Sinteză de jurisprudență fiscală națională (septembrie – octombrie 2019)
National Tax Case-Law (September – October 2019)
Author(s): Septimiu Ioan PuţSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: bankrupcy; director’s joint and several liability; tax debts; decision of joint and several liability; company tax debts; defence arguments; ability to present defence arguments; tax liability;
Summary/Abstract: Romanian tax courts have different approaches as far as the joint and several liability of former shar-holders and directors for the company’s tax debts are concerned. Such an example is commented with regard to the conditions that have to be met and, furthermore, with regard to the moment in time when arguments can be put forward by the respective taxpayer. An analysis of the debatable case-law of the Cluj Court of Appeal on this matter is also carried out.
Journal: Cluj Tax Forum
- Issue Year: II/2019
- Issue No: 5
- Page Range: 53-65
- Page Count: 13
- Language: Romanian
- Content File-PDF