Termenul de prescripție pentru executarea unei hotărâri de angajare a răspunderii solidare potrivit dispozițiilor Legii nr. 85/2014 atunci când pasivul debitorului include și datorii bugetare

• Published in: Revista română de drept al afacerilor no. 5; pp. 113 - 122
• Main Authors: Miron, Raul, Ploeşteanu, Nicolae
• Format: Journal Article
• Language: Romanian
• Published: Bucharest Wolters Kluwer Romania SRL 01.01.2023
• Subjects: Chief executive officers; Civil procedure; Court decisions; Insolvency; Legislation; Liability; Romania
• ISSN: 1583-493X; 2286-0584

In this article we are going to analyze the premises that were the basis of the referral to the High Court of Cassation and Justice in the procedure regulated by art. 519 et seq. C. pr. civ., regarding the issue of the applicable legal regime, in particular of the prescription for the execution of a budgetary claim established by a court decision pronounced in the joint liability procedure provided for by law no. 85/2014 on insolvency prevention and insolvency procedures, as well as to formulate certain conclusions regarding the solution recently pronounced and anticipated by us and the consequences in practice. The correct solution, as also decided by the ÎCCJ, is in the event that the liability of the members of the management bodies was ordered, according to the provisions of the legislation on insolvency, the insolvent debtor's liability also includes tax claims, the period of prescription for forced execution is that of 3 years provided by the Code of Civil Procedure.