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TAX LAW
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Suspension of Execution in Tax Procedure Law
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The administration takes actions by using prerogatives conferred
to it by law. Thus, there may be unlawful actions of the administration.
Consequently, administration’s operations related to taxation are subject to
review and in the wake of conflicts, it will be question of tax jurisdiction.
Differently from administrative procedure law, in tax procedure law,
actions brought because of tax conflicts suspend the execution of the
collection of the disputed part of the imposed taxes, fees, duties and other
similar financial obligations or increases and penalties concerning these
obligations without the need of the tax-payers’ request.
Suspension of execution has the character of temporary expedient, so
it is only valid in the courts of first instance. If a decision against the tax
payer is given, the operation of collection will not be suspended in case of
objection before the administrative court. In order for the decision to be
suspended, the existence of specific conditions, the request and decision of
the claimant shall exist.
The reason of the impossibility of the suspension of the execution
just after the bringing of the action before administrative courts is due to
the fact that the administration’s operations have public interest purpose;
and if the operations could be subject to a suspension of execution upon
bringing of an action, this would cause interruption of the attainment of the
public interest purpose. Suspension of execution in administrative courts,
differently from tax courts, will be possible in the case of existence of
specific conditions and upon request.
Request of a set of conditions for suspension of execution in tax
courts.
The first condition is, naturally, to have brought a tax action. It is
impossible to ask for suspension of execution before having brought a tax
action.
Excluding the bringing of an action, the most important condition is
the possibility of “occurrence of damages which are difficult or impossible
to remedy and the express contradiction of the administrative act to the
law”.
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Article of January 2010