Abstract
Rules on budget execution are in connection with the fulfilment of obligations by the debtor voluntarily, with specific regards to the duties by incumbent payment. Enforcement in tax relations is, as in common law, the exceptional way (ultima ratio), asset recovery, and is used only in case of voluntary non-payment of tax purposes. If the debtor fails to pay within the period prescribed by law, the creditor (the state through its authorized organs) may use the means that the law provides for them to assert that forced economic right it has on the debtor. The paper focuses on the fiscal rules aim to establish and to ensure the resources for public spending. This aim dominates reasoning of the judge invested with a request for summons enforcement proceedings against tax and translates into low rate of acceptance of these requests, which confirms the differential treatment enjoyed by the taxpayer.
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