Journal of Legal Studies

<abstract>
<title style='display:none'>Abstract</title>
The present work approaches the legal institution of the restructuring of budgetary claims from the perspective of the procedure to be followed by the tax debtors interested in agreeing on the need to extinguish their budgetary claims with the desire to avoid the insolvency of the company. We bring up that the restructuring of budgetary claims was thought so as to offer a helping hand, especially to large companies in a situation of major financial difficulty. This present study aims to provide a synthetic picture of the steps to be followed in order to successfully complete this procedure. For this, the procedure is divided into three stages, namely the pre-stage, the procedure itself and the completion of the procedure. The acts to be performed at the pre-stage refer to the notification of the restructuring intention, the restructuring plan and the prudent private creditor test. The stage itself of the restructuring starts with the submission of the application to the tax authority, which will be settled by it either with a decision approving the restructuring or with a decision rejecting it, or with a decision approving a payment facility. Once the restructuring is approved, it will be carried out in accordance with the restructuring plan, under the supervision of the persons designated for this purpose. During its development, the restructuring process may undergo changes that will materialize either in the modification of the restructuring plan or in the modification of the payment facilitation decision, if such a facility has been approved. Whether there is a change in the restructuring process, or not, once it has started, it will have to be completed. If the restructuring plan is successfully implemented, the fiscal debtor’s budgetary claims will be extinguished and he will be able to go on with the economic activity for which he was established. If, however, the restructuring plan fails, the tax debtor risks being subject to forced execution by the tax authority, or even to request its insolvency, which could lead to the cessation of its existence.
</abstract>

Abstract

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<article-title>The Procedure for Restructuring Budgetary Claims from Necessity to Reality</article-title>

The Procedure for Restructuring Budgetary Claims from Necessity to Reality

{"article-title":"The Procedure for Restructuring Budgetary Claims from Necessity to Reality"}

Journal of Legal Studies is covered by the following services: <UL> <LI>Baidu Scholar </LI> <LI>CEEAS (Central &amp; Eastern European Academic Source) </LI> <LI>CEEOL - Central and Eastern European Online Library </LI> <LI>CEJSH (The Central European Journal of Social Sciences and Humanities) </LI> <LI>CNKI Scholar (China National Knowledge Infrastructure) </LI> <LI>CNPIEC - cnpLINKer </LI> <LI>Dimensions </LI> <LI>DOAJ (Directory of Open Access Journals) </LI> <LI>EBSCO </LI> <LI>ERIH PLUS (European Reference Index for the Humanities and Social Sciences) </LI> <LI>EuroPub </LI> <LI>ExLibris </LI> <LI>Google Scholar </LI> <LI>Index Copernicus </LI> <LI>J-Gate </LI> <LI>JournalTOCs </LI> <LI>KESLI-NDSL (Korean National Discovery for Science Leaders) </LI> <LI>MyScienceWork </LI> <LI>Naver Academic </LI> <LI>Naviga (Softweco) </LI> <LI>QOAM (Quality Open Access Market) </LI> <LI>ReadCube </LI> <LI>SCILIT </LI> <LI>Semantic Scholar </LI> <LI>TDNet </LI> <LI>Ulrich's Periodicals Directory/ulrichsweb </LI> <LI>WanFang Data </LI> <LI>WorldCat (OCLC) </LI> <LI>X-MOL </LI></UL>

Journal of Legal Studies ist in den folgenden Services indiziert: <UL> <LI>Baidu Scholar </LI> <LI>CEEAS (Central &amp; Eastern European Academic Source) </LI> <LI>CEEOL - Central and Eastern European Online Library </LI> <LI>CEJSH (The Central European Journal of Social Sciences and Humanities) </LI> <LI>CNKI Scholar (China National Knowledge Infrastructure) </LI> <LI>CNPIEC - cnpLINKer </LI> <LI>Dimensions </LI> <LI>DOAJ (Directory of Open Access Journals) </LI> <LI>EBSCO </LI> <LI>ERIH PLUS (European Reference Index for the Humanities and Social Sciences) </LI> <LI>EuroPub </LI> <LI>ExLibris </LI> <LI>Google Scholar </LI> <LI>Index Copernicus </LI> <LI>J-Gate </LI> <LI>JournalTOCs </LI> <LI>KESLI-NDSL (Korean National Discovery for Science Leaders) </LI> <LI>MyScienceWork </LI> <LI>Naver Academic </LI> <LI>Naviga (Softweco) </LI> <LI>QOAM (Quality Open Access Market) </LI> <LI>ReadCube </LI> <LI>SCILIT </LI> <LI>Semantic Scholar </LI> <LI>TDNet </LI> <LI>Ulrich's Periodicals Directory/ulrichsweb </LI> <LI>WanFang Data </LI> <LI>WorldCat (OCLC) </LI> <LI>X-MOL </LI></UL>

Editor-in-Chief Berlingher Daniel, "Vasile Goldiş" Western University of Arad Deputy/ Managing Editor　 Dumiter Florin Cornel, "Vasile Goldiş" Western University of Arad Editorial Advisory Board Lars Kindermann, University Aschaffenburg, Germany Rudolf Welser, Research Centre for European Legal Development and Private Law Reform, University of Vienna, Austria Fryderyk Zoll, Faculty of Law, Jagelonian University of Krakow, Poland　 Shuhong Yu, Wuhan University School of Law, China Patrizia Messina, University of Padova, Italy Jan Hurdik, Universitatea Brno, Czech Republic Lajos Vekas, "Eötvös Lorand" University, Budapest, Hungary Buletsa Sibilla, Uzhorod National University of Ukraine Maurillio Gobbo, University of Padova, Italy Creţ Daniela, "Vasile Goldiş" Western University of Arad, Romania Sabău Georgeta, "Vasile Goldiş" Western University of Arad, Romania Editors Hasrat Arjjumend - CISDL, McGill University, Faculty of Law, Canada Bashar H. Malkawi, College of Law, University of Sharjah, United Arab Emirates Verica Trstenjac, University of Vienna, Austria Tatjana Josipovic, Universitatea Zagreb Croatia Mariassunta Piccinni, Department of political science, legal and international studies, University of Padova, Italy Jerzy Pisulinski, Cracovia University, Poland Ilhan Ulusan, Faculty of Law, Kültür University, Istanbul, Turkey Alex Ansong, Ghana Institute of Management and Public Administration, Faculty of Law Dmytry Byelov , Uzhorod National University of Ukraine Cătălin - Silviu Săraru, Law Department, Bucharest University of Economic Studies, Romania Claudia Roșu, Faculty of Law, West University of Timișoara, Romania Stoicu Narcisa Mihalea, "Vasile Goldiş" Western University of Arad Language Editors Laura Rebeca Stiegelbauer, "Vasile Goldis" Western University of Arad, Romania Technical Editors Eugen Remes, "Vasile Goldis" Western University of Arad Ștefania Jimon,"Vasile Goldiș" Western University of Arad Moroşteş Anca, "Vasile Goldiş" Western University of Arad Contact <A href="mailto:berlingherdaniel@yahoo.com">berlingherdaniel@yahoo.com</A> <A href="mailto:fdumiter@yahoo.com">fdumiter@yahoo.com</A> Publisher De Gruyter Poland Bogumiła Zuga 32A Str. 01-811 Warsaw, Poland T: +48 22 701 50 15

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Aims and scope of Journal of Legals Studies The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences. In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442). Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers. But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal. Why subscribe and read <UL> <LI>It brings quality research articles. </LI> <LI>It gathers the work of national and international researchers. </LI> <LI>It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law. </LI></UL> Why submit <UL> <LI>Quality peer review process realized by intern and international reviewers. </LI> <LI>International visibility of the Scientific Board. </LI> <LI>The Editors provide fast route for the publication process and fully access to DeGruyter e-technology. </LI></UL> Rejection Rate <UL> <LI>80% </LI></UL> Target group <UL> <LI>experts in the field of Romanian Law </LI></UL> Archiving Sciendo archives the contents of this journal in <A href="https://www.portico.org/">Portico</A> - digital long-term preservation service of scholarly books, journals and collections. Plagiarism Policy The editorial board is participating in a growing community of <A href="https://www.crossref.org/services/similarity-check/">Similarity Check System's</A> users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.

Journal of Legal Studies

The Procedure for Restructuring Budgetary Claims from Necessity to Reality

Cristina Onet
Cristina Onet

Online veröffentlicht: 18 May 2023

Volumen & Heft: Volumen 31 (2023) - Heft 45 (June 2023)

Seitenbereich: 80 - 94

Eingereicht: 01 Mar 2023

Akzeptiert: 01 Apr 2023

Details zu Zeitschrift und Ausgabe

Journal of Legal Studies

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Journal of Legal Studies

The Procedure for Restructuring Budgetary Claims from Necessity to Reality

Cristina OnetCristina Onet

Online veröffentlicht: 18 May 2023

Volumen & Heft: Volumen 31 (2023) - Heft 45 (June 2023)

Seitenbereich: 80 - 94

Eingereicht: 01 Mar 2023

Akzeptiert: 01 Apr 2023

Details zu Zeitschrift und Ausgabe

Journal of Legal Studies

PDF-Vorschau

Referenzen

Neueste Artikel

Cristina Onet
Cristina Onet