Scutirea practicienilor în insolvenţă (administrator/lichidator judiciar) de la plata taxelor sau tarifelor pentru serviciile de cadastru şi publicitate imobiliară către Agenţia Naţională de Cadastru şi Publicitate Imobiliară

Andreea-Maria MAXIM

practician în insolvenţă

Filiala U.N.P.I.R. Cluj, CITR Filiala Cluj S.P.R.L.

ABSTRACT

The National Agency for Cadastre and Land Registration (ANCPI), through its territorial offices and agencies, has the legal obligation to offer its services free of charge to insolvent companies, according to the specific legal regulations in force which are indicated in this study. The main arguments are based on the speciality rules, the chronologic principle of adopting legal acts, as well as the principle of hierarchy and legal force of judicial acts. Demanding that insolvent companies pay taxes to ANCPI brings direct prejudice to the patrimony of the debtor and, implicitly, to its creditors.

Keywords: insolvency, tax, services, ANCPI, cadastre and land...