Pe l\u00e2ng\u0103 titlurile executorii prev\u0103zute de Codul de procedur\u0103 civil\u0103 (pentru crean\u021be civile), exist\u0103 \u0219i titluri executorii prev\u0103zute de Codul de procedur\u0103 fiscal\u0103 (pentru crean\u021be fiscale).<\/p>\n\n\n\n
Executarea silit\u0103 a crean\u021belor fiscale se efectueaz\u0103 \u00een temeiul unui titlu executoriu emis potrivit prevederilor Codului de procedur\u0103 fiscal\u0103 de c\u0103tre organul de executare silit\u0103 competent (de regul\u0103 organul fiscal teritorial din cadrul A.N.A.F.).<\/p>\n\n\n\n
\u00cen titlul executoriu emis se \u00eenscriu crean\u021bele fiscale, principale \u0219i accesorii, neachitate la scaden\u021b\u0103, stabilite \u0219i individualizate \u00een titluri de crean\u021b\u0103 fiscal\u0103 \u00eentocmite \u0219i comunicate \u00een condi\u021biile legii, precum \u0219i crean\u021bele bugetare individualizate \u00een alte \u00eenscrisuri care, potrivit legii, constituie titluri executorii. Niciun titlu executoriu nu se poate emite \u00een absen\u021ba unui titlu de crean\u021b\u0103 fiscal\u0103 emis \u0219i comunicat \u00een condi\u021biile legii sau a unui \u00eenscris care, potrivit legii, constituie titlu executoriu.<\/p>\n\n\n\n
Titlul de crean\u021b\u0103 devine titlu executoriu la data la care se \u00eempline\u0219te scaden\u021ba sau termenul de plat\u0103 prev\u0103zut de lege.<\/p>\n\n\n\n
Principala particularitate a execut\u0103rii silite a unei crean\u021be fiscale este acela c\u0103 dreptul organului de executare silit\u0103 de a cere executarea silit\u0103 a crean\u021belor fiscale se prescrie \u00een termen de 5 ani<\/strong> de la data de 1 ianuarie a anului urm\u0103tor celui \u00een care a luat na\u0219tere acest drept (\u00een loc de 3 ani de la na\u0219terea dreptului la executare silit\u0103, \u00een cazul crean\u021belor civile).<\/p>\n","protected":false},"excerpt":{"rendered":" Pe l\u00e2ng\u0103 titlurile executorii prev\u0103zute de Codul de procedur\u0103 civil\u0103 (pentru crean\u021be civile), exist\u0103 \u0219i titluri executorii prev\u0103zute de Codul de procedur\u0103 fiscal\u0103 (pentru crean\u021be fiscale). Executarea silit\u0103 a crean\u021belor fiscale se\u2026<\/p>\n","protected":false},"author":1,"featured_media":24,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-9","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-executare-silita"],"_links":{"self":[{"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/posts\/9","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/comments?post=9"}],"version-history":[{"count":2,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/posts\/9\/revisions"}],"predecessor-version":[{"id":35,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/posts\/9\/revisions\/35"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/media\/24"}],"wp:attachment":[{"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/media?parent=9"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/categories?post=9"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/executori-judecatoresti.ro\/blog\/wp-json\/wp\/v2\/tags?post=9"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}