SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ: SEPTEMBRIE - OCTOMBRIE 2020
NATIONAL TAX CASE-LAW: SEPTEMBER – OCTOBER 2020

Summary/Abstract: The triggering of directors’ legal liability for the company’s insolvency is an option that the tax authorities are frequently using, no matter if they have grounds for it. Checking whether conditions listed under article 25 par. (1) (c) of the Tax Procedure Code are met must be done on a case-by-case basis considering the relevant facts and the managerial freedom companies have at the level of their leading bodies. The simple failure to ask for the opening of the bankruptcy procedure cannot justify a conclusion on the director’s bad faith that led to the company’s bankruptcy and its failure to pay due taxes. On the contrary, while starting from the presumption of good faith, this omission must be responsibly read in conjunction with the other legal conditions.

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