Insolvency procedure. Request for payment of current tax claims. Limits of the right of verification of claims

DREPT SOCIETAR ŞI INSOLVENŢĂ

Abstract

The absence of an administrative and fiscal objection against the debt instrument determines its finality and at the same time the exemption from verification of its legality and merits by the insolvency administrator/liquidator and by the insolvency judge.

The only checks that the liquidator is entitled to carry out are formal ones, such as those relating to the nature of the enforceable title, the period to which it refers (in order to determine whether there are current claims and when the claim arose) or the existence of the possibility of reducing the amount of the claim owed by the tax authorities following its extinction in one of the ways provided for by law, i.e. by payment, set-off, exemption from payment, etc., it being noted that none of these aspects was invoked by the liquidator in the contested minutes.