Ex officio set-off of tax claims against the estate in bankruptcy liquidation

Abstract

The Central Administrative Economic Court has admitted the ex officio set-off of tax claims against the estate once the liquidation phase of the insolvency proceedings has been opened. This ruling represents a change of criterion that the Administrative Court bases on the need to adapt to the case law of the Supreme Court, although the case law of the latter, in a consolidated doctrine now embodied in the Consolidated Text of the Insolvency Act, maintains that judicial or administrative executions may only be initiated to enforce claims against the estate as from the date of effectiveness of the settlement with creditors.