We discuss in one of our articles about ways of contesting documents drawn up following a tax audit. A special situation is the challenge of the decision establishing the insurance measures. In fact, tax fraud inspectors, during the course of unannounced checks, for more or less justified reasons, i.e. if they consider that they are indications of acts of tax evasion, can institute these insurance measures.
How to do it:
draw up the control report, estimating certain tax obligations of the taxpayer as a result of the commission of acts of tax evasion;
even if these tax obligations are not certain, the minutes in which those obligations are recorded are the basis for drawing up a decision establishing the insurance measures;
the insurance measures ordered have the character of acts of forced execution, in the sense that bank accounts are unavailable up to the level of these tax obligations, as well as the imposition of the insurance seizure on the immovable and movable property of the taxpayer.
RETIRED! The insurance measures put in place as a result of the checks carried out are based on the control minutes drawn up by the tax fraud inspectors and in which estimated tax obligations are recorded, but by their nature they follow the form similar to the enforcement procedure. So, very carefully, their establishment means a great danger to the present and future activity of the taxpayer, generating a blocking of cash availability and the establishment of an insurance seizure on movable and immovable property.
Preservation measures are provided in the form of the insurer’s registration and the insurance seizure of the debtor’s movable and/or immovable property, as well as his income, in exceptional cases, i.e. in the event that there is a danger that he will evade, hide or squander his assets, jeopardizing or considerably hindering collection.
These measures may also be taken before the issue of the debt instrument, including in the case of carrying out checks or drawing joint and several liability. The insurance measures ordered by both the competent tax bodies and the courts or other competent bodies, if they have not been abolished under the law, remain valid for the entire period of enforcement, without the fulfilment of other formalities. Once the debt is individualized and it matures, in case of non-payment, the insurance measures are transformed into enforceable measures. Preservation measures shall be ordered by decision issued by the competent tax body. In the decision, the tax body specifies to the debtor that by providing a guarantee at the level of the established or estimated debt, as the case may be, the insurance measures will be lifted.
The decision establishing the insurance measures must be reasoned and signed by the head of the competent tax body.
The insurance measures ordered during tax controls, such as those ordered by the courts or other competent bodies, shall be carried out in accordance with the provisions relating to enforcement, which shall apply accordingly.
If the insurance measures were taken before the issue of the debt title, they shall cease if the debt instrument has not been issued and communicated within 6 months of the date on which the insurance measures were ordered. In exceptional cases, this period may be extended up to one year by the competent tax body by decision. The tax body is obliged to issue the decision to lift the insurance measures within two days of the completion of the period of 6 months or one year, as the case may be, and in the case of the insurance company to issue the guarantee.
Procedure for challenging insurance measures
against the decision establishing the insurance measures ordered by the tax authorities in accordance with Article 213 (13) of the Code of Tax Procedure – within 30 days of the communication can be challenged;
Against the acts by which the insurance measures are carried out:
Minutes of seizure of movable/immovable property insurance;
The address of the establishment of the insurance company on cash availability.
Against them, an enforcement challenge may be made within 15 days in accordance with Article 260-261 of the Code of Tax Procedure.