Probleme recurente în procedura insolvenței – provocările executării silite fiscale
Recurring issues in the insolvency procedure – the challenges of fiscal foreclosure

Summary/Abstract: The issues generated by the clash between the fiscal procedure and the insolvency procedure are very complex and important – similar in some ways with the clashes between civilizations, they have a significant impact on the insolvency procedure and they are difficult to solve. They never cease to surprise us and demand focus in finding the most adequate solutions, regardless of our position: judge, insolvency practitioner, lawyer or doctrinarian. Meaningful solutions have come from decisions issued by the High Court of Cassation and Justice and the Constitutional Court; unfortunately, there is a certain type of inconsistency in the jurisprudence of the Romanian Constitutional Court, sometimes in disagreement with the mandatory jurisprudence of the High Court of Cassation and Justice. Herein we will approach issues noted during a recent case related to the interpretation and application of art. 2661, art. 2663 and art. 352 para. (4) of Law no. 207/2015, a request rejected as inadmissible through Decision no. 56/03.10.2022 of the High Court of Cassation and Justice.

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