文章基本信息

标题：RELATIVE TAX MATTERS TO INSOLVENCY PROCEDURE
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作者：Buziernescu Răducu Emil Nanu Roxana Maria
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：In terms of tax rules, we find rules in the Tax Code which link to specific stages of insolvency procedure the production of some tax effects. In this paper, we present these legal provisions, among which we mention: the integral deductibility of the losses recorded when clearing from the list of the uncollected debts if the insolvency procedure of debtors was closed on a law court's decision, the adjustment of collected VAT if the debt can not be collected because of the bankruptcy of the beneficiary; application of the simplification measures for the deliveries / procurements / by a person against whom the insolvency procedure was opened, and so on.
关键词：insolvency procedure, bankruptcy procedure, legal reorganization