Practică judiciară neunitară. Admisibilitatea şi competenţa de soluționare a cererilor de anulare a unor acte de executare silită fiscală emise împotriva debitorului aflat în insolvenţă
Non-unitary judicial practice. The admissibility and power to deal with applications for annulment of tax enforcement actions against the debtor in insolvency

Summary/Abstract: Following the amendment of the provisions of Article 143 (1) of Law No 337/1981 85/2014 by way of O.G. no. 88/2018, after the enforcement of tax claims against debtors in insolvency proceedings began, applications for enforcement actions were lodged before the courts. In addition to requests for suspension of enforcement, requests for annulment of enforcement acts have also been made, mainly under the ordinary law procedure and in some cases also by the special procedure of the order of the President. Both the question of jurisdiction and admissibility has been raised in connection with these requests, with the two issues being closely linked.

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