Non-unitary judicial practice. The power to settle applications for suspension of tax enforcement in the case of insolvency debtors Cover Image
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Practică judiciară neunitară. Competenţa soluționării cererilor de suspendare a executării silite fiscale în cazul debitorilor aflaţi în insolvenţă
Non-unitary judicial practice. The power to settle applications for suspension of tax enforcement in the case of insolvency debtors

Author(s): Oana Damian
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: C.H. Beck Publishing House - Romania
Keywords: non-unitary judicial practice; tax enforcement; insolvency debtors;

Summary/Abstract: The matter regarding establishing the functional material competence of a court vested with claims for injunctions for the suspension of enforcement by the creditor to the single insolvency account of the debtor was lifted after the commencement of the forced execution of tax claims against debtors in insolvency proceedings pursuant to Article 143(1) of Law 85/2014, as amended by OUG 88/2018.

  • Issue Year: XVIII/2019
  • Issue No: 10
  • Page Range: 558-562
  • Page Count: 5
  • Language: Romanian