Răspunderea fiscală a persoanei juridice. Necesitatea probării legăturii de cauzalitate ca element distinct al răspunderii
Tax Responsibility of the Legal Person. The Need for the Proof of the Causal Link as a Distinct Element of Responsibility

Summary/Abstract: In terms of tax recovery, attracting joint liability has been used as the main mechanism by the County Administrations of Public Finances. In recent practice of tax authorities attention has begun to turn to those taxpayers, in overwhelming proportion companies, to which liability is drawn, at least in appearance, in relation to objective criteria such as concluding agreements with contractual partners or employees of the initial debtor alongside the general condition that both taxpayers be under common control. The article proposes to analyze to what extent these conditions are not only necessary but also sufficient for such a measure of authority to be considered appropriate and the condition characteristic of any form of liability, the causal link, to be removed.

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