The operative part of uniformity decision no. 1/2015 PJE

Printer-friendly version

A tax liability or other public charge arisen after the starting date of the liquidation proceedings forms part of the preservation, conversation and sale costs related to the pledged property and mentioned in Section 49/D subsection (1) of Act No. XLIX of 1991 on Bankruptcy and Liquidation Procedures, and may therefore be deducted from the purchase amount received from the sale of the pledged property.