Thus, based on the solidary liability established by the art. 27 and art. 28 of the Tax Procedure Code, the Finances Authorities with legal competences in the enforcement of the principal debtor are entitled to ask any co-debtor the full realization of the fiscal obligation imposed to the principal debtor.
In order to establish the physical and legal persons, if appropriate, for which the provisions mentioned in the art. 27 of the Tax Procedure Code are applied for, the Tax Authorities for enforcement of the principal debtor, shall perform the proceedings consisting into the identification, the assessment and the management of all relevant documents that will form the basis of the start of the solidary liability procedure, through the following modalities: