In the statement of claim filed in 2019, a debtor requested that its tax liability be extinguished as being time-barred on the grounds that the creditor had not carried out any enforcement actions since 2013. Moreover, the debtor company was deregistered in 2012.
The High Court of Cassation and Justice has ruled that the creditor cannot be held liable for having remained passive as long as its debtor had been deregistered and had therefore ceased to exist from a legal standpoint and to be a subject of law from whom one can claim the performance of an obligation.
Thus, the High Court of Cassation and Justice has established that the statute of limitations cannot run against the creditor as long as the creditor has not been able to act against the debtor because it has not been clarified, from a legal point of view, who is the successor party in the legal relationship which gave rise to the right the enforcement of which is sought.
