Company under the judicial reorganization procedure. Individual enforcement started from the tax creditor. Jurisdiction to settle the action having as object the abolition of the enforcement documents

LITIGII CU PROFESIONIŞTI

Abstract

The lawfulness of an enforcement document from the perspective of the requirements imposed by Law no. 85/2014 represents a claim of legal nature related to the insolvency procedure, and for this reason the syndic judge is competent to verify whether the 
enforcement performed by a creditor, holder of a current claim, meets the lawfulness requirements established by Law no. 85/2014. 
Such an interpretation complies with the case law of the Court of Justice of the European Union, which considered the fact that the various types of actions that it had the opportunity to judge were exercised during an insolvency procedure, when it especially 
aimed at establishing at all times whether the concerned action originated in the law on insolvency proceedings or in other rules (Judgment dated 4 September 2014, Nickel & Goeldner Spedition, C-157/13, EU:C:2014:2145, item 26, as well as Judgment dated 4 
December 2014, H, C-295/13, EU:C:2014:2410, item 18).