Executarea silită a obligaţiei vamale – aspect comparativ

Abstract

At the current stage, it becomes more and more obvious the need for an adequate legal framework in the researched field which is consistent with the reality of law. Forced execution of customs obligation accomplishes one of the fundamental purposes of the accumulation of revenues in the national public budget and, respectively, the social-economic development of the country, forming a favorable framework for carrying out all customs operations. Through this research, we intent to discover the importance and the content of forced execution of customs obligation, the effects of voluntary non-compliance, the imperative requirements of law, the ways to achievement of forced execution of customs obligation regarding legal and natural persons.