Court Reaffirms Liability for New Administrators Despite Financial Crisis Claims in Tax Evasion Cases

The court reaffirmed that an administrator appointed after the tax declaration is still responsible for unpaid VAT, even if the company is in a liquidity crisis, unless it can be proven that the crisis was not attributable to them and all efforts were made to pay the tax. The administrator must conduct basic checks on the company’s finances upon taking office, as failing to do so exposes them to consequences from previous non-compliance.

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.

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