Pursuing legal professions may bring some risks, including the risk of prejudicing the others and thus triggering civil liability. Malpractice insurance in the legal field has been rapidly developed in recent years and has the role of covering the damage caused during or in connection with the legal acts or facts regarding the juridical professions, committed by authorized and active specialist in these professions.

In a natural order of things, specialized legislators should not generate conflicts of special rules. But sometimes conflicts occur. In the following we will try to x-ray such a conflict arisen between a special provision of the Fiscal Procedure Code and of the law on insolvency proceedings.