Răspunderea membrilor organelor de administrare ale societăţii insolvabile şi insolvente (Partea a II-a - Răspunderea în procedura fiscală)

Dr. Sebastian BODU, MBA

Universitatea "Titu Maiorescu", Facultatea de Drept

ABSTRACT

Personal liability of the members of the administrative bodies to the taxpayer of the managed legal person is a liability of guarantee which allows a direct action against these persons, which exclusively benefits the tax creditor, that violates the rules of equality and equity between creditors, whether they are privileged. Personal liability under the tax procedure is the liability of the directors, whether legal or factual, and not to other persons, such as shareholders, except in the case of art. 25 par. (3) Fiscal procedure code, which is a special case of piercing the corporate veil for the abuse of legal personality.

Keywords: administrators, tort liability, joint and several liability, legal person, loss of limited liability, bad faith, fraud, damage, tax...