„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

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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