Abstract:
Given the current social and economic context, we are witnesses to the alarming growth of felony complaints formulated against the administrators of trading companies in order to retain on the pay-sheets the contributions and taxes for each employee and the non-effected transfer to the public budget. In order to avoid the ceasing of the trading company’s activity, the economic agents prioritize the available money and make it available first to the employees and providers, without the intention of eluding the legal provisions. Thus, although there is a risk of being held liable for felonies, this solution is taken into account very often, in order to avoid bankruptcy, due to the fact that even the legal provisions provide administrative fines, until the 1st hearing in Court.
