The study presents in the following a systemic analysis of the tax provisions in the case presented in terms of taking over tax obligations according to art. 23 of the Fiscal Procedure Code. The normative act regulates the procedures on the one hand but also the rights and obligations of the parties in legal relations, the state and taxpayers. The role and obligation of the state to take all due care to achieve and fulfill the legal obli...

In order to issue a preliminary decision to the High Court of Cassation and Justice, it was referred under the provisions of art. 519 of the Civil Procedure Code, regarding the following legal issues: „The provisions of art. 138 para. (1) and art. 139 of Law no. 85/2006 on the insolvency procedure, with subsequent amendments and additions, related to the provisions of art. 25, art. 26, art. 220 para. (10) and Article 215 of Law No. 207/2015 on ...

This commentary seeks to highlight a number of issues related to the impossibility of requesting the de jure abolition of an attachment and the restitution of the retained amounts through a future action, provided that there is a final (in this case irrevocable) decision to validate the attachment, not abolished by the specific means of appeal, a decision that constituted the enforceable title of the third party who executed the amount subject...