Testul creditorului privat
The private creditor test
Author(s): Raluca SpătaruSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: private creditor test; insolvency; fiscal law; state aid;
Summary/Abstract: This article sets out relevant aspects of the private creditor test, as developed in the case law of the Court of Justice of the European Union, as well as various cases in which it was implemented in national law, with examples of this principle applied in Romanian judicial practice.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 02
- Page Range: 10-20
- Page Count: 11
- Language: Romanian
- Content File-PDF