Instabilitate legislativă – conflict între prevederile art. 173 alin. (1) din Legea nr. 85/2014 privind procedurile de insolvență și cele ale art. 220 alin. (10) C. pr. fisc.
Legislative instability – conflict between Art. 173 para. (1) of Law No 85/2014 on insolvency proceedings and Art. 220 para. (10) of Tax Procedure Code

Summary/Abstract: This article aims to draw attention to the problems that have arisen in practice in the enforcement procedure arising out of and in connection with insolvency proceedings, in the context of the manifestly contradictory provisions governing this enforcement procedure in insolvency proceedings, in relation to the same enforcement procedure provided for in the Tax Procedure Code.

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