Practică judiciară neunitară. Admisibilitatea cererilor de suspendare a executării silite pe cale de ordonanţă preşedinţială în cazul debitorilor aflaţi în insolvenţă
Non-unitary judicial practice. Admisibility of applications for suspension of enforcement by way of injuction in the case of insolvency debtors

Summary/Abstract: The underlying situation is the commencement of enforcement by the tax creditor in accordance with the provisions of the Code of tax procedure for a current tax claim, i.e. born in the course of insolvency proceedings, pursuant to Article 143(1) of Law 85/2014. It is therefore a levy of execution governed by the rules of the Code of tax procedure, common law, as long as Law No 85/2014 does not provide for a special procedure for the enforcement of these debts. The investment of the syndic judge in such requests raises the question of whether or not it is time to act and how long the effects may be maintained.

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