Despre poprirea fiscală şi interferenţa acesteia cu insolvenţa
On tax seizure and its interference with insolvency

Summary/Abstract: The provisions of the Code of Fiscal Procedure, combined with those of the Code of Civil Procedure in the matter of enforced execution by seizure, can impact the provisions of Law no. 85/2014 in the context where the person in insolvency proceedings owes certain amounts/values to a creditor, who in turn is a debtor for tax debt.The jurisprudence is not generous in this area and even less clear, some of the cases revealing the possibility of the seizure of the sums owed by an insolvent debtor with the consequence of their unavailability in a first phase and the subsequent payment directly to the creditor of his creditor and another part disputing this possibility.Compared to the normative provisions in force, the answer can be nuanced, not necessarily negative, depending on the phase of the insolvency procedure and the fulfillment of the conditions of the fiscal seizure.

• Details
• Contents