On 3 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) published a draft order for public consultation regarding the approval of the Procedure for Attracting Joint Liability regulated by Articles 25 and 26 of Law No. 207/2015 on the Fiscal Procedure Code. The draft aims to clarify the procedural steps for holding third parties jointly liable for tax debts of a taxpayer, a measure designed to enhance collection enforcement. Stakeholders have 10 calendar days from publication to submit comments to presa@anaf.ro. The procedure details the conditions under which ANAF may issue a joint liability decision, the categories of persons who can be held liable (including administrators, shareholders, and related parties), and the procedural rights of the notified party to contest the measure.
Key Takeaways
- Expanded Liability Scope: The draft explicitly extends joint liability to de facto administrators, beneficial owners, and persons who have directly contributed to the taxpayer’s insolvency, aligning with recent Court of Justice of the European Union (CJEU) rulings on tax avoidance.
- Procedural Safeguards: Notified parties receive a 30-day window to submit objections before the final decision, and the order mandates a mandatory hearing if requested, strengthening due process protections.
- Integration with Enforced Collection: Once a joint liability decision becomes final, it serves as an enforceable title, allowing immediate seizure of assets without a separate court order, significantly accelerating recovery for the state budget.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement