The insolvency procedure. The decision of the creditors' meeting to approve the notification of the fiscal body regarding the debtor's intention to benefit from the fiscal facilities provided by G.O. no. 6/2019. Compatibility with the procedure laid down

DREPTUL AFACERILOR/ASPECTE DE DREPT PROCESUAL

Abstract

In this case, there is no question of violating the rules in the distribution of the amounts obtained from the liquidation of the assets and patrimonial rights forming the bankrupt’s estate, but the verification of the observance of the requirement from paragraph (2) in Article 87 of Law no. 85/2014, regarding the intention of the insolvent debtor to benefit from a fiscal facility consisting in the cancellation of ancillary payment obligations, which is an aspect of opportunity, left by the legislator at the discretion of creditors participating in the collective enforcement procedure, representing a right of appreciation that escapes the control of the syndic judge.

If the law allows a certain operation to be carried out, in the sense that it leaves it to the creditors' discretion, censorship of the opportunity of their assessment cannot be questioned, the censorship by the court can intervene only when the legality of an act performed within the collective insolvency judicial procedure.

It cannot be argued with grounds that the insolvency procedure is incompatible with the procedure for granting tax facilities, in the form of annulment of ancillary payment obligations, since the debtors who can benefit from this facility are, according to the Public Finance Minister no. 3126/2019, and the debtors in insolvency procedure.