Debtor undergoing the insolvency proceedings. Order of settlement of the tax claims

LITIGII CU PROFESIONIŞTI

Abstract

If a tax liability arises during the proceedings, it shall be paid and settled having precedence over the previous tax claims, given the special nature of the rules and principles governing the insolvency proceedings, reflected as well, in the provision contained in para. (6) of Article 165 of the Fiscal Procedure Code. The payment or imputation of the payment on previous debts, either of fiscal nature, would be equivalent to a defeat of the concurrence 
nature of the insolvency proceedings and of the principle of equality, which supposes, among others, the provision of an equal treatment of creditors of the same rank and the observance of the priority order of claims, being based on a set of clearly determined rules and applied in a unitary manner (art. 4 of Law no. 85/2014). One of these rules provided by the special law, Law no. 85/2014, in art. 84 with reference to art. 87 para. (1), is that during the observation period, the debtor will not be able to make any other payments except the current ones, since the law declares any other payment as null and void by operation of law, even if it is about the payment of a debt, either of fiscal nature.