Datoriile firmelor pot fi imputate administratorilor și asociaților. ANAF a aprobat procedura: condiții și limite pentru sume

The ANAF has approved a new procedure allowing the tax authority to hold administrators and associates liable for a company's tax debts. This procedure requires ANAF to establish a clear connection between the actions of these individuals and the unpaid debts. The ordinance outlines the conditions under which liability can be imposed, including cases of insolvency and actions taken in bad faith. Specific limits on the amounts that can be claimed are also defined, ensuring that only debts incurred during the relevant period are considered. The procedure includes provisions for hearings and the rights of those involved, as well as conditions under which the process may be halted.