The High Court of Cassation and Justice has received a referral for a preliminary ruling in order to resolve the following matter of law: “The provisions of art. 1473of the Tax Code may be interpreted as meaning that, although it was established by a final decision that a tax receivable cannot be claimed in the insolvency procedure governed by Law no. 85/2006 as a result of its late submission, the same receivable can be claimed by the fiscal body in the procedure for solving the VAT return application made by the debtor undergoing insolvency proceedings?“. In essence, the matter of law is the priority of application between two special rules.
Cover article: “ When insolvency law prevails over tax regulations” by Mariana Popa, Partner VF Insolvency and Alexandru Tabacu – Partner VF Tax.
Legal Changes of June 2018
Voicu & Filipescu is a full service law firm, covering all legal areas relevant to your company’s activity. This issue of our monthly newsletter provides you with a brief description of some of the recent legal amendments in:
- Capital Markets
- Constructions
- Data Protection
- Employment
- Litigation & Arbitration
- Public Procurement
Download full version English (.pdf)
Download full version Romanian (.pdf)
