The amendments to the Insolvency Law brought by GEO 88/2018 destabilized this field and affected the very reason of the insolvency procedure transforming it from a purely collective procedure, into a procedure that allows the individual recovery of the receivables of the tax creditors through individual enforcements.The wave of enforcements initiated under this ordinance has entailed a series of practical problems and questions l...

In the present study we did not intend to carry out an exhaustive analysis of the object of the request to suspend the execution of a tax administrative document, respectively of the document issued by the fiscal body that can be the subject of such a claim.Our aim is to study judgments handed out under the New Fiscal Procedure Code where the courts were confronted with this legal issue and have analyzed if a document issued by t...