Documentation relating to the Attachments issued by the AEAT in Romania

The document, in its own words

Resolution of attachment for real estate, closed today the 4th of August, 2016 […] in the locality of Medgidia.
— Record of the Romanian enforcement, with displacement order 23133/01.08.2016 and prior notification no. 185630 of 25/04/2016

The assessment that sustains it

• Amount to be declared fixed by the AEAT: 611,175 euros; net income: 299,037.27; tax demanded: 119,463.60 euros of personal income tax.
• The calculation does not compute the investment or the construction costs of the works that generated that income — costs that the Villajoyosa expert report quantifies (A.49) and whose invoicing is on record (A.66).
• The file was processed inaudita parte: the procedure's notifications did not reach the interested party, while the Provincial Treasury delivered its own at the Bilbao address on the same dates (A.7) and the tax returns were on record as filed with the complete address (A.65).

The European instrument and its precondition

The enforcement was channelled through Directive 2010/24/EU on mutual assistance for the recovery of claims — the mechanism by which one Member State enforces the claims of another. The system presupposes a title valid at origin: the directive transfers the enforcement, it does not cure the assessment. A title born of a time-barred tax year (A.40), calculated without the costs and processed without a hearing, travels with its defects to wherever it is enforced.

The chain, in dates

→ 2010-2012 — notifications to four addresses (DOC-0198 to DOC-0219) → 2012 — provisional assessment: €129,884.09 (DOC-0215) → 6-6-2014 — the complainants' application for attachments (A.40) → 4-8-2016 — these records: 21 properties in Romania → 30-8-2016 — the first reaction of the expropriated party, three weeks later (A.42)

How to verify it

Read in the record the date and the object; in the assessment, the three figures. Then look in the file for the construction-costs item against the expert report (A.49). The missing subtraction — income minus costs — is the annex.

Contrast with the original file

The assessment that travelled to Romania appears in Alicante Original: a tax due of €119,463.60 plus €10,420.49 of interest — €129,884.09 in total (DOC-0215) —, preceded by the complete series of requirements and proposals notified to four different addresses between 2010 and 2012 (DOC-0198 to DOC-0219).