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- Title
22. Decizie de angajare a răspunderii solidare. Obligația organului fiscal de a proba că starea de insolvabilitate a societății a fost cauzată de atitudinea culpabilă a administratorului.
- Abstract
The liability of the insolvent legal entity's director shall not occur by operation of law when its liabilities cannot be covered, however, it is necessary to demonstrate, upon issuance of the decision for incurring joint and several liability, the fact that the state of insolvency was caused by the culpable attitude of the director, who had disregarded the applicable legal provisions, causing or favouring the state of insolvency of the company. Such evidence is all the more necessary, as Article 14 para. (2) of the Civil Code, a legal rule of general applicability, expressly orders in the sense that the „good faith“ shall be presumed until proven otherwise. The tax body has not argued persuasively, namely it has not demonstrated to what extent the action or inaction of the director would have caused the declaration of the state of insolvency of the debtor legal entity, under the circumstances in which, the administrative act only carried out a presentation of the facts, chronologically, without showing the director's actions or omissions directly.
- Subjects
LEGAL liability; ADMINISTRATIVE acts; BANKRUPTCY; ATTITUDE (Psychology); DEBTOR &; creditor; BUREAUCRACY
- Publication
Romanian Case Law Review / Revista Română de Jurisprudenţă, 2019, Issue 4, p139
- ISSN
1844-6450
- Publication type
Article