In this article we are going to analyze the premises that were the basis of the referral to the High Court of Cassation and Justice in the procedure regulated by art. 519 et seq. C. pr. civ., regarding the issue of the applicable legal regime, in particular of the prescription for the execution of a budgetary claim established by a court decision pronounced in the joint liability procedure provided for by law no. 85/2014 on insolvency preventi...

The article presents an analysis of the institution of the rise of the tax claim, a legal institution to which, under the Old Tax Procedure Code (Vechiul C. pr. fisc.), another legal entity of fiscal law is transferred: the prescription of the right of the fiscal body to establish tax receivables.Although we are talking about norms that have been the subject of The Old Fiscal Procedure Code (Vechiul C. pr. fisc.), their shadow is still ...