Insolvency and joint and several liability for tax debts owed by pharmacies and managed by the tax authorities within ANAF

Lecturer PhD Ecaterina Mariana SUCIU

Faculty of Economic Sciences, "Andrei Şaguna" University, Constanta

Doctor specialist infectious diseases Claudiu Valentin SUCIU

Geronto Life Med Hospital, Bucharest

Assistant professor PhD Felicia SUCIU

Faculty of Pharmacy, "Ovidius" University of Constanta

ABSTRACT

The declaration of the state of insolvency of debtors who are legal persons/ individuals is made according to the legal and procedural framework provided by OMFP 447/2007 for the approval of the Procedure regarding the declaration of the state of insolvency of debtors who are natural or legal persons.

The territorial enforcement structures within ANAF (where the taxpayers of the pharmacy unit type have their declared tax domicile), in the case of debtors declared insolvent without assets, carry out the transfer of debts to a separate tax record.

For debts not paid to the...