DIFFERENCES IN THE ENFORCEMENT OF CLAIMS BELONGING TO PUBLIC INSTITUTIONS FINANCED ENTIRELY FROM THEIR OWN REVENUES VERSUS THOSE FINANCED ENTIRELY OR PARTIALLY FROM THE LOCAL OR STATE BUDGET

Abstract

This article aims to address the differences that exist throughout the country with regard to the power to enforce a claim belonging to a public institution but financed entirely from its own revenues. Moreover, the claim in question belongs strictly to the budget of the institution and is therefore not a claim which first goes to the state budget and then is redirected to the budget of the institution. This raises the practical question of whether the traditional bailiff is competent to enforce the claim in question on behalf of the institution, or whether there is an obligation to have recourse to tax executors, taking into account, in particular, the purpose of the claim, its course and the fact that it is not a tax claim in the true sense of the word.

Keywords

• tax claim
• enforcement
• public institution
• bailiff
• own revenue