Autor: Antoniu OBANCIA

Publicat în: Revista de insolvență nr. 66/2018

Disponibil onlineaici.

Titlul lucrării în engleză: The offence of simple bankruptcy in GEO no. 88/2018

Abstract: A debtor facing overwhelming fiscal debt cannot file for insolvency. The financial and accountancy assessment imposed through legal amendments, according to relevant case law, increases the state of confusion of the debtor in choosing between a lawful or an unlawful conduct as per the Article 240 of the Criminal Code (non compliance with the term within which the insolvent debtor is compelled to file for insolvency). In any case, the debtor’s delay in filing for insolvency is [vezi tot]