Despre curatelă și curatori ai persoanei juridice în relația cu instanța de judecată și organele fiscale
On curatorship and curators of the legal person in relation to the court and the tax authorities

Summary/Abstract: Although the institution of tax cleaning is not a new legal institution, it is certainly an institution that has experienced a reduced doctrinal approach, which has led to difficulties in its application. The article is an analysis of mandatory tax cleaning and optional tax cleaning, but also of special cleaning that has generated different approaches in practice both from the perspective of its incidence in the case of conflict of interest, but also from the issue of pre-pronunciation.

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