Analiza atribuţiilor, competenţelor şi obligaţiilor administratorului societăţii comerciale. Dimensiunea fiscală a problemei
The analysis of the attributions, powers and obligations of the statutory director of the company. The fiscal issues

Summary/Abstract: The legal framework in force does not allow the identification of all the duties/attributions of the statutory director. In small companies, we can accept that he acts as a „jolly joker”, trying to accomplish almost all the company's functions (commercial, administrative, staff, marketing and so on and so forth) subject to those that require a specific certification (accounting function) or specific knowledge (production function). However, in complex companies, it seems evident that the role of the director is limited to coordination and management. Within the groups of companies, there are frequent cases in which the parent company or another group company provides services to the subsidiary companies through persons who also acts as directors of these subsidiaries; in some cases, the Romanian tax authorities consider that these services fall within the director’s obligations and consequently deny the subsidiary’s deduction right both for expenses and VAT. This context requires the clarification of the scope and nature of the attributions and powers of the statutory director in our commercial law, with effects on the tax treatment.

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