ROMANIAN GOVERNMENT EMERGENCY ORDINANCE 88/2018 – A SYSTEMATIC AFFECTATION OF THE INSOLVENCY PROCEDURE BY PRIORITIZING BUDGET RECEIVABLES
ROMANIAN GOVERNMENT EMERGENCY ORDINANCE 88/2018 – A SYSTEMATIC AFFECTATION OF THE INSOLVENCY PROCEDURE BY PRIORITIZING BUDGET RECEIVABLES
Author(s): Ionel Didea, Diana-Maria IlieSubject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: insolvency; economy; a new EU Directive; budgetary claims; tax regime, incompatibilities;
Summary/Abstract: Through this study we aim to analyse the framework for the recovery of tax receivables through the insolvency procedure filter and to identify solutions and mechanisms for rebalancing the legal construction regarding the insolvency matter that are currently facing regulations "contra legem", following the establishment by GEO no. 88/2018 of a preferential procedure for the recovery of the budgetary receivables, the interference of the tax regime in the insolvency procedure being one incompatible with the Union and international perspectives and benchmarks.
Journal: Analele Universității Titu Maiorescu
- Issue Year: XVIII/2019
- Issue No: XVIII
- Page Range: 17-33
- Page Count: 16
- Language: English