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Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings

Author

Listed:
  • Marioara Mirea

    (“Ovidius†University of Constanta)

  • Cristina Stroie

    (National Union of Insolvency Practitioners in Romania)

Abstract

This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings, during the observation period, in judicial reorganization or bankruptcy proceedings. These issues are treated from a fiscal perspective, as new periods. During the observation, reorganization or bankruptcy period, an insolvent company is subject to the Law on insolvency prevention and insolvency proceedings. On the other hand, the provisions of the Fiscal Procedure Code, as applied by the tax creditor, govern an individual procedure for the recovery of receivables while the Law on insolvency prevention and insolvency proceedings refers to a collective procedure for the recovery of receivables.

Suggested Citation

  • Marioara Mirea & Cristina Stroie, 2016. "Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 554-558, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:554-558
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    Citations

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    Cited by:

    1. ARTENE, Alin, 2018. "Dobrogea School of Economics," SocArXiv hwn8a, Center for Open Science.
    2. Duțescu Adriana & Stroie Cristina, 2018. "The enterprise risk profile - a financial and managerial health indicator - comparative study," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 349-362, May.
    3. Stroie Cristina & Duţescu Adriana, 2019. "The Enterprise Risk Profile Model and Its Implementation in Reorganised Companies," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 241-253, May.
    4. ARTENE, Alin, 2018. "Dobrogea School of Economics," LawArXiv jb3um, Center for Open Science.

    More about this item

    Keywords

    bankruptcy; reorganization proceedings; observation proceedings; tax creditor;
    All these keywords.

    JEL classification:

    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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