- Liquidators are explicitly mentioned in the DLgs. 74/2000 as subjects through which a legal entity can commit tax offenses.
- Liquidators can be held responsible for the offense of failure to pay VAT in cases where they do not take action to make the payment.
- In a recent case, a liquidator was convicted for failing to pay VAT within the specified deadline.
- The defense argued that the liquidator was appointed shortly before the payment deadline and did not have access to the necessary funds.
- The court upheld the conviction, stating that the liquidator is responsible for the offense even if they were not in control of the funds at the time of their appointment.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
