On 3 September 2026, ANAF published a legislative proposal to amend the joint and several liability (răspundere solidară) framework under Article 143 of the Fiscal Procedure Code (Law 207/2015). The initiative addresses consistent judicial criticism of vague criteria used to extend tax liability to third parties—such as company administrators, shareholders, or related entities—for a debtor’s unpaid tax obligations. The proposed amendments establish a three-tier test: (1) effective control over the debtor’s financial decisions, (2) direct benefit from the tax evasion scheme, and (3) personal fault (dol or culpa) in the non-payment. ANAF must now issue a motivated decision referencing specific factual evidence for each criterion before issuing a payment injunction to the third party. The reform aligns with European Court of Human Rights jurisprudence on proportionality in tax collection (e.g., Şener v. Turkey) and OECD guidelines on responsible tax administration.
Key Takeaways
- Enhanced Legal Certainty: Taxpayers and advisors gain predictable standards to assess exposure risk, reducing arbitrary assessments that previously burdened courts with appeals.
- Procedural Safeguards: The mandatory motivated decision requirement introduces a de facto pre-injunction hearing, allowing potential solidary debtors to present counter-evidence before enforcement.
- Corporate Governance Impact: Directors and beneficial owners must document their oversight of tax compliance processes to demonstrate lack of fault, influencing board-level tax risk management policies.
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