Conduita organului fiscal în cazul deschiderii procedurii insolvenţei
The Conduct of the Tax Authority in the Event of Opening Insolvency Proceedings

Summary/Abstract: The recognition of the priority of the rules of the Tax Code regarding the budgetary receivables established by judicial decisions rendered in criminal matters arising from the commission of criminal offences, that is: the amounts of compensation for material damage, fines, judicial expenses and confiscated amounts, does not mean that their forced execution can be done anyway. We are talking about the imperative nature of the insolvency law 163 paragraph 3, which enshrines the unique and intangible character of the insolvency account. Here neither the supreme court nor the Constitutional Court have shown that the freezing of this account is cancelled by any provision of C. proc. fisc. or other normative act. The provisions of art. 2663 of the Law 207/2015 on C. proc. fisc., as introduced by art. I item 102 of O.G. 30/2017 are constitutional, but in concrete important is their applicability in relation to the special provisions of Article 163 paragraph 3 of the insolvency law, because in the end these provisions have a special character and establish an absolute prohibition of freezing. This single insolvency account is an essential concept for the insolvency proceedings, which makes the collective, unitary and competitive nature of the proceedings effective, and the derogation regulated in Article 2663 C. proc. fisc. does not cover art. 163 para. 3 of Law 85/2014, so that even within the fiscal execution initiated under prev. art. 2663 C. proc. fisc. this single account cannot be freezed, since the the provisions governing it are very clear. An individual enforcement is possible, but not on the single account, only on other assets of the debtor or over other accounts of the debtor.

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