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. proc. fisc.
Legislative Instability – Conflict Between the Provisions of art. 173 par. (1) of Law no. 85/2014 Regarding Insolvency Procedures and those of art. 220 par. (10) Tax Procedure Code

Summary/Abstract: The present article brings to attention the practical issues regarding the enforcement procedures derived from and in connection with both the insolvency procedures and the fiscal procedures in the context that such procedures are regulated in a conflictual manner.

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