Fiscal practice
Oleg Lupașco: "Particularităţile executării silite a obligaţiei fiscale admise drept restanţă de către entităţile economice de stat sau în care statul deţine o cotă parte"
În conformitate cu prevederile statuate de art. 193 din Codul fiscal, condiţiile de declanşare a executării silite a obligaţiei fiscale sunt: existenţa restanţei, ţinîndu-se cont de prevederile art. 252 din Codul fiscal; neexpirarea termenelor de prescripţie reglementate de către Codul fiscal; necontestarea faptului de existenţă a restanţei şi mărimii ei în cazurile reglementate de art. 194 alin. (1) lit. c) şi d) din Codul fiscal; contribuabilul nu se află în procedură de lichidare (dizolvare) sau de aplicare a procedurilor de depăşire a insolvabilităţii, ...
Monitorul fiscal FISC.md Nr.8 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 June /2013 19:39
Domeniu:
Executarea silită a obligației fiscale | Obligație fiscală
Tags:
obligațiile fiscale
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