Budgetary claim arising prior to the opening of the procedure, but established under a notice of assessment/tax return issued subsequently to this time

LITIGII CU PROFESIONIŞTI

Abstract

In the case of budgetary claims, the legislator did not opt for the time of establishing the claim (respectively the date of issue of the notice of assessment) as a criterion for determination of its priority in relation to the rime of opening the insolvency proceedings, but ir expressly established that the claims having as object the prior activity of the debtor were previous, no matter the time when they were established by issuing the notice of assessment.