CREANŢA FISCALĂ ÎN PROCEDURA INSOLVENŢEI
FISCAL DEBT DURING INSOLVENCY PROCEEDINGS
Author(s): Marcela ComşaSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: fiscal debt; budget debt; tax creditor; insolvency procedure; reorganization plan; bankruptcy; tax inspection report; debt declaration; debtor;
Summary/Abstract: Law no. 85/2014 has provided a number of advantages to public creditors and, in particular, to fiscal authorities, since its enactment. Such advantages include informing on filing the application for insolvency proceedings, the 60-day term for completion the tax inspection report and for filing the claim supplement, the private creditor test, a distinct debt category when voting the reorganization plan, priority in the order of satisfying the claim. By GEO no. 88/2018, these provisions favorable to fiscal authorities have sometimes been complemented with unfavorable consequences for the purpose of the collective insolvency procedure.
Journal: Revista de Insolvenţă Phoenix
- Issue Year: 66/2018
- Issue No: 4
- Page Range: 19-28
- Page Count: 10
- Language: Romanian
