Legal advice
Divizarea obligațiilor fiscale în cadrul procesului de insolvabilitate
În cadrul procesului de insolvabilitate, obligațiile fiscale se divizează în obligații istorice și obligații curente. Potrivit prevederilor art. 1 alin. (1) din Legea insolvabilității nr. 149 din 29.06.2012 (în continuare – Legea nr.149), scopul acesteia este instituirea cadrului juridic privind stabilirea unei proceduri colective pentru satisfacerea creanţelor creditorilor din contul patrimoniului debitorului prin aplicarea faţă de acesta a procedurii de restructurare sau a procedurii falimentului şi prin distribuirea produsului finit, iar art. 2 defi...
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The date of publishing:
19 November /2019 08:00
Domeniu:
Administrare fiscală | Noutăți
Tags:
insolvabilitate | datorie | obligaţie fiscală | monitorul.fisc.md | divizare
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