Directors’ liability for the insolvency of the (trade) company under the terms of art. 25 paragraph (2) of the Fiscal Procedure Code Cover Image
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Răspunderea administratorilor pentru insolvabilitatea societăţii (comerciale) în condiţiile art. 25 alin. (2) din Codul de procedură fiscală
Directors’ liability for the insolvency of the (trade) company under the terms of art. 25 paragraph (2) of the Fiscal Procedure Code

Author(s): Luminiţa Tuleaşcă
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: insolvency; tax claims; company debtor; director; liability;

Summary/Abstract: The study examines the directors’ liability for the insolvency of companies from the perspective of art. 25 paragraph (2) of Law no. 207/2015 regarding the Code of Fiscal Procedure, this being among the most frequent reasons for incurring the directors’ liability and the cause of certain complex issues generated by the concurrence with the directors’ liability in the matter of insolvency – regulated by art. 169 of Law no. 85/2014 regarding the procedures to prevent insolvency and the insolvency procedures.In this context, the main concern of the article consists in the examination of the requirements for incurring the directors’ liability for the insolvency of the company according to art. 25 paragraph (2) of the Code of Fiscal Procedure and the solutions of the neutralization of the abusive/ ungrounded exercise of the procedures of incurring the directors’ liability in the tax matter.

  • Issue Year: 2020
  • Issue No: 01
  • Page Range: 156-172
  • Page Count: 17
  • Language: Romanian