Răspunderea membrilor organelor de administrare ale societăţii insolvabile și insolvente (Partea a II-a – Răspunderea în procedura fiscală)
01 01 2025
Personal liability of the members of the administrative bodies to the taxpayer of the managed legal person is a liability of guarantee which allows a direct action against these persons, which exclusively benefits the tax creditor, that violates the rules of equality and equity between creditors, whether they are privileged. Personal liability under the tax procedure is the liability of the directors, whether legal or factual, and not to othe...
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