Tax decision establishing tax debts payable by the taxpayer company. Administrative appeal lodged by the former legal directory of the company, denied by the tax authority for lack of standing to be sued of the appeal titleholder.

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

By the provisions of of Article 268 paragraphs (1) and (2) of Law no. 207/2015 on the Code of fiscal procedure recognizes the right to file an appeal against the fiscal administrative act not only to the natural or legal person to whom the act is addressed or to its legal representative, but also to „the person who considers its rights affected by a fiscal administrative act”. The former statutory administrator of the debtor company, in charge 
of which tax debts were established by the contested fiscal administrative acts, a person’s rights may be considered affected and said person may formulate in own name the administrative appeal, if that person proves that the act directly harms it.