Despre subrogarea legală în drepturile creditorului bugetar din procedura insolvenţei
The Legal Subrogation in the Rights of the Budgetary Creditor during the Insolvency Procedure

Summary/Abstract: According to the insolvency legislation, a budgetary claim is superior in rank, in several respects (the weight of the vote in the creditors' assembly, the order of payment in bankruptcy etc.), against an unsecured claim. For this reason, the holder of an unsecured claim may be interested in taking over the budgetary claim, so that he benefits from the rights conferred by the law. The assumed takeover variant is by legal subrogation, and the question the study attempts to answer is which are the limits of subrogation in the rights of the creditor? There are at least four such rights and they can be differentiated through the public order character, which prevails or not. On this matter, the practice has not spoken yet, the only identified case law being influenced by the perception that the tax law imposes legal inequality and, therefore, the solvens will not be able to benefit from all the rights attached to the paid budgetary claim.

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