{"id":2181891,"date":"2026-10-06T14:39:20","date_gmt":"2026-10-06T11:39:20","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2181891"},"modified":"2026-10-06T14:39:20","modified_gmt":"2026-10-06T11:39:20","slug":"administratorul-societatii-trebuie-sa-plateasca-tva-care-nu-a-fost-platit-de-firma-solutia-cjue","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2181891","title":{"rendered":"Administratorul societ\u0103\u021bii trebuie s\u0103 pl\u0103teasc\u0103 TVA care nu a fost pl\u0103tit de firm\u0103. Solu\u021bia CJUE"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-2\/2fd6447e-5b9d-4462-af84-150159986ebf\/index.jpeg?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;]<\/p>\n<article class=\"svelte-x63bga\">\n<nav>\n<ul class=\"breadcrump svelte-1pk9a69\">\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/\" title=\"Adev\u0103rul\" class=\"svelte-1pk9a69\">Home<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/adevarul-juridic\" class=\"svelte-1pk9a69\">Adev\u0103rul Juridic &amp; Juridice.ro<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/adevarul-juridic\/administratorul-societatii-trebuie-sa-plateasca-2562069.html\" class=\"svelte-1pk9a69\">Administratorul societ\u0103\u021bii trebuie s\u0103 pl\u0103teasc\u0103 TVA care nu a fost pl\u0103tit de firm\u0103. Solu\u021bia CJUE<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><main class=\"svelte-x63bga\"><\/p>\n<p>Un administrator c\u0103ruia autorit\u0103\u021bile \u00eei cer s\u0103 pl\u0103teasc\u0103 TVA-ul neachitat de firm\u0103 trebuie s\u0103 poat\u0103 contesta elementele datoriei care \u00eei justific\u0103 r\u0103spunderea personal\u0103. Dreptul s\u0103u la ap\u0103rare nu poate fi \u00eenl\u0103turat doar pentru c\u0103 decizia fiscal\u0103 emis\u0103 pentru societate a devenit definitiv\u0103, a stabilit Curtea de Justi\u021bie a Uniunii Europene (CJUE), <a href=\"https:\/\/www.juridice.ro\/858043\/cjue-c-158-25-aedt-si-etat-du-grand-duche-de-luxembourg-dreptul-la-aparare-al-administratorilor-raspunzatori-pentru-tva-ul-neachitat-al-societatii.html\" target=\"_blank\" rel=\"external\">informeaz\u0103<\/a> JURIDICE.ro.<\/p>\n<p>Cazul a pornit din Luxemburg. Autorit\u0103\u021bile fiscale stabiliser\u0103 obliga\u021bii de TVA pentru o societate, \u00eens\u0103 aceasta contestase decizia prea t\u00e2rziu. Ulterior, administra\u021bia fiscal\u0103 i-a cerut administratorului s\u0103 achite personal TVA-ul restant, \u00een baza unui mecanism na\u021bional de r\u0103spundere solidar\u0103.<\/p>\n<p>Instan\u021bele na\u021bionale nu i-au permis s\u0103 conteste datoria firmei. Argumentul lor: decizia fiscal\u0103 era definitiv\u0103, iar administratorul avusese posibilitatea s\u0103 o atace \u00een calitate de reprezentant al societ\u0103\u021bii.<\/p>\n<h2>Ap\u0103rarea firmei nu \u00eenlocuie\u0219te ap\u0103rarea administratorului<\/h2>\n<p>CJUE a subliniat c\u0103 societatea \u0219i administratorul pot avea interese diferite. Posibilitatea de a contesta o decizie \u00een numele firmei nu \u00eenlocuie\u0219te dreptul administratorului de a se ap\u0103ra atunci c\u00e2nd autorit\u0103\u021bile \u00eei cer plata din propriul patrimoniu.<\/p>\n<p>\u00cen procesul privind r\u0103spunderea sa personal\u0103, acesta trebuie s\u0103 poat\u0103 pune \u00een discu\u021bie inclusiv baza de calcul \u0219i valoarea TVA-ului restant, dac\u0103 aceste elemente sunt relevante pentru ap\u0103rare. De asemenea, poate invoca \u00eenc\u0103lc\u0103ri ale propriilor drepturi fundamentale produse \u00een procedura fiscal\u0103.<\/p>\n<h2>Hot\u0103r\u00e2rea nu \u0219terge automat datoria<\/h2>\n<p>Decizia CJUE nu \u00eel scute\u0219te automat pe administrator de plat\u0103 \u0219i nu redeschide impunerea fiscal\u0103 pentru societate. Ea impune \u00eens\u0103 ca instan\u021ba s\u0103 poat\u0103 verifica efectiv elementele pe care autorit\u0103\u021bile \u00ee\u0219i \u00eentemeiaz\u0103 cererea de plat\u0103 \u00eempotriva administratorului.<\/p>\n<p>Distinc\u021bia este esen\u021bial\u0103: caracterul definitiv al datoriei firmei nu poate transforma r\u0103spunderea administratorului \u00eentr-o obliga\u021bie imposibil de contestat, se arat\u0103 \u00een <a href=\"https:\/\/www.juridice.ro\/858043\/cjue-c-158-25-aedt-si-etat-du-grand-duche-de-luxembourg-dreptul-la-aparare-al-administratorilor-raspunzatori-pentru-tva-ul-neachitat-al-societatii.html\" target=\"_blank\" rel=\"external\">articolul publicat pe JURIDICE.ro<\/a>.<\/p>\n<p>Hot\u0103r\u00e2rea a fost pronun\u021bat\u0103 la 16 iulie 2026, \u00een cauza C-158\/25, \u0219i publicat\u0103 \u00een Jurnalul Oficial al Uniunii Europene la 5 octombrie 2026.<\/p>\n<p><\/main><\/p>\n<footer class=\"svelte-x63bga\">\n<div class=\"meta svelte-x63bga\">\n<div class=\"authors svelte-x63bga\"><span class=\"names svelte-x63bga\"><a href=\"https:\/\/adevarul.ro\/author\/2146\" rel=\"author\" class=\"svelte-x63bga\">juridice.ro<\/a><\/span><\/p>\n<div class=\"_hydratable\" data-props=\"%7B%22showLive%22%3Atrue%7D\" data-context=\"%7B%22parentBlockColumnCount%22%3A%7B%22value%22%3A0%2C%22type%22%3A%22store%2Freadable%22%7D%2C%22parentBlockBackgroundColor%22%3A%7B%22type%22%3A%22store%2Freadable%22%7D%7D\" data-component=\"ShareButton\">\n<div class=\"shareButtons svelte-itwbrr\">\n<div class=\"liveSessions metaFont svelte-1maxmbf\"><span class=\"value svelte-1maxmbf\">1<\/span> live <\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"tags svelte-1l3vwp1\"><span class=\"tags-label metaFont svelte-1l3vwp1\">Cite\u0219te mai multe despre<\/span><\/p>\n<div class=\"tags-list svelte-1l3vwp1\"><a href=\"https:\/\/adevarul.ro\/tag\/tva\" title=\"Ultimele \u0219tiri despre tva\" class=\"tag-pill svelte-1l3vwp1\">tva<\/a><a href=\"https:\/\/adevarul.ro\/tag\/cjue\" title=\"Ultimele \u0219tiri despre cjue\" class=\"tag-pill svelte-1l3vwp1\">cjue<\/a><\/div>\n<\/div>\n<\/div>\n<p><a class=\"moreFromCategory svelte-x63bga\" href=\"https:\/\/adevarul.ro\/adevarul-juridic\" title=\"Adev\u0103rul Juridic \u0219i Juridice.ro\">Mai multe din <strong class=\"svelte-x63bga\">Adev\u0103rul Juridic &amp; Juridice.ro<\/strong> \u203a<\/a><\/footer>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/adevarul.ro\/adevarul-juridic\/administratorul-societatii-trebuie-sa-plateasca-2562069.html&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-2\/2fd6447e-5b9d-4462-af84-150159986ebf\/index.jpeg?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;] Home Adev\u0103rul Juridic &amp; Juridice.ro Administratorul societ\u0103\u021bii trebuie s\u0103 pl\u0103teasc\u0103 TVA care nu a fost pl\u0103tit de firm\u0103. Solu\u021bia CJUE Un administrator c\u0103ruia autorit\u0103\u021bile \u00eei cer s\u0103 pl\u0103teasc\u0103 TVA-ul neachitat de firm\u0103 trebuie s\u0103 poat\u0103 contesta elementele datoriei care \u00eei justific\u0103 r\u0103spunderea personal\u0103. Dreptul s\u0103u la ap\u0103rare nu poate fi \u00eenl\u0103turat doar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[19,226],"class_list":["post-2181891","post","type-post","status-publish","format-standard","hentry","category-romania","tag-adevarul","tag-crawlmanager"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2181891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2181891"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2181891\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2181891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2181891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2181891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}