www.stiripesurse.ro/anaf-le-strica-jocul-patronilo

Business owners who leave debts to the state and transfer operations to new companies may attract ANAF's attention. The tax authorities can hold individuals responsible for unpaid tax obligations under certain legal conditions, allowing recovery from their personal assets. This practice involves accumulating debts, going bankrupt, and continuing operations through a new firm, while the original company's debts remain. ANAF can invoke joint liability to recover debts from responsible individuals, but this requires legal grounds and evidence of their involvement in worsening the tax situation. Measures may include seizing bank accounts and properties. The goal is to prevent tax obligations from being neglected while allowing business activities to continue through new entities.