As You Were or How the Tax Authority Lost Its Silver Fangs Cover Image
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„Stânga-mprejur” sau cum a rămas ANAF fără colții de argint în procedura insolvenței
As You Were or How the Tax Authority Lost Its Silver Fangs

Author(s): Alexandru Stănoiu
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Solomon
Keywords: Tax Authority; Emergency Ordinance no. 88;

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: 309-311
  • Page Count: 3
  • Language: Romanian