{"id":807749,"date":"2024-06-25T13:05:00","date_gmt":"2024-06-25T10:05:00","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=807749"},"modified":"2024-06-25T13:05:00","modified_gmt":"2024-06-25T10:05:00","slug":"solutie-novatoare-in-materie-fiscala-avocatii-andrei-taru-si-minodora-loga-de-la-taru-si-asociatii-au-determinat-directia-generala-de-solutionare-a-contestatiilor-din-cadrul-ministerului-fin","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=807749","title":{"rendered":"SOLUTIE NOVATOARE IN MATERIE FISCALA \u2013 Avocatii Andrei Taru si Minodora Loga de la Taru si Asociatii au determinat Directia Generala de Solutionare a Contestatiilor din cadrul Ministerului Finantelor sa inlature elementele raspunderii solidare reglementate de art.25 din Codul de procedura fiscala pentru persoana fizica contestatoare a deciziei organului fiscal prin care i se antrena raspunderea alaturi de persoana juridica, societate debitoare"},"content":{"rendered":"<article id=\"article-content\">\n<h1>SOLUTIE NOVATOARE IN MATERIE FISCALA \u2013 Avocatii Andrei Taru si Minodora Loga de la Taru si Asociatii au determinat Directia Generala de Solutionare a Contestatiilor din cadrul Ministerului Finantelor sa inlature elementele raspunderii solidare reglementate de art.25 din Codul de procedura fiscala pentru persoana fizica contestatoare a deciziei organului fiscal prin care i se antrena raspunderea alaturi de persoana juridica, societate debitoare<\/h1>\n<section id=\"article-info\">\n<p class=\"author\">Scris de: L.J. | <a href=\"https:\/\/www.luju.ro\/solutie-novatoare-in-materie-fiscala-avocatii-andrei-taru-si-minodora-loga-de-la-taru-si-asociatii-au-determinat-directia-generala-de-solutionare-a-contestatiilor-din-cadrul-ministerului-finantelor-sa-inlature-elementele-raspunderii-solidare-reglementate?pdf\" title=\"PDF\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/pdf-529.png\" alt=\"pdf\" title=\"pdf-529\"><\/a> | <a href=\"https:\/\/www.luju.ro\/solutie-novatoare-in-materie-fiscala-avocatii-andrei-taru-si-minodora-loga-de-la-taru-si-asociatii-au-determinat-directia-generala-de-solutionare-a-contestatiilor-din-cadrul-ministerului-finantelor-sa-inlature-elementele-raspunderii-solidare-reglementate?print=1\" class=\"external\" title=\"Imprimare\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/print-529.png\" alt=\"print\" title=\"print-529\"><\/a><\/p>\n<div class=\"info flex-container\">\n<div class=\"date\">25 June 2024 13:05<\/div>\n<div>Vizualizari: 3927<\/div>\n<\/div>\n<\/section>\n<section id=\"article-body\">\n<section id=\"page\" class=\"cf\">\n<div>\n<p><span><span><b><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/andrei_taru-1.jpg\" width=\"400\" height=\"225\" title=\"andrei_taru-1\">Av. dr. Andrei Taru <span>(foto)<\/span> si av. Minodora Loga, din cadrul Taru si Asociatii<\/b>, au obtinut o solutie novatoare prin argumentele sustinute in fata Directiei Generale de Solutionare a Contestatiilor din cadrul Ministerului Finantelor, astfel incat au determinat inlaturarea elementelor raspunderii solidare reglementate de art.25 din Legea nr.207\/2015 privind Codul de procedura fiscala, cu modificarile si completarile ulterioare, pentru persoana fizica contestatoare a deciziei organului fiscal prin care i se antrena raspunderea alaturi de persoana juridica, societate debitoare.<\/span><\/span><\/p>\n<hr>\n<p><span><span><br \/><\/span><\/span><\/p>\n<p><span><span>Avocatii au reusit, prin solutia obtinuta, sa schimbe optica ANAF in aceasta privinta, solutia de admitere a contestatiei pentru suma de 1.957.372 lei fiind una de pionierat in materie, organul fiscal fiind pana la aceasta solutie extrem de intransigent in ceea ce priveste antrenarea raspunderii solidare a persoanei fizice alaturi de debitoarea societate comerciala si nepronuntand astfel de solutii.<\/span><\/span><\/p>\n<p><span><span><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/taru_asociatii-2.jpg\" width=\"400\" height=\"225\" title=\"taru_asociatii-2\">Conform solutiei mentionate, se decide desfiintarea in totalitate a deciziei de atragere a raspunderii solidare emise de Administratia Sector 4 a Finantelor Publice pentru persoana fizica administrator, in vederea realizarii creantelor fiscale apartinand societatii comerciale pentru suma de 1.957.372 lei, urmand ca organul fiscal emitent al actului administrativ fiscal contestat sa emita un nou act administrativ fiscal, care sa aiba in vedere strict considerentele retinute in decizia de solutionare a contestatiei care au condus la desfiintare, in conformitate cu prevederile art.279 alin.(3) din Legea nr.207\/2015 privind Codul de procedura fiscala, cu modificarile si completarile ulterioare, in functie de situatia de fapt ce va fi contestata.<\/span><\/span><\/p>\n<p><span><span><br \/><\/span><\/span><\/p>\n<p><span><span><b>Avocatul dr. Andrei Taru a declarat:<\/b><\/span><\/span><\/p>\n<p><span><span><br \/><\/span><\/span><\/p>\n<p><span><span>\u201e<i>In sfarsit, prevalenta legii insolventei in concurs cu legea fiscala este recunoscuta si pe cale administrativa de catre Ministerul Finantelor, nemaifiind nevoie de un parcurs lung si anevoios pe calea contenciosului administrativ pentru rezolvarea in fata instantelor de judecata a acestei situatii. Este o solutie normala, menita sa degreveze instantele de contencios administrativ si fiscal. Speram ca si de acum incolo organul fiscal sa inteleaga si sa aplice in mod pertinent si corespunzator textele de lege in materie\u201d<\/i>.<\/span><\/span><\/p>\n<p><span><span><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/the_lawyer_network_official_member_logo_001.jpg\" width=\"700\" height=\"275\" title=\"the_lawyer_network_official_member_logo_001\"><br \/><\/span><\/span><\/p>\n<\/div>\n<\/section>\n<\/section>\n<section id=\"comments-boxes\">\n<div class=\"heading\">\n<h2>Comentarii<\/h2>\n<\/div>\n<\/section>\n<section id=\"comments\">\n<div class=\"heading\">\n<h2>Adauga comentariu<\/h2>\n<\/div>\n<div>\n<div id=\"emoticons-container\">\n<div id=\"comments-form-smilespanel\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/laugh-570.gif\" alt=\":D\" class=\"smile\" title=\"laugh-570\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/lol-585.gif\" alt=\":lol:\" class=\"smile\" title=\"lol-585\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/smile-547.gif\" alt=\":-)\" class=\"smile\" title=\"smile-547\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/wink-540.gif\" alt=\";-)\" class=\"smile\" title=\"wink-540\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/cool-549.gif\" alt=\"8)\" class=\"smile\" title=\"cool-549\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/normal-532.gif\" alt=\":-|\" class=\"smile\" title=\"normal-532\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/whistling-555.gif\" alt=\":-*\" class=\"smile\" title=\"whistling-555\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/redface-539.gif\" alt=\":oops:\" class=\"smile\" title=\"redface-539\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/sad-540.gif\" alt=\":sad:\" class=\"smile\" title=\"sad-540\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/cry-544.gif\" alt=\":cry:\" class=\"smile\" title=\"cry-544\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/surprised-539.gif\" alt=\":o\" class=\"smile\" title=\"surprised-539\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/confused-531.gif\" alt=\":-?\" class=\"smile\" title=\"confused-531\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/sick-557.gif\" alt=\":-x\" class=\"smile\" title=\"sick-557\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/shocked-556.gif\" alt=\":eek:\" class=\"smile\" title=\"shocked-556\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/sleeping-541.gif\" alt=\":zzz\" class=\"smile\" title=\"sleeping-541\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/tongue-553.gif\" alt=\":P\" class=\"smile\" title=\"tongue-553\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/rolleyes-538.gif\" alt=\":roll:\" class=\"smile\" title=\"rolleyes-538\"><img decoding=\"async\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2025\/12\/unsure-533.gif\" alt=\":sigh:\" class=\"smile\" title=\"unsure-533\"><\/div>\n<\/div>\n<\/div>\n<div class=\"text-center\">\n<p>DISCLAIMER<\/p>\n<p>Atentie! Postati pe propria raspundere!<br \/> Inainte de a posta, cititi aici regulamentul: <a href=\"https:\/\/www.luju.ro\/termeni-legali-si-conditii\" title=\"Termeni legali si conditii\">Termeni legali si Conditii<\/a><\/p>\n<\/div>\n<\/section>\n<\/article>\n<p> Source URL: https:\/\/www.luju.ro\/solutie-novatoare-in-materie-fiscala-avocatii-andrei-taru-si-minodora-loga-de-la-taru-si-asociatii-au-determinat-directia-generala-de-solutionare-a-contestatiilor-din-cadrul-ministerului-finantelor-sa-inlature-elementele-raspunderii-solidare-reglementate<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SOLUTIE NOVATOARE IN MATERIE FISCALA \u2013 Avocatii Andrei Taru si Minodora Loga de la Taru si Asociatii au determinat Directia Generala de Solutionare a Contestatiilor din cadrul Ministerului Finantelor sa inlature elementele raspunderii solidare reglementate de art.25 din Codul de procedura fiscala pentru persoana fizica contestatoare a deciziei organului fiscal prin care i se antrena [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":807750,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[114],"class_list":["post-807749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-romania","tag-luju-ro"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/807749","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=807749"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/807749\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/media\/807750"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=807749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=807749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=807749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}