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Registering In The Fiscal Record The Attachment Of Patrimonial Liability To The Individual For The Debtor’S Insolvency; Quid Prodest?

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Listed:
  • Rodica Diana APAN

    (Associate professor, Ph.D, Faculty of Law Cluj-Napoca, "Dimitrie Cantemir" Christian University, ROMANIA.)

Abstract

The present study aims to analyze the situation of the persons responsible for causing the insolvency of a debtor, from an interdisciplinary perspective, namely that of the effects produced in the field of tax records. It is obvious that any registration in the tax records must be carried out based on a final conviction that establishes such liability. Also, it is presumed that there is a tax claim on the debtor’s patrimony, which will be covered in full or partially from the patrimony of the natural person upon whom this particular liability was established. Regulations in the field of tax records are complemented by a norm that regulates the procedure through which the claim is registered in the tax record, following the admission of the action on attachment of liability for the debtor’s state of insolvency. The efficiency and outcome of this norm is analysed in the present paper.

Suggested Citation

  • Rodica Diana APAN, 2018. "Registering In The Fiscal Record The Attachment Of Patrimonial Liability To The Individual For The Debtor’S Insolvency; Quid Prodest?," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 73, pages 46-56, June.
    • Handle: RePEc:pmu:cjurid:v:73:y:2018:p:46-56
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj18/recjurid182_5F.pdf
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    References listed on IDEAS

    as
    1. Anca Mihaela GEOROCEANU & Rodica Diana APAN, 2014. "The Configuration Of Joint Liability For Adminstrators, Associates And Shareholders In The Fiscal Field; Typology And Procedures," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 59, pages 166-180, December.
    2. Rodica Diana APAN & Angela MIFF, 2016. "Outlooks On The Judicial Remedies For The Fraudulent Assignment Of Company Shares In The Limited Liability Company;Legal And Case-Law Landmarks," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 66, pages 84-97, September.
    3. Rodica Diana APAN, 2017. "The Features Of The Claims Lodged Within The Insolvency Proceedings. The Responsibility Of Public Institutions In Debt Recovery," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 71, pages 102-116, December.
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      Keywords

      tax record; insolvency; attachment of patrimonial liability; tax claim.;
      All these keywords.

      JEL classification:

      • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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