Presumption of liability for failure to surrender accounting documents in insolvency proceedings

The High Court of Cassation and Justice admitted the appeal in the interest of the law filed by the leadership board of the Court of Appeal of Iași, establishing a binding national jurisprudential principle regarding corporate insolvency proceedings. The dispute concerned the procedural mechanism for holding a debtor liable for the failure to surrender accounting documents to the appointed insolvency practitioner, specifically challenging the uniform interpretation of evidentiary standards in such cases. The Court ruled that under Article 169(1)(d), second sentence, of Law No. 85/2014, the failure of the defendant to hand over accounting documents following a prior notification gives rise to a relative presumption (*presumpție relativă*) that all conditions for attracting patrimonial liability for this specific offense are met, thereby shifting the evidentiary burden and facilitating the imposition of liability without the creditor needing to prove each element individually.