Updated: 24 February 2020
The National Assembly adopted the State of Emergency Measures and Actions Act on 23rd of March 2020. The State Gazette promulgated the new Act on the following day.
The law introduces special rules for enforcement of tax obligations during a state of emergency.
Within the state of the emergency term:
❌ 10 years term for a so-called absolute prescription of public liabilities shall not apply;
❌ The running of prescription is suspended in the cases of procedure for the determination of the public liability, suspension or appeal of the enforcement of the act for determination of the liability, given a permit for rescheduling or adjournment of the payment, the imposition of security measures and instituted criminal proceedings for the determination of the tax obligations is suspended;
❌ The 6 months term for the delivery of the property by the public bailiff to the trustee under the insolvency in cases of enforcement within insolvency is suspended;
❌ No new enforcement proceedings for the collection of public obligations shall be initiated.
⚠️⚠️⚠️Cases where it is necessary to protect the particularly important state or public interests, or the execution of the act may be frustrated or severely impeded or if the enforcement delay may lead to considerable damages or damages difficult to be repaired are exceptions to the above.
❌ The enforcement actions on on-going enforcement proceedings are suspended. The actions taken so far remain valid.
After the suspension, the public bailiff shall not undertake new enforcement actions. The public bailiff may only undertake:
- Actions on securing of the liability;
- Distribution of the amounts received under the enforcement case.
❎ The enforcement proceedings shall be resumed after the expiry of the period for which the state of emergency has been declared.
⚠️⚠️⚠️ Before the end of the state of emergency, enforcement proceedings may be resumed for enforcement on:
- Receivables and cash from banks;
- Receivables from third parties;
- Values embedded in vaults, including on contents in safes.
After the undertaking of the above measures, the enforcement proceedings shall be suspended.
❌ The term of 7 days for entry into possession is suspended.