FISCAL DEBT DURING INSOLVENCY PROCEEDINGS Cover Image

CREANŢA FISCALĂ ÎN PROCEDURA INSOLVENŢEI
FISCAL DEBT DURING INSOLVENCY PROCEEDINGS

Author(s): Marcela Comşa
Subject(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.

  • Issue Year: 66/2018
  • Issue No: 4
  • Page Range: 19-28
  • Page Count: 10
  • Language: Romanian