Abstract:

Ensuring a balance, the equitable treatment of different categories of creditors in insolvency proceedings is an inevitable concern of any lawmaker who reach this highly sensitive matter. This paper aims to analyse the status regulation of budgetary creditor in the insolvency procedure, as was done by the Romanian legislature in the new normative act, Law No. 85/2014 on procedures to prevent insolvency and insolvency.The new regulation seems oriented more flexible and faster collection of receivables budget / tax, but results will not occur until after a change of mindset of all those with responsibilities in case.