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文章基本信息

  • 标题:Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings
  • 本地全文:下载
  • 作者:Marioara Mirea ; Cristina Stroie
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2016
  • 卷号:16
  • 期号:2
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings,during the observation period,in judicial reorganization or bankruptcy proceedings. These issues are treated from a fiscal perspective,as new periods. During the observation,reorganization or bankruptcy period,an insolvent company is subject to the Law on insolvency prevention and insolvency proceedings. On the other hand,the provisions of the Fiscal Procedure Code,as applied by the tax creditor,govern an individual procedure for the recovery of receivables while the Law on insolvency prevention and insolvency proceedings refers to a collective procedure for the recovery of receivables.
  • 关键词:bankruptcy;reorganization proceedings;observation proceedings;tax creditor
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