Dinamica obligaţiilor fiscale şi măsurile asiguratorii - scurte consideraţii pe seama unor ipoteze de practică judiciară

Dynamics of tax obligations and precautionary measures - brief considerations on the basis of some assumptions of judicial practice

Abstract

In terms of tax debts, their management can be governed by normative provisions, with direct incidence, which impose certain ope legis regimes on the obligations (such as postponing the due date by legal term) and by administrative acts, with direct incidence, which impose certain obligations on the debts dynamics by the express will of the creditor (such as staggered payment, the establishment of insurance measures), represented by the individual fiscal body in relation to a certain debtor.

Thus, particularly in this matter it is possible for two sets of wills to overlap, regarding the same debt; it is the case of fiscal obligations affected by a legal, temporary suspension of maturity, ordered ope legis, doubled by a staggered...