The amendment, in 2018, of the provisions of the Fiscal Procedure Code, with an impact on the regulation on insolvency, in the sense of allowing the assignment of budgetary receivables is one that could not remain unnoticed. The simple positioning of the budgetary receivable, one whose image is linked, par excellence, to the need to ensure a total and rapid satisfaction in the assets of the budgetary creditor, next to the legal figure of the a...

Under the old Romanian Civil Code the assignement of rights and obligations and the possible substitution of a contractual party were not subject to any legal provisions holding globally the possibility of any contractual position transfer. Therefore, at the time, the scholar aproach was suggesting a divisional view – the dissolution of the contractual transfer concept in different suitable civil institutions ready to offer explain as for the...