings handed down by the courts or courts of appeal on the application of any dispoziţiuni of this law, the issue under discussion could be brought before the High Court of Cassation, Section, which will be referred to it by the general Prosecutor of the High Court to lay down the law unit performance.
The United sections decision the High Court of Cassation will have binding power for the courts for five years from the presence of her pronunciation.


Article 153 extends throughout the country applying art. 1191 of the civil code and 191 of the code of civil procedure in Romanian, in which the Ministry of finance.


Chapter 3 Dispoziţiuni final and transitorii Article 154 Shall repeal any provisions in other laws, contrary to dispoziţiunilor of this law.


Article 155 in relation to the follow up calls against reports of crime, and appeals in both these subjects will continue to be judge of what courts are the appellate judgment, at the date of entry into force of this law.
Appeals against judgements handed down by the 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 will judge as well as follows: with regard to the follow-up of court if the amount being tracked is up to 5,000 lei, including the Court of appeal for all other cases.
In terms of offense, the Court of appeal if the conviction and fine-tax-it's up to 5,000,000 including; High Court of Cassation for all other cases.


Article 156 the present law shall enter into force on 1 Decemvrie 1938.
Given in Sinaia at Octomvrie 17, 1938.
Council of Ministers President CAROL, Patriarch of Romania Miron Finance Minister Mircea Canciov Minister of Justice Report by Victor m. Iah s. King, Sire, the Bill provides for the unification of tax procedure laying down common rules and adjudication of offences at the tax laws, the performance of which is borne by the Ministry of finance and Trade Administration has heralded the Sale of alcohol and the Usage charges on spirits.
At present, crimes in the tax laws, which provide for taxes and fees administered by the Ministry of finance, are found after the procedural rules vary with each of these laws. This variety of procedural tax dispoziţiunilor has created shortcomings both taxpayers and the Ministry of finance.
For contributors, particularly merchants and industrialists, the difficulty came from the fact that the time limits for appeal against reports of misbehavior, generally in the form of calls being made against them, and the means of proof which you could use in combating these reports.
For the Ministry of finance difficulty came from the circumstance that the same official tasked with finding tax offences was in front of ten procedures, this being tax number can be grouped into procedural rules contained in tax laws and he had to take into account, as the offence was summoned to check.
These difficulties, all harmful, may be removed to the greatest extent by the unification of tax procedure.
A single procedure for finding and prosecuting their crimes, will mean a more orderly and more fruitful.
But the need for this Bill and urge springing up to adapt the procedure for fact-finding and adjudication of offences of tax at the increasingly important role that you have in the life of State laws that create duties and taxes. More than in any branch of law, terms and procedure are an essential element of tax law. Therefore, I reckoned that a review of this procedure through the establishment of regule summarising the experience made by the Finance Ministry, with the application of tax laws and that giving a wide guarantee taxpayers not yet allow those bad faith evasion of tax obligations, dela is an imperative necessity.
The Bill deals with the discovery and prosecution of crime, as well as the performance of the State's claims.
The project does not take charge of setting taxes on normal track. For these, the procedure remains the same up till now. Direct Contribuţiunile to be determined according to the dispoziţiunilor of the contributiunilor, if it follows the usual path of taxation. However, if the taxpayer falls in imposing the fine, and it's done this way, it will follow the law of the face.
All this will proceed, and with the indirect taxes which shall be laid down on the track.
The project starts by showing the character of protocols. They may be preliminary or definitive. Those are preliminary reports that establish the elements of a crime without a sanctiona.
The conclusion of the preliminary report is not required. Remains from the appreciation of the body also need an investigator report.
There may be circumstances, however, in which no preliminary report training assistance finding and sanctioning of violation is not possible.
The fact that you can spend in particular concerning customs and usage fees. If an official necompetent ended the final minutes, found a misdemeanor, he will end a preliminary report of the findings, according to which the competent body will be able to conclude the proceedings. It follows from here, it is not necessary that the fiscal agent who concludes a report of crime, to establish the facts propriis sensibus.
Preliminary report, once completed, will be made part of the record.
The finding of infringements is in charge of inspection and control bodies. Preliminary reports will be completed and other officials specified in art. 5. officials Of the Ministry of finance, authorized to conclude protocols, we have exempted financial administrators and inspectors.
The financial manager must ramaie a body overseeing taxes, finding their proper implementation, without however debt collection control inspectors and controllers, reserved.
Special inspectors ' powers are defined in art. 29 of the law on the Organization of the Ministry of finance. They are in order and relate to the work of mânuitorilor of money or materials.
Special inspectors shall have no powers of control over the establishment of taxes. That's why they may not figure among the officials authorised to conclude acts of crime finding.
However, I have provided for the Ministry the right to specifically authorize any official of his finding of a crime. Such authorisation will be given from the presence of each case.
Law enforcement agencies finding crime will work within the limits of their territorial atributiunilor, which can however be extended by special delegation. Art. prior to the conclusion of the procedure regulates the 7 minutes of offense.
Finding bodies will be able to get interviews, hear witnesses, scrutinizing the free tickets and transportation documents. Also they will be able to make inspection and searches. For making descinderilor and perchezitiilor is needed, without the authorization of the public prosecutor's Office shall take the opinion of the investigating judge.
The inspection and searches will not assist any representative of the public prosecutor's Office. They shall be carried out by the tax officers, but only of those entitled to conclude final minutes of offense.
Prosecutor's Office will verify this condition on the occasion of the granting of the authorization.
In cases of flagrante delicto, when emergency-research is essential to the nature of the authorization of the public prosecutor's Office is no longer needed.

In this case, however descinderile and searches will be carried out in the assistance of a police officer, made a written request to this effect by the tax body.
The Prosecutor's authorization and judicial police officer present, are required only for making descinderilor and perchezitiilor, but not in other acts of procedure it performs duties, such as interviews, hearing of witnesses, the conclusion of protocols, etc.
If the law provides for the seizure and penalty, such a measure is to be taken by the very crime report.
If the record will be called the Ministry of finance may order selling goods confiscated by the Syndic scholarship. The counter value will be recorded, and the receipt will be kept by the Ministry, which will release the convicted party through the minutes, where the report will be definitively cancelled justice through the exhaustion of all remedies.
They will not be able to sell those goods confiscated, however, whose trade is halted by special laws, such as, to process, saccharin. Art. 9 and 10 provide for the very top of the form that must be satisfied by a protocol.
The minutes will be approved by the administrator of the finding, though they pronounce a conviction-tax and fine up to and including 100,000 lei; Director-tax conviction i.e. whether fine-won't move 5,000,000 lei inclusively; Minister, Undersecretary of State and the Secretary general, for any amount.
To suppress the controversy so far, we have provided for the disposal of whoever has the right to approve the minutes for a larger sum, has implicitly the right to approve and minutes for a lower amount. Thus, a director can approve the minutes below 100,000 lei; and the Minister may approve a protocol under 5,000,000 lei.
The minutes over 100,000 lei will be subject, before approval, examination of a comisiuni special.
Such comisiune will operate under the auspices of each director. It will consist of a subdirectory and two lawyers from legal Department Ministry of finance.
These comisiuni will be of particular importance of organs. Composed of officials, with rich experience, skill and special comisiunile will be intended to temper the excess zeal of a finding of crime, and on the other hand to provide a better defence of the rights of the State, where they will be harmed.
Both tax and taxpayers will find support in these comisiuni always in the service of effective justice and truth. Special Comisiunile are not organ. They are administrative bodies, which emit advisory opinions for the authority.
Thus, customs, atribuţiiunile Central Commission conferred on it by art. 2 (2). 4 and 5 of law vamilor, are found implicitly repealed.
Special Comisiunile are invested with wide-ranging duties. They will be able to ask the body is discovered, relations will be able to listen in on the alleged offenders and require new research.
Comisiunile may approve to approve the protocols, in whole or in part, their restoration; or research ranking. In the event of a divergence of views between directors and comisiune, will ask the Council of lawyers also has advisory nature. If divergence persisted, the work will be resolved by the Minister, the Undersecretary of State and the Secretary-General. Latter can solve and work without asking the opinion of the Board of lawyers, even if they are not agreed with the opinion of the Commission. I felt it necessary to leave the Minister, the US Deputy Secretary of State and the Secretary-General had full latitude in dealing with the work of the Ministry.
Well understood, however, that if the opinion of the Special Commission is not obligatory in its conclusions, the Ministry cannot yet ask for dispensation to that opinion.
Comisiunilor special works with a purely administrative nature with the sole purpose to better enlighten any case which is presented, Justice will not be able to examine these works and will not be able to ask the opinions of comisiunilor and no communication of any other works.
The minutes have been approved can be appealed. I call the unified term of 15 days from the way of communication.
Before the call could be declared in 20 days, and in customs matters in 10 days removed from him. These time periods dating back to the time when deadlines for appeals in civil and commercial matters were of two months and one month. Today, when even in these two latter subjects call term was reduced to 15 days, it was necessary to establish the same term and in fiscal matters.
With regard to appeals courts and competinţa appeal, I reckoned necessary to change in part of the system so far, Tribunal judge as the only court appeals, and the Court of appeal that the Court of appeal. Only in customs matters the Court of Cassation was the High Court of Cassation before which, in the judgment of the Tribunal's sentences were coming towards.
It was here that a non sense because nothing justified the special scheme created customs offences.
Via the law before we set the same standards for judging appeals and appeals in all processes.
The establishment of the Court of appeal that the Court of appeal the single resulted in a contrarietate of judgments, easy same time understandable if we consider the large number of these Courts.
It is right that the general prosecutor 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 the interpretation of the law.
Such a way cannot be used but only in very exceptional and when put into question the important principles of law.
That's why I felt it necessary that the High Court of Cassation to be able to say the word or authorized in any fiscal processes. I didn't understand but to establish High Court as the Court of appeal, unique on the sidelines to do a load with too many files, and on the other hand, to maintain the facility afforded to taxpayers to litigate in the Court of appeal, appeal that resides close to the domicile of the parties.
Will not get in front of the High Court than appeals processes over 5,000,000 lei, which is a low number.
Section II-of the High Court will be, on the contrary, much descongestionata, in appeals under the cuts, given a 5,000,000 lei in competinţa courts of appeal.
A change in the system until now was necessary and in respect of the courts of appeal. The minutes of the rate-of which tax and fine-not exceed 5,000,000 lei, inclusively, will judge the appeal, not the Court, as so far, but the Court of appeal. By doing this I gave the possibility for a higher court background with a richer experience to judge important trials. In terms of the procedure for Declaration and judgment call, we provided dispoziţiuni similar in their essence with those contained in the law on speeding up judecaţilor.
Many times the Finance Ministry have been ordered to undertake administrative enquiries as a result of their respective officials to whom they submit reports or essays in which to formulate assessments over the solidity of the irregularity. Such reports have a purely consultative value for Ministry, which often doesn't and it appropriates.
Offenders, informed of the existence of favorable reports have called for Justice, and the courts have ordered the Interior Ministry to submit these works, whose conclusion was invoked against the tax authorities.
To avoid erroneous assessments, officers, are brought into the discussion, I have specified that the courts will not be able to ask the Ministry of finance any research communication the administrative act. I excepted only the opinions of the Central Commission on the application of the customs tariff, customs data, and having mandatory for courts.
In the absence of the caller, the call will reject as unsupported, out only if the caller has filed a memorandum of appeal particularly reasons, in which case the Court is obliged to examine the reasons and pleading.
The Tribunal's judgments and decisions against the Court of appeal as Court of appeal, may appeal within 30 days from the way of communication. It will appeal judge of the courts referred to above.
In article 23. 32 and 33 have established rules for quoting and communication State of judgments made, retaining the State with some retouching principles set out in the law for organizing body of lawyers.
IRS representatives will not be able to make any recognition and will not be able to withdraw any claim which it has carried out any remedy without a special power of attorney. Chapter IV of title I deals with the value probanta to the protocols.
The minutes are valid until enrolling in the bogus, or until proof to the contrary. Am as valid until enrolling in the bogus, those protocols which is founded on the recognition of written and subscribed to the offender. Are valid until enrolling in the bogus reports to which special laws provide that character.
Any sample is admitted into evidence a crime; questioning, oath, witnesses, documents, prezumptii, surveys of any kind. Sample counter can be made under the same conditions.
Often it happens that the Court to form the belief that in fact there are cases of offence, but that Court differ in opinion with that expressed in the report, in relation to employment law to the facts of the crime. Until now, under such circumstances, it is entirely to the cancellation of the minutes. The solution was based on the principle of civil procedure entered into that can not change legal cause in the Court of appeal.

Whereas, however, the call desbate in front of the tax is a single court, it is necessary to grant the judiciary can maintain a record of the offense, whether it is based in fact, giving facts a new qualification in law. Such a provision is found inscribed and in criminal matters. A matter to the importance that will be put in cases in which the Court will change the qualification of the offence, is that of calculating the tax and fine, which varies in relation to the text of the regulations applied.
A decision on who will give the Court will be obliged to establish the amount of digits condamnatiunii. The operation may encounter some technical difficulties. In this case, the Court, if it will not be able to perform the work through its own facilities or those made available by the parties, will be able to require an expertise. The wizard will establish the edges condamnatiunii turnover-tax and fine-each separately, without being able to make any other consideratiune or appreciation. The minutes cannot be undone for the vices of the form. They will be complemented by the Court even if the acts will allow dossiers, and otherwise it will send the minutes of the Finance Ministry's offense toward completing the purposes of ordered justice.
The minutes, along with the approval decision, have the character of a judgement of first instance.
They are enforceable in 15 days, even if communication from the way they were.
Suspended will not be able to be given by the courts than with logging a security subject to judicial appreciation, but that will not be able to overcome the turnover tax due and will not be able to be below 10 per cent of this tax.
If you do not owe any tax, crime relating to the lack of a legal bond, bail will be 10 per cent of condamnatiune. It may be the case neposedarii on its ticket for the free movement of a consignment non petrolifer, the quantity of wine produced by the winegrower, etc. However, if the offence consists in registering or failure within a tax or charge, finally established, the fine will be equal to the figure of condamnatiunii. This provision takes effect in particular in matters of turnover.
The Finance Ministry may suspend the execution of the with or without bail. A your patience that any creditor has the right to grant to the debtor.
I laid down and then right to the Ministry of finance to undo the minutes have been approved, or reduce the fine up to 25 per cent of its value.
Such a provision was absolutely necessary. It enables the Ministry of finance to eliminate an injustice, or to ease the condamnatiunea against those criminals who can prove that they have been the victim of an error.
By this law the Ministry of finance will wear with all prudence, but will take into consideration the rights of taxpayers.
Denuntatorii and constatatorii will not be able to formulate any claim against the Ministry of finance for the cancellation or reduction of record fine. Right at first will be calculated upon final fine and actually charged.
Tax fines were always civil. Tax laws may define criminal fines, and alaturea of civil courts, for the same fact of irregularity, which is found especially in the alcohol monopoly law and in some cases and in direct contributions law.
The Ministry of finance will always sit in criminal court alaturea of the public Ministry, to bolster the prosecution without being obligated to do so to join civil party. The criminal proceedings will always be independent of the tax and no influence over it.
If, however, the minutes will be cancelled by Justice or the Ministry of finance, public action shall be extinguished, and the decisions given in the criminal law shall be considered as null and void effect. Reducing the fine to the Ministry of finance, however, may not have any influence on the public action, which will continue walking.
In terms of prescription, which I term unified it in all cases 10 years for taxes and 5 years for the fine. Report execution are prescribed by five years the date when they are Dale remained definitive.
In titles II, III and Head. I under Title IV of the draft law, we embedded dispoziţiunile law for levying and revenue tracking in 1934, which, in its turn, has reproduced, with some small changes to some articles in the law of 1933.
The few amendments to the law of 1934, does not bring any major principles that affect the laws. Chapter II of title IV includes dispoziţiuni. I referred in the first instance, the right of the State to take any measures to ensure security and property through garnishment and liens, mortgage inscriptions, to guarantee its rights without lodges no bail.
Uselessness cautiei appears as a highlight, showcasing all the State guarantee that any prejudice brought to someone will be satisfied. If you are setting up an insurance measure will be required without being able to invoke a claim will proceed in accordance with the civil procedure, i.e. the insurance measure is conditional on the introduction of an unsuccessful actions.
Assurance measures will remain even if the first instance court dismissed the claims of the State. Assurance measures will last until the judgment in appeal.
The provisions of article 140, shown above, are applicable not only in tax matters, but also in civil and commercial matters. They can be used not only by the Finance Ministry, but any State authority. Taxes and duties the tax have always civil. However the Bill to grant the right to ask for a declaration of bankruptcy for debtors to make payment to its commercial and industrial property tax and the turnover tax, taxes which are in direct relation to the commercial activity of taxpayers.
Application for declaring bankruptcy, which may have serious consequences for the traders, I conditioned also bring an application for authorisation of the Central Administration of the Ministry of finance, leaving only the exterior services initiative to make proposals in this regard. At the same time it was also provided that the application for a declaration may not be alone than taxes for at least 6 months ago.
Art. 288-291 of the code of civil procedure, provide for a right of review of the decisions of the courts ' final. In fiscal matters, however, the courts of appeal thus evoking and pronouncing the Fund two decisions, one on the appeal and the other.
An identical situation presents itself and in administrative contentious. The question of the revision of judgments of the courts of Cassation, which evoke the Fund, was often in the discussion the High Court of Cassation.
The present jurisprudence by the admission of the right leaning review in these subjects.
We made a step forward, scoring in the draft law the principle of substantive revision of judgments given by the courts of Cassation, after evoking the Fund, regardless of whether the Court has rejected two separate decisions, or one decision both on the appeal and as to its merit.
Some taxpayers in bad faith, looking for any means of defrauding the tax authorities, have put into practice an ingenious means to escape paying taxes. They proceed to the cancellation of their commercial firm, then scored another firm on behalf of a person's status, over which pass the whole asset. The tax could no longer keep track of such old firm.
To prevent such fraud schemes, we provided that no commercial company will not be able to be removed without proof of payment of all debts arising from taxes, fees and fines of any kind.
To the same end I inserted and that the transferee of an enterprise is jointly and severally liable with the transferor for commercial and industrial taxes and its turnover over the last six months.
Joint and several liability can never exceed the value of the enterprise.
In order not to keep on accepting Office in a State of prolonged uncertainty, its liability shall cease if the tax did not take any notice of the date of the brawl tracking within three months of the date when Dale could get knowledge of the assignment occurred. Through the sale of real estate at public auction is purgheaza State privilege. In private he often runs undertaken by tax is not cited, even though it took the inscription of mortgage, negligence in the courts.
Because of this tax was provided with large amounts of money. I have referred to in the Bill as a submission has been made available at any price sale required by individuals, to be communicated to the tax authorities, ex officio, for it to be able to make opposition to the filing of the price, at which they could capitalize on his rights over the property.
Disposition applies absolutely to all prosecutions undertaken by private individuals, including those required by credit Institutes and Companies benefiting from special provisions procedure enshrined in their laws.

When the price has been made in debt it can commit a new fraud, this time to tax air conditioning. Through an agreement between creditor and debtor occurred, the award rule at a price that does not cover any capital entirely, although the property is worth much more. Often the lender in the event undertakes to cover the claims of other creditors even earlier. With this procedure remove the interest income tax, air conditioning that can ascend to significant amounts. This entitled us to assume, as many times the price of award shall be filed in the claim, that price will be charged, in terms of tax, primarily over interest. It is an application of the principle of the civil law, that any payment to be charged in the first place on the interest.
However, no prejudice to creditors by the successful tenderers of good faith provision above will not have the scope if the lender in the event the Court declare that interest to permanently opt out of tracking. In this case the tax due will not be movable.
We know that this corrective would be used and the successful tenderers, creditors of bad faith. It had, however, to keep in mind and those of good faith that the law must protect them.
These are the main dispoziţiuni of the draft law for the unification of tax procedure.
We believe that the project meets a real necessities. At the same time the draft principles for the first time weather procedure.
We are with the deepest respect, Sire, Your Majesty, you too leave too obedient servants, President of the Council of Ministers, the Minister of finance Miron Orthodox Patriarch of Romania, Mircea Canciov Minister of Justice, Victor Iah.
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