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Byline: MARCELA COMŞA

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DESCHIDEREA PROCEDURII FALIMENTULUI STUDIU DE CAZ

  • MARCELA COMŞA

ABSTRACT This article aims to present the start of bankruptcy procedures from theoretical and practical standpoints. Coherent and predictable regulation, along with consistent jurisprudence on this subject, can help maintain a healthy business environment, while also preventing a large number of insolvencies. The theoretical part also includes the proposed amendments to insolvency legislation, for the […]

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Administratorul special, un participant în procedura insolvenţei

  • MARCELA COMŞA

Un studiu relativ recent arată că la nivelul Uniunii Europene jumătate dintre întreprinderi supravieţuiesc mai puţin de 5 ani. Aceasta se datorează atât unor factori obiectivi, cât şi unor factori subiectivi. Voinţa întreprinzătorilor are o pondere redusă. Majoritatea problemelor sunt de natură econo­micofinanciară. Când apar dificultăţi de acest fel, există ten­dinţa ca inclusiv întreprinderile viabile […]

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DESCHIDEREA PROCEDURII INSOLVENȚEI ÎN ANUL 2020

  • MARCELA COMŞA

ABSTRACT The insolvency procedure can be initiated at the request of the insolvent debtor or the justified request of the creditor, in accordance with Law No. 85/2014 Law no. 55/2020 on measures preventing and combating the effects of the Covid‑19 pandemic has instated derogations and new rules for the initiation of the collective procedure KEYWORDS: […]

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CREANŢELE CURENTE ÎN PROCEDURA INSOLVENŢEI

  • MARCELA COMŞA

ABSTRACT   Receivables born after the launch of insolvency proceedings, from activities unfolded by the debtor, are current receivables and are paid in accordance with the documents that generate them. The creditor needs to formulate a request for payment, which is later analysed by the judicial administrator. Non‑payment of current receivables can lead to the […]

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CREANŢA ÎN BAZA CĂREIA S A DESCHIS PROCEDURA INSOLVENŢEI. ÎNSCRIERE ÎN TABELUL CREDITORILOR

  • MARCELA COMŞA

ABSTRACT The creditor that requested and obtained the initiation of insolvency procedures for their debtor does not need to file a new declaration of receivable, but their receivable is subject to inspection. Said creditor has the same rights and obligations as the other creditors registered on the list within the procedure. KEYWORDS: creditor • receivable […]

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CREANȚELE SALARIALE ÎN PROCEDURA INSOLVENȚEI ANGAJATORULUI – STUDIU DE CAZ

  • MARCELA COMŞA

ABSTRACT Salary receivables are automatically registered in the table created during the employer’s insolvency procedures, based on the debtor’s accounting records. In situations where the debt is backed by an employment contract, things are clear, but debate may arise when a receivable needs to be considered similar to owed salary, although the backing paperwork is […]

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CODEBITORII SOLIDARI ÎN PROCEDURA INSOLVENŢEI Studiu de caz

  • MARCELA COMŞA

ABSTRACT Usually, the legal relationship of obligations is established between two persons – creditor and debtor, but there are also obligations with a plurality of subjects. Solidarity is presumed between debtors of an obligation contracted in the course of a business. If one, two or more debtors who are jointly and severally liable are insolvent, […]

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CREANŢA FISCALĂ ÎN PROCEDURA INSOLVENŢEI

  • MARCELA COMŞA

ABSTRACT Law no. 85/2014 has provided a number of advantages to public creditors and, in particular, to fiscal authorities, since its enactment. Such advantages include informing on filing the application for insolvency proceedings, the 60-day term for completion the tax inspection report and for filing the claim supplement, the private creditor test, a distinct debt […]

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CONSUMATORUL CAPTIV ÎN PROCEDURA INSOLVENŢEI

  • MARCELA COMŞA

ABSTRACT The Braşov Tribunal rejected a request for summons filed by the claimant, a judicial administrator of an insolvent debtor, against the defendant, an electricity distribution company, seeking to force the defendant to continue providing electricity and establish the payment term applicable to the contract. The recourse court reviewed if the requirements of the application […]

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Ajutorul de stat pentru IMM uri şi procedura insolvenţei

  • MARCELA COMŞA

Consideraţii generale Într‑o economie funcţională, întreprinderile mici şi mijlocii (IMM) au un rol important, constituind un factor de dinamism economic, dar şi de stabilitate socială. Ca organizare, sunt majoritare şi pot asigura locuri de muncă, dar sunt şi expuse unor dificultăţi datorită puterii lor finan­ciare reduse. IMM‑urile obţin mai greu capital, capital de risc sau […]

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Arhiva revistă

  • Numărul 62
  • Numărul 61
  • Numărul 75-76
  • Numărul 73-74
  • Numărul 71-72
  • Numărul 70
  • Numărul 69
  • Numărul 68
  • Numărul 67
  • Numărul 66
  • Numărul 65
  • Numărul 64
  • Numărul 63

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