The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL

Abstract

The paper addresses technically and practically the situations of voluntary dissolution andliquidation of companies and the fiscal and accounting implications, which can occur, being animportant guide, as the way the company was established and later how it was dissolved can oftenhave connotations in relation to the responsibility of the administrators on both the civil and thecriminal aspects. The implications, particularly those of fiscal order may lead that entity to the impossibilityto cover the liabilities from exploitation of the asset, the debtor found in a state of insolvencyproceedings being obliged to request the opening of insolvency proceedings (Terzea,2017, p.43). The problems differ depending on the way the respective entity has ceased its existence and thenumber of tax issues, of criminal complaints filed against the administrators, by the fiscal creditorA.N.A.F. make this dissolution procedure, a stage full of legal interpretations and legislative blur.

Keywords

• dissolution
• liquidation
• merger
• taxation
• accounting