5. Consideraţii privind prescripţia dreptului de angajare a răspunderii solidare a administratorului societăţii insolvabile
5. Considerations regarding the prescription of the right to engage in joint and several liability of the administrator of the insolvent company

Summary/Abstract: The joint and several liability of the administrator under the terms of the Fiscal Procedure Code is a benefit granted by law to the fiscal authority to ensure the payment of tax claims, provided that it finds that all the conditions provided by law in this regard have been met, the limitation period for issuing the decision to impose joint and several liability on the administrator of the insolvent company being inextricably linked to the moment of declaring the debtor’s insolvency, under the conditions regulated by the Fiscal Procedure Code.

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