On the fiscal trustee

Abstract

Though the fiscal trustee was introduced some time ago, it was relatively ignored in legal writings and seldom used in practice. The scarce legal cases show a misperception of the role played by the fiscal trustee, often confused with the role of the legal representative of a moral person. In order to accurately establish the legal nature of the fiscal trustee we have compared it to the regular judge-appointed trustee, stating the similarities and the differences between those two.