Răspunderea solidară din perspectiva dispoziţiilor art. 27 alin. (2) lit. d) din O.G. nr. 92/2003 privind Codul de procedură fiscală, modificată şi completată

Joint liability under the provisions of art. 27 para. (2) letter d) of G.O. no. 92/2003 regarding the Fiscal Procedure Code, as amended

Abstract

Competence to settle the actions for annulment of decisions regarding joint liability under the provisions of art. 27 para. (2) letter d) from G.O. no. 92/2003, as amended, regarding the Fiscal Procedure Code, shall be determined according to the provisions of art. 10 par. 1 sentence II of Law no. 554/2004, as amended, by crietriul value. For outstanding payment obligations of the debtor declared insolvent, the administrators are jointly liable with him or any other persons that caused the failure to declare and/or failure to pay the tax obligations at maturity. The court invested with the censorship of legality of the decision of joint liability will check the condition regarding bad faith...