Caracteristici fiscale privind entitatile aflate in lichidare
FISCAL CHARACTERISTICS REGARDING ENTITIES FOUND IN LIQUIDATION

Summary/Abstract: On a hand, evolution at the same time, of fiscal legislation, mainly marked by the apparition and modification of Fiscal Code and the other hand of legislation and insolvability, makes difficult the interconnection of both legislative texts. On the other hand, even voluntary liquidation of trade companies has not fiscal viewpoint an easy identification regime owing to multiples modifications of pertinent legal texts. The main problem which probationers confront in interpretation and application of fiscal texts are found among following: taxing the difference between returns (incomes) and payments (charges) of liquidation period, described as profit; commissions constitution over own customers of debtor found in payment incapacity, customers with low chances to be cashed; VAT regime adherent to debts hold by debtor found in procedure over its own customers with difficult situations; characterization as income of debtor’s debt confronted by creditors who didn’t declare the debts, don’t obtain their noting at credit mass or are made debt deliveries as part of reorganization plan; regime of some charges which made no sense at all to be counted in bankruptcy like liquidation; regime of owed accessories (interests, increases etc) for budgetary debts born after opening procedure. The fiscal aspects of voluntary liquidation and judicial are common only for certain elements which compete at established taxes and applied taxes.

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