The recognition of the priority of the rules of the Tax Code regarding the budgetary receivables established by judicial decisions rendered in criminal matters arising from the commission of criminal offences, that is: the amounts of compensation for material damage, fines, judicial expenses and confiscated amounts, does not mean that their forced execution can be done anyway. We are talking about the imperative nature of the insolvency...

In the case that a fidejussor of the insolvent debtor files an application for registration of the receivable in the creditor table, he can only be registered with the paid part of the debtor’s claim. The fi dejussor who does not pay anything of the receivable for which he guaranteed cannot be registered in the table of receivables even with a conditional claim, and even less just simply, otherwise the result will be an artificial increase of ...