Aspecte problematice privind angajarea răspunderii solidare în materie fiscală_
Problematic Aspects Regarding the Employment of Joint and Several Liability in Fiscal Matters

Summary/Abstract: The institution of joint liability in tax matters is a fearsome weapon put at the disposal of the tax authorities for the purpose of collecting tax obligations. However, its sufficiently wide personal and material scope and the enforce ability of the joint liability decision have transformed this institution from an effective means of collection into one of oppression. In this article the author tries to show the source of this feeling of oppression induced to the taxpayers, by presenting three of the problems generating legal uncertainties and anxieties.

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