Nou de la ANAF: poți răspunde pentru datoriile fiscale ale altcuiva

ANAF has introduced a new procedure allowing certain individuals to be held jointly responsible for another's tax debts under specific conditions. This regulation aims to prevent automatic liability based solely on one's role as an administrator or shareholder. The assessment will consider concrete facts and the individual's conduct related to tax obligations. Affected individuals have the right to be heard, review documentation, and present objections or explanations before a decision is made. The ordinance took effect on October 14, 2026, and applies to ongoing procedures without affecting previously completed legal acts.