Inclusion in the preliminary schedule of a claim under condition. Lack of evidence of an administrative appeal. Consequences

DREPT SOCIETAR ŞI INSOLVENŢĂ

Abstract

In order to order the registration under resolutory condition, it is necessary to have an administrative appeal formulated under the conditions of art.268 and following, Fiscal Procedure Code. If the insolvency administrator deems that a claim should be entered in the table under a resolutory condition pursuant to Article 102 paragraph (8)1 of Law no.85/2014, it is necessary that such an operation is carried out only if there is proof of registration of an administrative objection filed by the debtor against the acts establishing the claim of the tax authorities. Such a conclusion is justified by the fact that Article 106(1) of Law 85/2014 requires the insolvency administrator to register claims only after verifying the relevant documents.