Prescripţia dreptului de a cere executarea silită în cazul atragerii răspunderii membrilor organelor de conducere, în materia insolvenţei prin raportare la Codul civil

Drd. Lavinia POPESCU

Drd. Adela Sorinela SAFTA

Academia de Studii Economice din Bucureşti, Şcoala Doctorală Economie

expert superior Agenţia Naţională de Administrare Fiscală

ABSTRACT

In order to issue a preliminary decision to the High Court of Cassation and Justice, it was referred under the provisions of art. 519 of the Civil Procedure Code, regarding the following legal issues:

"The provisions of art. 138 para. (1) and art. 139 of Law no. 85/2006 on the insolvency procedure, with subsequent amendments and additions, related to the provisions of art. 25, art. 26, art. 220 para. (10) and Article 215of Law No. 207/2015 on the Code of Fiscal Procedure, with subsequent amendments and additions, must be interpreted in the sense that, in the hypothesis in which the liability for insolvency is incurred, pursuant to the insolvency...