{"id":1058,"date":"2024-10-21T22:23:43","date_gmt":"2024-10-21T19:23:43","guid":{"rendered":"https:\/\/gazetajuridica.ro\/?p=1058"},"modified":"2024-11-17T16:23:18","modified_gmt":"2024-11-17T14:23:18","slug":"iccj-dcd-admisa-ref-cazul-anularii-obligatiilor-fiscale-datorate-de-debitorul-persoana-fizica-in-desfasurarea-activitatii-in-mod-independent-ca-urmare-a-radierii-debitorului-din-registrul-in-care-a","status":"publish","type":"post","link":"https:\/\/gazetajuridica.ro\/index.php\/2024\/10\/21\/iccj-dcd-admisa-ref-cazul-anularii-obligatiilor-fiscale-datorate-de-debitorul-persoana-fizica-in-desfasurarea-activitatii-in-mod-independent-ca-urmare-a-radierii-debitorului-din-registrul-in-care-a\/","title":{"rendered":"\u00ceCCJ. DCD admis\u0103 ref. cazul anul\u0103rii obliga\u021biilor fiscale datorate de debitorul persoan\u0103 fizic\u0103 \u00een desf\u0103\u015furarea activit\u0103\u0163ii \u00een mod independent, ca urmare a radierii debitorului din registrul \u00een care a fost \u00eenregistrat, inciden\u021ba art. 181 din Legea nr. 85\/2014 \u00eempiedic\u0103 preluarea obliga\u021biilor de c\u0103tre persoana fizic\u0103"},"content":{"rendered":"<div class=\"entry-content wp-block-post-content has-small-font-size is-layout-flow wp-block-post-content-is-layout-flow\">\n<p>Conform unui comunicat disponibil pe pagina oficial\u0103 de internet, \u00een \u015fedin\u0163a din 21 octombrie 2024, \u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie \u2013 Completul pentru dezlegarea unor chestiuni de drept \u00een materie civil\u0103, legal constituit \u00een fiecare dintre cauze, a solu\u021bionat zece sesiz\u0103ri \u00een vederea pronun\u021b\u0103rii unei hot\u0103r\u00e2ri prealabile pentru dezlegarea unor chestiuni de drept, fiind pronun\u021bat\u0103 \u0219i urm\u0103toarea solu\u021bie de admitere, respectiv:<\/p>\n<p>Prin\u00a0<strong>Decizia nr. 57\/2024<\/strong> din dosarul nr. 68\/1\/2024, s-a pronun\u021bat urm\u0103toare solu\u021bie obligatorie:<\/p>\n<p><em>\u201dAdmite sesizarea formulat\u0103 de Curtea de Apel Oradea \u2013 Sec\u0163ia de contencios administrativ \u015fi fiscal, \u00een Dosarul nr. 2.705\/111\/2022, \u00een vederea pronun\u021b\u0103rii unei hot\u0103r\u00e2ri prealabile \u015fi, \u00een consecin\u0163\u0103, stabile\u015fte c\u0103:<\/em><\/p>\n<p><em>\u00cen interpretarea prevederilor art. 266 alin. (4<sup>1<\/sup>) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, coroborate cu prevederile art. 23 alin. (3) \u0219i (4) din Codul de procedur\u0103 fiscal\u0103, \u00een ipoteza special\u0103 a inciden\u021bei prevederilor art. 181 din Legea nr. 85\/2014 privind procedurile de prevenire a insolven\u0163ei \u015fi de insolven\u0163\u0103, forma \u00een vigoare anterior modific\u0103rii survenite prin Legea nr. 216\/2022, \u00een cazul anul\u0103rii obliga\u021biilor fiscale datorate de debitorul persoan\u0103 fizic\u0103 \u00een desf\u0103\u015furarea activit\u0103\u0163ii \u00een mod independent, ca urmare a radierii debitorului din registrul \u00een care a fost \u00eenregistrat, inciden\u021ba art. 181 din Legea nr. 85\/2014 \u00eempiedic\u0103 preluarea obliga\u021biilor de c\u0103tre persoana fizic\u0103.<\/em><\/p>\n<p><em>Obligatorie, potrivit dispozi\u021biilor art. 521 alin. (3) din Codul de procedur\u0103 civil\u0103.<\/em><\/p>\n<p><em>Pronun\u021bat\u0103 \u00een \u0219edin\u021b\u0103 public\u0103 ast\u0103zi, 21 octombrie 2024<\/em><em>.\u201d<\/em><\/p>\n<p><strong>&gt;&gt;\u00a0<\/strong><a href=\"https:\/\/www.iccj.ro\/2024\/10\/22\/comunicat-privind-deciziile-pronuntate-de-completul-pentru-dezlegarea-unor-chestiuni-de-drept-in-materie-civila-in-sedinta-din-21-octombrie-2024\/\" target=\"_blank\" rel=\"noopener\"><strong>Comunicatul \u00ceCCJ<\/strong><\/a><\/p>\n<\/div>\n<div class=\"wp-block-template-part\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Conform unui comunicat disponibil pe pagina oficial\u0103 de internet, \u00een \u015fedin\u0163a din 21 octombrie 2024, \u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie \u2013 Completul pentru dezlegarea unor chestiuni de drept \u00een materie civil\u0103, legal constituit \u00een fiecare dintre cauze, a solu\u021bionat zece sesiz\u0103ri \u00een vederea pronun\u021b\u0103rii unei hot\u0103r\u00e2ri prealabile pentru dezlegarea unor chestiuni de drept, fiind [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,41,35],"tags":[],"class_list":["post-1058","post","type-post","status-publish","format-standard","hentry","category-drept-fiscal","category-iccj-dcd","category-jurisprudenta"],"_links":{"self":[{"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/posts\/1058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/comments?post=1058"}],"version-history":[{"count":1,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/posts\/1058\/revisions"}],"predecessor-version":[{"id":1062,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/posts\/1058\/revisions\/1062"}],"wp:attachment":[{"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/media?parent=1058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/categories?post=1058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazetajuridica.ro\/index.php\/wp-json\/wp\/v2\/tags?post=1058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}