Este posibilă executarea silită fiscală în cursul procedurii insolvenței a unui debitor aflat sub incidența Legii nr. 85/2006 privind procedura insolvenței?
Is it Possible to Pursue the Tax Enforcement Against a Debtor who is Under the Protection of Law no. 85/2006 on Insolvency Procedures?

Summary/Abstract: In this article, the author refers to the odd case of the revival of tax enforcement, in insolvency procedures opened under Law no. 85/2006. By analysing the relevant constitutional provisions, as well as those of Law. no. 85/2006, Law no. 85/2014 and Government Emergency Ordinance no. 88/2018, the author concludes such tax executions are illegal. Recent case-law available at national level seems to support this conclusion and is expected to develop rapidly.

• Details
• Contents