Enforcement initiated under Article 2663 of the Code of Tax Procedure. Debtor in insolvency. Appeal to enforcement. Competence regulator

DREPTUL AFACERILOR/ASPECTE DE DREPT PROCESUAL

Abstract

By Decision No 17/2020, rendered in the interest of the law, the Supreme Court decided that any appeals to enforcement initiated by budget creditors pursuant to Article 143 para. (1) final sentence of Law no. 85/2014, in the form in force in the period 02 October 2018-11 July 2020, respectively for debts accrued during the insolvency proceedings that are more than 60 days old are within the jurisdiction of the first instance of the syndic judge.

The considerations taken into account by the High Court of Cassation and Justice in its decision cannot be extended by analogy to the situation of enforcement of budgetary claims arising from the commission of offences, established by judgments handed down in criminal matters, initiated by the tax authorities, since the provisions of art. 2663 para. (1) of the Fiscal Procedure Code expressly derogates from the provisions of Law no. 85/2014.

Therefore, 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 2,663 of the Code of Tax Procedure, enforcement 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, falls within the jurisdiction of the ordinary enforcement court, namely the court.