Suportarea creanţelor fiscale împotriva întreprinderii individuale cu bunurile proprii ale persoanei fizice care a constituit întreprinderea

Coverage of tax claims against the sole trader with the own assets of the natural person who established the business

Abstract

In the design of the new Civil Code, the set up of dedicated assets or the division of the estate shows the natural person’s intent to limit the coverage of the assets over the entity (Sole Trader) to the assets dedicated to its activity. On the contrary, in the case of failure to set up dedicated assets, the natural person agrees that his/her entire estate should be dedicated to the activity carried out within the established entity, so that his/her debts shall be covered from the estate of the natural person.

As regards the sole trader, it results that, in the case of failure to set up the dedicated assets, the estate of the natural person shall cover all claims arising against the sole trader, and art. 2324 of the Civil...