Comentarii privind aplicarea O.G. nr. 6/2019 privind instituirea unor facilități fiscale
Comment on the application of government ordinance no. 6/2019 instating fiscal incentives
Author(s): Cristian RăvăşilăSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Government Ordinance no. 6/2019; restructuring fraes; cautious private creditor test; conflict of interests; liquidation value;
Summary/Abstract: Perhaps insufficiently known and applied in business, Government Ordinance no. 6/2019 can be described as a legislative frame for restructuring, outside the confines of judicial procedures, targeting past-due fiscal obligations. For a coherent and predictable application, this important normative act requires clarifications on the functionality of key elements, as well as answers to questions that came up during the evolution of restructuring projects.
Journal: Revista de Insolvenţă Phoenix
- Issue Year: 71/2020
- Issue No: 1
- Page Range: 28-32
- Page Count: 5
- Language: Romanian