Rezolvarea unei probleme sau doar mascarea ei. Considerații despre procedura de cesionare a creanțelor bugetare din cadrul procedurilor de insolvență – OPANAF nr. 942/2019
Solving a problem or just hiding it. Comments regarding the assignment procedure of budgetary claims, adopted by OPANAF 942/2019

Summary/Abstract: The current deadlock situation, owed to the large number of insolvency proceedings where budgetary claims are awaiting extinction due to the lack of debtors’ assets generated a solution sui‑generis, given the multiple law branches involved – tax, competition/state aid and insolvency. In the following paragraphs, we have tried to describe some of the limits of such a solution, stemming from the practical experience of similar situations.

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