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ICCJ_143057 AI generated

Scope of tax debt lapsing in insolvency regarding subsequent fiscal enforcement powers under Law No. 85/2006

Case Number ICCJ_143057
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice dismissed as inadmissible the referral for a preliminary decision to resolve a question of law filed by the Cluj Court of Appeal, leaving the lower court to determine the issue without a binding supreme court interpretation. The dispute, arising from tax and administrative proceedings related to insolvency, concerned whether the failure of a tax authority to file a claim declaration during insolvency proceedings results in the loss of the right to use specific fiscal enforcement mechanisms, such as issuing a tax assessment decision for debts incurred prior to the opening of the insolvency. The core legal question referred for resolution involved the interpretation of Article 76 of Law No. 85/2006 on insolvency proceedings and its interaction with the Fiscal Code and Fiscal Procedure Code regarding the consequences of a creditor's lapse in the right to realize its claim.

Legislator headnote

AI generated

art. 76 din Legea nr. 85/2006, art. 521 alin. (3) din Codul de procedură civilă; Scope of tax debt lapsing in insolvency regarding subsequent fiscal enforcement powers under Law No. 85/2006: The dispute, arising from tax and administrative proceedings related to insolvency, concerned whether the failure of a tax authority to file a claim declaration during insolvency proceedings results in the loss of the right to use specific fiscal enforcement mechanisms, such as issuing a tax assessment decision for debts incurred prior to the opening of the insolvency. The core legal question referred for resolution involved the interpretation of Article 76 of Law No. 85/2006 on insolvency proceedings and its interaction with the Fiscal Code and Fiscal Procedure Code regarding the consequences of a creditor's lapse in the right to realize its claim.

Keywords

AI generated
fiscal law insolvency debt enforcement tax assessment proceedings tax authority preliminary ruling procedure

Cited Legislation

AI generated
art. 76 din Legea nr. 85/2006
„Prevederile art. 76 din Legea nr.
art. 521 alin. (3) din Codul de procedură civilă
Establishes the binding nature of the decision for the referring court.
AI generated
ICCJ_141590
Enforcement of late-filed tax debts in VAT refund proceedings following non-enforcement in insolvency
Decizia nr. 38/2018
Fiscal claim recovery barred by insolvency procedure after failure to file debt declaration
ICCJ_148828
State tax debt recovery barred by insolvency law's suspension of common-law delictual actions against the debtor
ICCJ_232835
Statute of limitations for tax enforcement against insolvent administrator: request for preliminary ruling declared inadmissible
Decizia nr. 1126/2003
Scope of insolvency law exclusion of interest and costs versus enforceability of statutory tax late payment surcharges

Key legal questions extracted by Legislator

AI generated
art. 521 alin. (3) din Codul de procedură civilă

Establishes the binding nature of the decision for the referring court.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 38 Dosar nr. 437/1/2018

Şedinţa din 4 iunie 2018

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Curtea de Apel Cluj – Secţia a III-a contencios administrativ şi fiscal, în dosarul nr. 202/84/2017, în vederea pronunțării unei hotărâri prealabile pentru dezlegarea următoarei chestiuni de drept:

„Prevederile art. 76 din Legea nr. 85/2006 privind procedura insolvenţei, cu modificările şi completările ulterioare, se pot interpreta în sensul că, în măsura în care o creanţă fiscală nu a fost valorificată în procedura insolvenţei din cauza omisiunii organului fiscal în a depune o declaraţie de creanţă, printre efectele decăderii acestui creditor din dreptul de a-şi realiza creanţa se regăsesc şi acelea că nu va mai putea uza de mijloacele specifice de stabilire, impunere şi recuperare reglementate de Codul fiscal şi Codul de procedură fiscală, respectiv nu va mai putea emite o decizie de impunere care să cuprindă creanţa împotriva debitorului său, anterioară deschiderii procedurii ?”

Obligatorie, potrivit dispoziţiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunţată în şedinţa publică din data de 4 iunie 2018.