Creanţe incerte, creanţe sub condiţie sau afectate de termen în procedura insolvenţei; înscrierea creanţei fiscale
Uncertain claims, claims under condition or affected by the terms of insolvency; registering the fiscal claim

Summary/Abstract: The legislative amendment brought by Law No 113/2020, i.e. the addition of paragraph 81 to article 102 of Law No 85/2014, was intended to clarify the framework of disputed tax claims which shall be henceforth deemed to be claims to be registered temporarily. However, the new law does not clearly regulate the regime of fiscal disputed claims which were also stayed by the administrative court vested with such a request based on article 14 and article 15 of Law No 554/2004. These claims must be declared uncertain claims in respect of which the contentious court conducted a verification, be it only preliminary, of the substance of the matter and decided to stay them. Since these fiscal claims are disputed claims, their registration in the table of claims within the insolvency proceedings shall be made temporarily – they are temporary claims the effects of which are stayed, that is, they don’t bring along any right to participate in distributions.

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