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Universul Juridic magazin

The enforcement of the Government Emergency Ordinance no. 8/2014, or the State, “the most equal” debtor

The entry into force of the Government Emergency Ordinance no. 8/2014 on the amendment and supplement of certain regulations and other tax budgetary measures, with direct reference to art. 15 regarding the staggered payment of the amounts determined under any court orders ruled in certain cases having as subject matter the reimbursement of the “motor vehicle first registration tax”, raises again the subject of the equal treatment of different categories of debtorsfor discussion. The regulatory act invoked decides the “right” of the state to pay the amounts which it owes to the creditors in installments of 20% during aperiod of 5 years, these amounts being determined under court orders. The legal issue addressed to discussion is a question of principle: either we consider that the enforceable title has to be executed irrespective of the debtor’s capacity, or we accept that there are certain categories of debtors and we “want equality to exist only for the ordinary debtors”. The study intends to seek answers on the capacity of debtor in which the state acts and to present how a legislative practice breaching legal principles and rules of European law may be retained.