Understanding Joint Liability of Administrators or Directors in a Company in Romania

We are Romanian lawyers specializing in tax law, tax disputes, and litigation, equipped to guide clients through the process of filing appeals against tax decisions involving joint liability.

At Montenegro Law Firm, we have a proven track record of assisting and representing clients in fiscal and tax disputes, successfully drafting appeals against decisions issued by ANAF (the National Agency for Fiscal Administration) and securing favorable outcomes.

How does one initiate proceedings to establish joint liability for a company’s administrator?

To establish the joint liability of a company’s administrator or director in Romania, tax authorities issue a decision outlining the factual and legal basis for their determination.

In cases where a Romanian company declares insolvency, the debtor declared insolvent may be held jointly liable alongside the administrator.

Establishing bad faith on the part of administrators, directors, or other involved parties is crucial for invoking joint liability. Tax authorities must provide conclusive evidence to support such claims.

Demonstrating the bad faith of a company director typically falls under the purview of financial assessments conducted during insolvency proceedings.

Challenging these decisions requires filing an action for annulment against the decision to impose joint and several liability. A specialized tax lawyer adept in tax law and dispute resolution is essential for navigating this process effectively.

Following the initiation of the challenge, recourse to the competent administrative court is available to appeal ANAF’s decision.

Our Romanian law firm strongly recommends engaging the services of a specialized tax lawyer in Romania to handle tax-related matters with precision and expertise.