ANAF schimbă regulile privind răspunderea solidară: Ce condiții trebuie îndeplinite înainte ca o persoană să fie obligată să plătească datoriile unui debitor

The National Agency for Fiscal Administration (ANAF) proposes a clearer procedure for determining individuals who may be held jointly liable for tax debts alongside a debtor. The new mechanism emphasizes case-by-case analysis, document verification, and the right of the affected person to be heard before a decision is made. The current procedure, established in 2014, is outdated and based on an abrogated tax procedure code. The updated procedure aims to minimize varying interpretations and ensure that liability is not automatically assigned based on a person's relationship with the debtor. Affected individuals will be able to present documents and arguments before any decision on joint liability is issued.