Probleme ale valorificării ipotecilor pe bunuri mobile (stocuri și creanţe) în procedura insolvenţei
Numărul 6 Anul 2023
During the insolvency proceedings, some security interests display features that are not specific to their usual functioning under the law of obligations. The foremost cause of this deviation is that the insolvency proceedings are not enforcement proceedings, ipso facto. Whenever the continuation of the debtor’s business as usual is deemed to be valuable, especially before or during the reorganization proceedings, many of the security ...
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Două noţiuni conflictuale: status quo-ul și dinamica activelor în insolvenţă
Numărul 6 Anul 2022
After the opening of the insolvency proceedings, the assets in the debtor’s estate provide a static image of what can be understood as the „active side”. However, the legal rules applicable to these assets in insolvency must retrieve from the substantive law rules those which are compatible with the dynamics under which the insolvency proceedings are conducted. The book records which reflect such assets may raise questions as to whether they ...
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Instituţia suspendării inspecţiei fiscale – corelaţia dintre dreptul fiscal și dreptul comun
Numărul 6 Anul 2021
Irrespective of the legal relation it is applied to, the suspension should not have ratio legis, permanent consequences. In other words, the suspension as a procedural instrument, should preserve the substance of the legal relation and delay the review or evolution thereof. In terms of tax inspection, article 127 of the Code of Tax Proceedings is no exception either, since it is a legal instrument necessary, yet proportionally applicab...
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Scindarea acţiunilor în realizarea unor creanţe între instanţa de drept comun și judecătorul-sindic și alte probleme de compatibilitate
Numărul 6 Anul 2020
A debtor’s entering the insolvency proceedings has consequences in respect of the remedies available to it in order to recover its claims, pending before the substantive law courts or before the courts of arbitration. According to article 75 of Law No 85/2014, the litigation becomes concursual and its “transfer” to the syndic judge’s competence for settlement, depending on the trial stage is not optional, but mandatory, otherwise it incurs th...
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Provocările profesionale aduse de Directiva privind restructurarea și insolvența
Numărul 6 Anul 2019
The Directive regarding the restructuring and insolvency is intended to set out some business recovery proceedings based on an out-of-court reorganization plan. The business recovery plan represents the core element around which the architecture of any restructuring shall be shaped. The manner in which such a plan is intended to operate at the time the claims satisfaction percentage and modality are submitted to examination, translates in fact...
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Principalele elemente de noutate aduse prin Legea nr. 85/2014 privind procedurile de prevenire a insolvenţei şi de insolvenţă
Numărul 7 Anul 2014
The new regulations on insolvency, as part of a project coordinated under the aegis of the World Bank and the International Monetary Fund, comes against the background of the amplification of the insolvency phenomenon, at both national and EU level. The tendencies recorded at European level involve a new approach, to save the business and to give a second chance to honest entrepreneurs, thus starting from the fact that insolvencies are “a fact ...
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