RAPORTAREA SARCINILOR FISCALE. RĂSPUNDEREA SOLIDARĂ ÎN DREPTUL FISCAL
REPORTING TAX BURDEN. SOLIDARY OBLIGATION IN TAX LAW

Summary/Abstract: Reporting tax burden to other categories of subjects is not a new problem for the Romanian legislator, but it suffered some changes that seem to respond to some criticisms formulated in the literature on the subject. So, this paper includes references to how to transfer the tax burden from their initial holders to other categories of persons envisaged expressly by legislator. It's about the legal representative of the initial debtor", but also the heir who accepted the succession, and the one who takes over the rights and obligations of the debtor subject to division, merger or transformation, or about the one who's guaranteeing the tax obligations of the original debtor. Alongside those persons who can be obliged to take over the tax burden of the initial debtor, this legal consequence with patrimonial effects may be supported by the persons against whom the solidary obligations is trained. They will be obliged to take the tax burden, but not determined by a certain quality to the initial tax debtor, but determined by committing actions or inactions of breach of obligations of a tax nature which may endanger the possibility of collecting tax debts from the initial debtor. In such circumstances, the Romanian legislator created the institution of solidary obligation of persons expressly indicated who act in bad faith in order to thwart the efforts of the tax authorities of collecting money for public funds. This liability can be trained through administrative decision of the tax authority and the applicable sanction it is that it can claim the guilty to pay in full and single the debt owed by the initial tax debtor, together with its accessories.

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