Soluționarea conflictelor fiscale. Practici administrative și jurisprudență. Răspunderea solidară în materie fiscală (1)
Settlement of tax disputes. Administrative practices and case law. Joint and several liability in tax matters (1)

Summary/Abstract: This paper examines the legal framework governing joint and several liability in Romanian tax law, with particular emphasis on the conditions under which liability may be extended to administrators, shareholders, third parties, and related legal entities. The analysis addresses the substantive and procedural requirements for establishing liability, the safeguards available to affected persons, recent constitutional developments concerning Article 25 of the Fiscal Procedure Code, and relevant administrative and judicial practice. The study also highlights statistical data and practical trends emerging from challenges brought against decisions imposing joint and several tax liability.

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