Evoluţia răspunderii solidare: De la răspunderea civilă la răspunderea consacrată în dreptul fiscal

Conf. univ. dr. Cristina ONEŢ

Universitatea "Lucian Blaga" din Sibiu

Facultatea de Drept

Keywords: creditor, debtor, joint and several liability, tax sanction

The Evolution of Joint and Several Liability in Tax Law: Between Civil Law Roots and Fiscal Realities

Abstract

The provisions of civil law and those of tax law regarding joint and several liability entitle us to consider that we are dealing with a civil law institution, incorporated into tax legislation but with specific content. In this context, it is necessary to analyze the extent to which certain characteristics of joint and several liability in civil law can be considered applicable in tax law as well. Therefore, we found it useful to draw a conclusion regarding the extent to which the provisions of the Civil Code - intended to determine the conditions and effects of joint and several liability - are or are not applicable to...