Scurte comentarii cu privire la răspunderea solidară reglementată de dreptul procesual fiscal şi răspunderea specială pentru apariţia stării de insolvenţă reglementată de norma specială în materie
Short Comments with regard to the Joint Liability Regulated by the Fiscal Procedural Code and to the Special Liability Triggered by the Occurrence of Insolvency as Regulated by the Special Legislation

Summary/Abstract: The article does not reflect an exhaustive analysis of the joint liability regulated by the fiscal procedural norm opposed to the liability triggered by the occurrence of the state of insolvency as regulated by the special legislation, the Insolvency Law. Its aim is to provoke a debate with regard to the overlapping of the two procedures, since, quite often, the courts fail to analyse each of the above institutions' specific effects when confronted with their presence at the same time. This is why their scope has to be attentively assessed in order to decide if and under what conditions the current normative system allows that the same account receivable (fiscal account receivable) be recovered by way of both such procedures. Specifically, the analysis we aim to provoke is to what extent the two procedures are alternative for the tax authority.

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