Conduita organului fiscal în cazul deschiderii procedurii insolvenţei*

* Articolul are la bază prelegerea cu acelaşi titlu susţinută de autoare la Conferinţa "Dreptul Afacerilor în Dinamica Inovării" (DADI), Ediţia a III-a, "Dinamica răspunderii în Dreptul Afacerilor - Controverse. Soluţii. Tendinţe", Iaşi, 16-17 mai 2025.

Jud. Oana PIPERNEA

Curtea de Apel Iaşi, Secţia de contencios administrativ şi fiscal

ABSTRACT

The recognition of the priority of the rules of the Tax Code regarding the budgetary receivables established by judicial decisions rendered in criminal matters arising from the commission of criminal offences, that is: the amounts of compensation for material damage, fines, judicial expenses and confiscated amounts, does not mean that their forced execution can be done anyway.

We are talking about the imperative nature of the insolvency law 163 paragraph 3, which enshrines the unique and intangible character of the insolvency account. Here neither the supreme court nor the...