Jurisdiction of the court to hear an appeal against execution brought by an insolvent debtor against an act of execution issued in the context of enforcement proceedings conducted in accordance with the provisions of Article 2663 of the Tax Code

JURISPRUDENȚĂ COMENTATĂ ȘI ADNOTATĂ

Abstract

RIL Decision No 17/2020 concerns the situation of challenges to enforcement initiated by budget creditors under the provisions of Article 143 (1) final sentence of Law no. 85/2014, as in force from 02.10.2018-11.07.2020, i.e. for debts accrued during the insolvency proceedings that are more than 60 days old.

The appeal to enforcement brought by the debtor in insolvency against an enforcement act issued for the enforcement of a claim established by a court judgment in criminal matters, for which, in accordance with the provisions of Article 2663 of the Code of Tax Procedure, enforcement against debtors in insolvency is carried out in accordance with the provisions of the Code of Tax Procedure, by way of derogation from the provisions of Law No 85/2014, does not fall within the jurisdiction of RIL 17/2020.

The considerations taken into account by the High Court of Cassation and Justice in its decision No 17/2020 cannot be extended by analogy to the situation of this appeal against enforcement, since the provisions of Article 2663 para. (1) of the Tax Procedure Code expressly derogate from the provisions of Law No 85/2014 in relation to budget claims established by judgments handed down in criminal matters arising from the commission of offences.