Case Study: Specialized Court Rejects Claim to Hold Company Administrator Personally Liable for Unpaid VAT – Lack of Required Legal Conditions
Context and Factual Background The Specialized Tribunal in Cluj opened simplified insolvency proceedings against the debtor company. The finalized table of creditor claims included a claim from the Cluj-Napoca Regional Directorate for Public Finance (DGRFP) for additional assessed VAT. The company had been registered as a VAT payer though it never exceeded the registration threshold, …