Post by account_disabled on Mar 12, 2024 5:22:40 GMT -5
Claim for the fine penalty will also be the final judgment of the conviction for the accusation (article figure, of the CP), following the general rule, since it is a criminal sanction . The prescription of the enforceable claim for the fine penalty will be interrupted by the order of the judge ordering the summons of the debtor in tax execution, by the judicial protest, by any judicial act that places the debtor in default, and by any unequivocal act, even extrajudicial, that results in recognition of the debt by the debtor (article 174, sole paragraph, of the CTN.
The statute of limitations for the claim to enforce the fine penalty will be suspended as long as the debtor is not located or no assets are found on which the seizure may fall (article 40 of the Tax Execution Law). It is true that the prescription cannot be suspended Belgium Phone Number Data indefinitely. Therefore, after a maximum period of one year has elapsed, without the debtor being located or seizable assets being found, the Criminal Execution Judge will order the records to be archived (article 40, §2, of the Tax Execution Law). At any time, once the debtor or the assets are found, the files will be unarchived to continue with the execution.
However, after the prescriptive period has elapsed, counting from the decision ordering the archiving, the Criminal Executions Judge, after hearing the Public Prosecutor's Office or the Public Treasury (depending on the specific case), will recognize the intercurrent prescription and decree it immediately. (§4). In this case, the punishment of the sentenced person in relation to the fine will be dismissed. However, according to the Federal Supreme Court, which decided that the fine should be of a criminal nature, although it is also a debt of value (article 51 of the CP), its statute of limitations is that set out in article 114 of the Penal Code, applying the causes interruptions and suspensions of the statute of limitations listed in the same legal document and not those of the Tax Execution Law and the National Tax Code.
The statute of limitations for the claim to enforce the fine penalty will be suspended as long as the debtor is not located or no assets are found on which the seizure may fall (article 40 of the Tax Execution Law). It is true that the prescription cannot be suspended Belgium Phone Number Data indefinitely. Therefore, after a maximum period of one year has elapsed, without the debtor being located or seizable assets being found, the Criminal Execution Judge will order the records to be archived (article 40, §2, of the Tax Execution Law). At any time, once the debtor or the assets are found, the files will be unarchived to continue with the execution.
However, after the prescriptive period has elapsed, counting from the decision ordering the archiving, the Criminal Executions Judge, after hearing the Public Prosecutor's Office or the Public Treasury (depending on the specific case), will recognize the intercurrent prescription and decree it immediately. (§4). In this case, the punishment of the sentenced person in relation to the fine will be dismissed. However, according to the Federal Supreme Court, which decided that the fine should be of a criminal nature, although it is also a debt of value (article 51 of the CP), its statute of limitations is that set out in article 114 of the Penal Code, applying the causes interruptions and suspensions of the statute of limitations listed in the same legal document and not those of the Tax Execution Law and the National Tax Code.