Avizul judecătorului-sindic între nelegalitate şi obligativitate
The opinion of the syndic judge between illegality and compulsion

Summary/Abstract: Tax authorities tasked to collect their tax obligations owed by taxpayers budgets managed by the Ministry of Finance through the National Tax Administration Agency under the procedures regulated by Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code, republished, with subsequent amendments, the "priority order" imposed by the mentioned regulation: enforcement; insolvency and possibly several liability; insolvency. The opening of insolvency proceedings against the debtor requires mandatory applicability of the provisions of Law no. 85/2006 on insolvency proceedings, amended and supplemented, and occurs independently of the results obtained by the tax administrative proceedings to which he is entitled to appeal. Once opened insolvency proceedings, the liability of the members of management and / or oversight of the company and any other person who caused the insolvency state of the debtor comes under art. 138 of Law no. 85/2006, to the exclusion of Art. 27 and 28 of the Tax Procedure Code. It is not possible to apply parallel and concerted legal texts referred to in the two acts, so that the obligation of the request by the tax authority of syndic judge opinion during insolvency proceedings in order to attract joint liability under art. 27 and 28 of the Tax Procedure Code is unlawful.

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