The Official Gazette of Romania, Part I, no. 85 dated February 4, 2014 it has been published the Order of the National Agency for Fiscal Administration no. 127/2014 approving the Instructions on the procedure of joint and several liability governed by the provisions of art. 27 and 28 of Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code.
Normative act approves guidelines on the application of joint and several liability proceedings governed by the provisions of art. 27 and 28 from Ordinance no. 92/2003 regarding the Fiscal Procedure Code.
Under joint and several liability provisions of art. 27 and 28 of the Tax Procedure Code, tax authorities for enforcement of the principal debtor are entitled to ask any debtor completion of the tax liability.
In order to establish the physical and legal persons, as appropriate, which comes under art. 27 of the Tax Procedure Code, tax authorities in the enforcement debtor’s principal activities consisting in the identification, assessment and management of all relevant documents that will form the basis of the start procedure solidary liability.
Such activities will be achieved through the following operations:
– determining sources of data and information;
– consulting databases held by the tax authority with powers for enforcement of the principal debtor for the debtor’s property to highlight movements that took place in a certain period of time;
– request data and information from the natural or legal persons or other entities deemed useful by the competent tax authority for enforcement of the principal debtor, in proceeding what started attracting several liability;
– analyzing data and information held by the competent tax authority for enforcement of the principal debtor;
– individualization of individuals and legal entities, as appropriate, and determine the amounts of money that will be subject to the procedure start attracting several liability.
:: The source: JURIDICE.ro