The control Department can use insured measures any time the danger exists for the debtor to elude, hide or waste his patrimony by jeopardizing or hindering noticeably the collection in the following situations:
As a consequence of ascertaining some documents and deeds that may represent crimes or fiscal embezzlement, in which case the damage hasn’t been established by fiscal administrative documentation of taxation;
in case fiscal obligations have been established, after verifying with fiscal administrative documentation of taxation;
in case fiscal obligations are to be decided after verifying with fiscal administrative documentation of taxation;
if there are fulfilled the conditions of opening the procedure of joint liability after issuing the decision of joint liability;
if there are fulfilled the conditions of opening the procedure of joint liability before issuing the decision of joint liability;
The Executive Board can order and fulfill insurance measures any time the danger exists for the debtor to elude, hide or waste the his patrimony by jeopardizing or hindering noticeably the collection in the following situations:
before there is a legal way to apply the executive measures;
if the outstanding debt are customized and registered in the fiscal inventory and make an object of payment according to the law;
after issuing the decision of acceptance the joint liability
if there are fulfilled the conditions of opening the procedure of joint liability before issuing the decision of joint liability
No insurance measures shall be applied for the insolvent debtors or in case the tax payer does not owe traceable patrimonial assets..
Insurance measures that can be disposed:
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