Am fost administrator doar formal. Răspund?

Se poate răspunde și ca administrator de drept; contează faptele imputate și probele. Administratorul de fapt poate răspunde și el.

Ce fac dacă ANAF îmi trimite decizie de răspundere solidară?

Aveți 45 de zile pentru contestație administrativă.

Director liability

The company went insolvent. Your own assets don't have to follow.

The liquidator or ANAF can ask a director to pay the company's debts personally. Liability is not automatic: they must prove an act, fault and a link to the loss. We test each of these against the accounting records.

Book a case review

Quick self-check

Tick what happened in the company. Each maps to art. 169 of Law 85/2014.

Books were not kept up to date or records are missinglit. d Records were not handed to the liquidatorlit. d Company money or assets were used personallylit. a Trading continued after debts could no longer be paidlit. c One creditor was paid first just before payments stoppedlit. g Assets were sold below value or moved outlit. e

Three routes, three defences

Who can pursue you personally

Each route has a different claimant, forum and deadline. The defence starts by identifying the right one.

	Insolvencyart. 169 L. 85/2014	Joint tax liabilityart. 25–27 Cod proc. fiscală	Corporateart. 72–73 L. 31/1990
Claimant	Judicial administrator, liquidator or creditors	ANAF, by decision	The company, by shareholder resolution
Who is liable	Management, including de facto directors	Directors, shareholders and others named by law	Directors, towards the company
Forum	Insolvency judge	Administrative appeal, then court	Civil court
Key deadline	3-year limitation (art. 171)	45 days to appeal	General 3-year limitation
Our input	Expert report on causes of insolvency	Testing the legal conditions and amounts	Review of management decisions

Services

Accounting and law in the same file

Directors

Defence against art. 169 claims

Response to the liquidator's claim, evidence, defence brief and support before the insolvency judge.

Forensic

The real causes of insolvency

We show with figures that insolvency came from the market, unpaid invoices or external costs, not the director's conduct.

ANAF

Appealing joint tax liability

We check whether the legal conditions are met and whether the amounts assigned to you are right.

Accounting

Rebuilding the records

We rebuild trial balances and ledgers from statements and invoices to rebut the missing-records presumption.

Practitioners and creditors

Building the claim

Reports on causes of insolvency and loss calculations for liquidators and creditors.

Prevention

Director risk review

Before winding up, selling shares or filing for insolvency, we check what personal risks remain.

The act, fault and causation must all be proven. If one is missing, the claim fails.Art. 169 liability is tort liability, not an automatic guarantee of company debts.

Common questions

What a director should know

I was only a nominal director. Am I liable?

Formal directors can be held liable even without real involvement, but what matters is which acts are alleged and what evidence exists. The de facto director can be liable too.

I sold the company. Can they still come after me?

Yes, for the period you ran the company. A review before the sale protects you.

Do missing records mean automatic liability?

Not automatically, but it creates a presumption that is hard to rebut. Rebuilding the books is often the most effective defence.

ANAF sent me a joint-liability decision. What now?

You have 45 days to appeal. Send us the decision quickly so we can check the conditions and the amounts.

Contact

Send us what you received

FirmBuchhaltung & Bilanz Audit · CUI 35926102 · J40/5123/2016
AddressSplaiul Unirii nr. 16, et. 1, ap. 108, 030139 București
Phone / WhatsApp0744.328.886 · WhatsApp
Emailbilanzaudit@gmail.com
Webbilanzaudit.ro