The Legal Status Regarding the Romanian Tax Executor

ABSTRACT: This article focuses on the legal provisions governing the institution of the Romanian tax executor and aims to identify its legal status, by presenting its role and tasks in the tax execution procedure, and at the same time presents comparative aspects between the tax executor and the court executor. So, the forced execution of fiscal obligations is a way of extinguishing them. Furthermore, according to the special provisions existing in the field of taxation, when the taxpayers have not fulfilled their fiscal obligations at the date when they became due, the right of the state to pass to forced execution of the fiscal obligations is born on this date. And due to the enforceability of the title of the tax claim, the forced execution procedure carried out by the tax authorities is not preceded by another judicial procedure. Moreover, the tax authorities fulfill the forced execution procedure through tax executors, thus, the importance of its legal status is more than relevant compared to the “common law” executor in the Romanian legal system, which is the court executor.

KEYWORDS: court executor, enforceable title, forced execution, tax executor, taxpayer