Răspunderea întemeiată pe dispoziţiile art. 6 alin. (2) din Legea contabilităţii*

* Articolul are la bază prelegerea cu acelaşi titlu susţinută de autori la Conferinţa "Dreptul Afacerilor în Dinamica Inovării" (DADI), Ediţia a III-a, "Dinamica răspunderii în Dreptul Afacerilor - Controverse. Soluţii. Tendinţe", Iaşi, 16-17 mai 2025.

Prof. univ. dr. Radu BUFAN

Av. dr. Daniela CONSTANTIN-VOROVENCI

ABSTRACT

Amid increasingly intense tax audits and the sometimes rigid enforcement of norms by fiscal authorities, the issue of liability in VAT deductions and expense rejections has grown significantly in relevance. Authorities often cite - albeit indirectly - Article 6(2) of Accounting Law no. 82/1991 to justify the penalization of corporate taxpayers for formal irregularities committed by suppliers, upstream partners, or accounting personnel, including professional accountants. This practice jeopardizes the legal security of honest taxpayers and raises serious concerns about liability limits for...