Joint Liability Of The “Administrators” Of Legal Entities
By virtue of the Circular No. Ε.2173/ 2020 of the Independent Authority of Public Revenue it is clarified inter alia that article 50 of L. 4174/2013 (Code of Fiscal Procedure), hereinafter the “Regulation”, which provides -under certain prerequisites- the personal and joint liability of the “administrators” of legal entities (e.g. executive Presidents, administrators, CEOs, liquidators […]