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Legal updates
Joint and several liability for a company's tax debts. The new ANAF procedure (Order no. 1163/2026), step by step
From 14 October 2026, ANAF must show, for each director, shareholder or buyer of assets, the act, the period, the bad faith and the link to the non-payment, and the person concerned must be heard before the decision. Who can be held liable, for what amount, how the procedure runs and how the decision is challenged, with a deadline calculator.