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

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.

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