Case Study: Specialized Court Rejects Claim to Hold Company Administrator Personally Liable for Unpaid VAT – Lack of Required Legal Conditions

Context and Factual Background The Specialized Tribunal in Cluj opened simplified insolvency proceedings against the debtor company. The finalized table of creditor claims included a claim from the Cluj-Napoca Regional Directorate for Public Finance (DGRFP) for additional assessed VAT. The company had been registered as a VAT payer though it never exceeded the registration threshold, …

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Specialized Tribunal Admits Administrator Liability under Article 169 (a) and (d) of Law 85/2014 – Presumption Confirmed by RIL Decision 14/2022

Facts of the Case The Specialized Tribunal admitted the request of the judicial administrator/liquidator to engage the liability of the debtor company’s administrators under Article 169 (1)(a) and (d) of Law 85/2014. The debtor had entered insolvency under the simplified procedure. The liquidator found that the administrators withdrew significant sums of money from the company …

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Case Study: Cluj Court of Appeal Admits Appeal and Upholds Validity of the PUZ Approved in 2007, Overriding the New PUG, and Requires the Mayor to Issue the Building-Zone (Construction) Certificate

Facts Established by the Court In the case at hand, the plaintiff—owner of a land parcel in the Dâmbul Rotund area of Cluj-Napoca—challenged the Mayor’s refusal to issue a building-zone (construction) certificate. The plaintiff’s land had been regulated under a Zonal Urbanistic Plan (PUZ) approved by City Council Decision No. 524/2007, which defined parcel configurations, …

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Case Study: Judicial Ruling Establishing an Administrative Servitude of Access to a Public Road Created on a Parcel with the Function of a Private Road Under a PUZ Approved in 2007 – Facts, Legal Texts, and Specifics of Administrative Servitude

Relevant Factual Background The dispute concerns the plaintiffs’ access to a public road via “A Street” in the Dâmbu Rotund area of Cluj-Napoca, urbanistically regulated by a Zonal Urban Plan (PUZ) approved through City Council Decision (HCL) no. 524/2007. To create the 5 m-wide profile of Alley “A,” courts have previously and definitively ruled that …

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Case Study: Dismissal in the IT Sector Due to Elimination of the Job for a Real and Serious Cause — Rejection of the Challenge Against the Dismissal Decision under Article 65 of the Labor Code

Facts of the Case The claimant had been employed by the defendant since 2018, under an open-ended individual labor contract, in the position of Analyst (according to the Occupational Classification). By the dismissal decision, on May 30, 2020, the employer terminated the contract for reasons not related to the employee’s person, under Article 65(1) of …

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Commercial Law Cluj Lawyer – Preliminary Injunction- Seizure of Debtor’s Assets during Trial – Preventive Measures until the Creditor Obtains an Enforceable Title

RELEVANCE OF THE CASE – Cluj Attorney for Preliminary Injunction In practice, the process of obtaining an enforceable title for the recovery of amounts owed by the debtor can take a considerable amount of time, especially due to the heavy workload of the courts. The adjudication of a complex case can sometimes take years, during …

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Cluj Tax Lawyer – Enforcement of Fiscal Debt – Enforcement Challenge Admitted and Garnishments Annulled – Tax Obligations of Individuals for Income Earned Abroad

Relevance of the Case on Challenging Fiscal Enforcement For the income earned, the taxpayer is obligated to pay the taxes, fees, and contributions due to the state budget. Otherwise, based on a tax debt title, which subsequently becomes an enforceable fiscal title, any amounts representing income and monetary assets in both local and foreign currency, …

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