The prevention of arrears is always the first step of action plans to improve the collection of the fiscal receivables. In this respect, one of the priorities of the tax administration is the imposing of the fulfillment of tax and payment declaration, through this it is realized the improvement...

The decreasing in arrears through obliged enforcement is an important objective of the National Tax Agency. In this regard the execution organs of the territorial structures of ANAF can use a number of means provided by the Code of Fiscal procedure, such as the attachment of movable and...