Prior issuing an order, which has to be bound to the rules of The Law on Tax Procedure Act, or in case the due date for handing in the tax calculations is narrowing down, the tax authority insures the fulfillment of the tax obligation. The tax authority does so when it assumes, on the basis of the available data on the taxable, that the fulfillment of the tax obligation will be disabled or will be severely hindered. In case the tax obligation exceeds 50.000 EUR then the tax authority should insure its fulfillment and it has to do so prior to issuing the order. One of the potential insurances the tax authority can use is the temporary resolution on insurance. With this temporary resolution on insurance the taxable can be limited or he can be declined the option to freely manage his resources: bank accounts, debts from the third parties or from the tax authority, real estates, goods he possesses, shares of a company. All these enlisted limitations interfere gravely with the estate rights of the taxable. Consequently, two questions arise: does the legal presumption for the insurance of tax obligation fulfillment by means of the temporary resolution on insurance justifies this interference and does the taxable really get the effective legal means by which he could assess the regularity and the legality of the interference. This diploma paper searches the answers to the two above mentioned questions by the means of presenting the analysis of the legal arrangement and the legal practice.