ANAF: Criterii clare pentru stabilirea celor care pot răspunde pentru datoriile fiscale ale unui debitor

The National Agency for Fiscal Administration (ANAF) proposes clearer rules regarding joint liability for tax debts. The new procedure emphasizes case-by-case analysis, requiring hearings and document reviews before decisions are made. This update aims to prevent automatic liability based solely on a person's relationship with the debtor. The current procedure, established in 2014, is being revised to align with the new legal framework. Key steps include identifying the individual based on specific circumstances, verifying available documents, and allowing the individual to present objections. ANAF stresses that joint liability must be legally justified and respects the rights of those involved.