Procedura de urmărire a patrimoniului în cadrul executării silite

Abstract

This study determines the doctrinal and legal aspects regarding forced execution, researches the procedure for tracking assets within the framework of the forced execution of fiscal and customs obligations, analyzes the debtor’s assets that cannot be tracked within the framework of forced execution, also identifies the elements of excess power or exceeding the powers of the bailiff as the basis for contesting enforcement acts, substantiating the effects of the bailiff’s non-recording of the seizure minutes as a reason for contesting, investigates the legal nature of the enforcement appeal and the general particularities of examining appeals of the bailiff’s acts, presents the theoretical and practical aspects regarding return of enforcement.