Until June 30, 2021, the possibility of retroactive application of the most favorable regime for the joint and several liability of governing legal entities has been extended.
In particular, the executives of companies that are jointly and severally liable for taxes of the companies they manage, can also apply for the retroactive application of the new provision more favorable for joint and several liability for debts related to cases before December 12, 2019.
It is recalled that the new provision on joint and several liability presupposes:
-The person to have one of the qualities defined by law during the operation / dissolution / liquidation of the legal entity,
– The debts became overdue during his term.
-They should not have been paid or returned to the State due to its fault.
The persons who are considered personally and jointly and severally liable for the fulfillment of the tax debts of legal persons and legal entities are:
- The executive presidents.
- The managers.
- The general managers.
- The administrators.
- The CEOs.
- Those in charge of the administration.
- The liquidators of legal persons and legal entities.
- The persons who actually exercise the management or administration.