GENERAL CONSIDERATIONS CONCERNING BUDGETARY DEBTS
GENERAL CONSIDERATIONS CONCERNING BUDGETARY DEBTS
Author(s): Mihaela Cristina PaulSubject(s): Politics / Political Sciences, History, Philosophy, Social Sciences, Law, Constitution, Jurisprudence, Essay|Book Review |Scientific Life
Published by: Editura Universitatii Petrol-Gaze din Ploiesti
Keywords: insolvency; budgetary debts; fiscal debts; creditor; debtor
Summary/Abstract: Theory and judicial practice represent unlimited source for the different situations that may arise in the course of the insolvency procedure.Problems have occurred in court practice in connection with the competition between several guaranteed creditors, which have entered mortgage on the same immovable property, as a general rule one of whom shall be also the budgetary creditor.It is clear that only if the budgetary creditor shall be entitled to one of the securities referred to in the Tax Procedures Code then we will be able to cover the existence of a budgetary receivable guaranteed in insolvency proceedings.
Journal: Jurnalul de Drept si Stiinte Administrative
- Issue Year: 2/2014
- Issue No: 2
- Page Range: 24-31
- Page Count: 8
- Language: English