Practică judiciară neunitară. Situația creanțelor fiscale rezultate din activități independente în cazul încetării și radierii formei de exercitare a acestora
Non-unitary judicial practice. Situation of tax receivables resulting from independent activities in case of cessation and cancellation of their form of exercise

Summary/Abstract: In the judicial practice it was found that there is no unitary point of view regarding the interpretation of the provisions of art. 266 para. (41) of Law no. 207/2015, respectively if by canceling the tax obligations owed by debtors, natural persons who carry out economic activities independently or free professions, as well as associations and other entities without legal personality, deleted from the registers in which they were registered, it is understood the cancellation of said tax liabilities or only their deletion from the tax register of the taxpayers in question, without legal personality, but not their cancellation, with the consequence of their transmission to the natural persons holding the forms of independent exercise of the activities from which the tax claims resulted.

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