București Court of Appeal, Section VIII of administrative and fiscal disputes. Civil Decision no. 835 of the 27th of February 2012 (Case Study) Cover Image
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Curtea de Apel Bucureşti, Secţia a VIII-a contencios administrativ şi fiscal. Decizia civilă nr. 835 din 27 februarie 2012 (Studiu de Caz)
București Court of Appeal, Section VIII of administrative and fiscal disputes. Civil Decision no. 835 of the 27th of February 2012 (Case Study)

Author(s): Cristina Maria Florescu, Cristina Nicoleta Ghiţă
Subject(s): Law, Constitution, Jurisprudence
Published by: C.H. Beck Publishing House - Romania
Keywords: insolvency proceedings; financial and fiscal measures; fiscal obligations

Summary/Abstract: The case summarized brings into question, among others, the problem of knowing whether a company during the process of reorganization owes accessories before or after the opening of insolvency proceedings stipulated by Law no. 85/2006 while the conditions by which he/she sought and received reinstatement of incentives within the tax obligations, according to Law. 266/2006 for the approval O.G. no. 28/2006 regulating certain financial-fiscal measures.

  • Issue Year: 2012
  • Issue No: 05
  • Page Range: 293-298
  • Page Count: 6
  • Language: Romanian