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...

Personal liability of the directors towards the creditors follows the liability of the legal person, the one that is damaged by the torts of the directors, so that it aims to reintegrate the corporate assets. The damage thus affects the legal person and only indirectly and implicitly the creditors, the latter being the recipients of the compensation only in the case of the judicial liquidation of the legal person.The personal liability c...