OFICIAL ANAF schimbă procedura de atragere a răspunderii solidare. Ce trebuie să știi - StartupCafe

The ANAF order published establishes a new procedure for joint liability, replacing previous regulations. It outlines the scope of tax obligations subject to this liability and the competent fiscal authority. The order includes provisions for ongoing procedures and specifies the necessary documentation for the process. It emphasizes individual assessment of each case to avoid automatic liability based solely on formal roles. The order also details the rights of the parties involved, including the right to a hearing and the opportunity to present objections. It applies to various entities, including legal representatives and associated individuals, under specific conditions.