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ICCJ_205366 AI generated

Statute of limitations for enforcing management liability in insolvency involving tax claims

Case Number ICCJ_205366
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The High Court of Cassation and Justice, through the Panel for Resolving Questions of Law, admitted the referral from the Mureș Tribunal and issued a binding preliminary decision establishing that the statute of limitations for the enforcement of liability against members of management bodies of an insolvent debtor is three years. The dispute concerned a conflict regarding the applicable limitation period for enforcing personal liability imposed under insolvency law when the insolvent debtor's passive includes tax claims, specifically whether the three-year period under the Civil Procedure Code or the special provisions of the Fiscal Procedure Code applied. The court ruled that the general three-year term provided by the Civil Procedure Code governs such enforcement actions, interpreting Articles 138 and 139 of the Insolvency Law in relation to Articles 215 and 220(10) of the Fiscal Procedure Code, thereby clarifying that the fiscal limitations do not extend to the enforcement of management liability in this context.

Legislator headnote

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art. 139 din Legea nr. 85/2006, art. 215 din Legea nr. 207/2015, art. 521 alin. (3) din Codul de procedură civilă; Statute of limitations for enforcing management liability in insolvency involving tax claims: The dispute concerned a conflict regarding the applicable limitation period for enforcing personal liability imposed under insolvency law when the insolvent debtor's passive includes tax claims, specifically whether the three-year period under the Civil Procedure Code or the special provisions of the Fiscal Procedure Code applied. The court ruled that the general three-year term provided by the Civil Procedure Code governs such enforcement actions, interpreting Articles 138 and 139 of the Insolvency Law in relation to Articles 215 and 220(10) of the Fiscal Procedure Code, thereby clarifying that the fiscal limitations do not extend to the enforcement of management liability in this context.

Keywords

AI generated
insolvency statute of limitations tax liability bankruptcy enforcement proceedings fiscal law action for liability
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Key legal questions extracted by Legislator

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

Establishes the binding nature of the preliminary decision issued by the Complete for Resolving Questions of Law.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 50 Dosar nr. 1128/1/2023

Ședința din 18 septembrie 2023

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Tribunalul Mureş – Secția civilă, în dosarul nr. 1627/320/2022, pentru pronunțarea unei hotărâri prealabile şi, în consecință, stabilește că:

În interpretarea dispoziţiilor art. 138 alin. (1) şi art. 139 din Legea nr. 85/2006 privind procedura insolvenței, cu modificările și completările ulterioare, raportate la prevederile art. 220 alin. (10) și art. 215 din Legea nr. 207/2015 privind Codul de procedură fiscală, cu modificările și completările ulterioare, în cazul în care s-a dispus atragerea răspunderii membrilor organelor de conducere, potrivit prevederilor legislației privind insolvența, în pasivul debitorului insolvent fiind cuprinse şi creanțe fiscale, termenul de prescripție a executării silite este cel de 3 ani prevăzut de Codul de procedură civilă.

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

Pronunţată în şedinţă publică astăzi, 18 septembrie 2023.