Some considerations on the special scheme for small enterprises in the field of VAT Cover Image
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Câteva considerații privind regimul special pentru întreprinderile mici în materia TVA
Some considerations on the special scheme for small enterprises in the field of VAT

Author(s): Marilena Ene
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Solomon
Keywords: VAT; Ordinance no. 88; Insolvency Law;

Summary/Abstract: Back in 2018, by Emergency Ordinance no. 88, the Government amended the Insolvency Law by conferring to the Tax Authority a privileged position, enabling it to commence forced execution separately, a move which disadvantaged the private creditors and made the State a super-creditor in the proceedings. Two years later, the Parliament approved the Ordinance with massive changes, which returned things to square one and re-established the preeminence of the equality principle among creditors. This article represents a short analysis of such amendments.

  • Issue Year: 2020
  • Issue No: 4
  • Page Range: 301-308
  • Page Count: 3
  • Language: Romanian