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Debt and execution. An inquiry into the extent of the tax claim

donderdag, 18 maart, 2010 - 15:00
Campus: Brussels Humanities, Sciences & Engineering campus
Faculteit: Law and Criminology
Mark Delanote
doctoraatsverdediging

The research will focus on the particular position of the tax claim in the field of recovery. More and more attention is paid to this topic during the last years. This emerges not only from the continuing interference of the legislator in this matter but also from the jurisprudential developments which in turn procured the before- mentioned interference. This has lead to a privileged position of the tax administration that doesn't find its one's like in private law. The research aims to outline and to analyse the specific recovery instruments linked to the tax claim. In order to perform the research on a directed and accurate way, a double strategy will be followed. Firstly, an in-depth analysis will be done of the general aspects of the tax claim and its re - covery. Secondly, it will be inquired how the specific methods of recovery must be understood within the fore-mentioned general frame. This analysis must allow to understand the personal, territorial and chronological boundaries of the tax claim and its recovery.