Adela Sorinela Safta1, Andrei Tinu2 and Lavinia Popescu3
Abstract. The study examines the legal interpretation of limitation periods applicable to enforcement proceedings when liability for insolvency is engaged under Article 138(1) of Law No. 85/2006. The central issue concerns whether, in cases where the insolvency estate includes both fiscal and non-fiscal claims, the limitation period for forced execution should follow the distinct regimes provided by the Civil Procedure Code (for non-fiscal claims) and the Fiscal Procedure Code (for fiscal claims), or whether a single, unified limitation period applies to the entire passive mass. The analysis further explores whether the legal regime governing fiscal claims specifically regarding the limitation period for enforcement is altered when liability is established under insolvency law rather than pursuant to Articles 25–26 of the Fiscal Procedure Code. Particular attention is given to the consequences of engaging tort-based civil liability within insolvency proceedings and the issuance of a new enforceable title. The study evaluates whether, in such circumstances, enforcement carried out by the fiscal authority should be subject to the general three-year limitation period applicable to the right to request forced execution.
Keywords: Enforcement, Forced execution, Fiscal claims, Insolvency, Issuance.
DOI 10.56082/annalsarscieco.2026.2.4
1Dimitrie Cantemir Christian University, Faculty of Legal and Administrative Sciences, Splaiul Unirii 176, Bucharest, Romania, ORCID No. 0000-0002-5435-4707, adela.safta@ucdc.ro,
2Titu Maiorescu University, Faculty of Law, Calea Văcărești 187, Bucharest, Romania, ORCID No. 0000-0003-2545-7739, andrei.tinu@univ.utm.ro,
3Bucharest University of Economic Studies, Doctoral of economic school, Bucharest, Romania, ORCID No. 0000-0003-2545-7739, popesculavinia14@stud.ase.ro
PUBLISHED in Annals Academy of Romanian Scientists Series on Economy, Law, Sociology, Volume 9 no 2, 2026