Datoriile firmei, plătite din buzunarul administratorului? Ce poate și ce nu poate face Fiscul

The tax authority can pursue personal assets of a company's administrator for unpaid debts, but only under specific legal conditions. Simply being an administrator does not automatically make one liable for the company's taxes. The tax authority must provide clear evidence and legal grounds for such claims. A recent Constitutional Court decision emphasized the need for clear criteria for establishing joint liability. Additionally, EU regulations on VAT also apply, requiring proportional measures and the right to contest claims. The state must justify any personal liability, as managing a company with debts does not equate to personal debt responsibility.