{"id":18325,"date":"2021-01-05T11:56:25","date_gmt":"2021-01-05T11:56:25","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/?p=18325"},"modified":"2021-01-05T12:10:52","modified_gmt":"2021-01-05T12:10:52","slug":"responsabilitat-subsidiaria-davant-de-la-generalitat-de-catalunya-de-totes-les-persones-que-formen-el-consell-dadministracio","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/responsabilitat-subsidiaria-davant-de-la-generalitat-de-catalunya-de-totes-les-persones-que-formen-el-consell-dadministracio\/","title":{"rendered":"Responsabilitat subsidi\u00e0ria davant de la davant de l\u2019Hisenda P\u00fablica de totes les persones que formen el consell d&#8217;administraci\u00f3"},"content":{"rendered":"<p><span style=\"color: #000000;\">El Tribunal Econ\u00f2mic-Administratiu Central, en la seva Resoluci\u00f3 de el passat 19 de Oct. Rec. 492\/2018 resol que la responsabilitat subsidi\u00e0ria dels administradors de les societats, prevista en el par\u00e0graf primer de l&#8217;apt. 1 de l&#8217;article 40 de la LGT, \u00e9s personal i solid\u00e0ria entre si, sense que l&#8217;exist\u00e8ncia de Consellers-Delegats eximeixi de responsabilitat als altres administradors que haguessin incomplert les seves obligacions tribut\u00e0ries.<\/span><\/p>\n<p><span style=\"color: #000000;\">El TEAC, en aquesta Resoluci\u00f3, indica que la delegaci\u00f3 de facultats no priva el Consell de les seves facultats d&#8217;administraci\u00f3, ni suposa per a ell desvinculaci\u00f3 de l&#8217;activitat de gesti\u00f3, sobre la qual mant\u00e9 un ampli poder, sin\u00f3 que, per contra, conserva compet\u00e8ncia concurrent amb la de l&#8217;\u00f2rgan delegat, i per tant pot substituir aquest en el compliment dels actes compresos en les funcions delegades.<\/span><\/p>\n<p><span style=\"color: #000000;\">Per aix\u00f2, totes les persones que formen el consell d&#8217;administraci\u00f3 tenen el mateix nivell de responsabilitat i la circumst\u00e0ncia que s&#8217;hagi nomenat un Conseller Delegat no configura a aquest com a \u00fanic responsable dels deutes i sancions de la societat enfront de la Hisenda P\u00fablica, sin\u00f3 que \u00e9s responsable subsidiari a l&#8217;igual que la resta dels consellers.<\/span><\/p>\n<hr \/>\n<p><strong>JDA SFAI\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Econ\u00f2mic-Administratiu Central, en la seva Resoluci\u00f3 de el passat 19 de Oct. Rec. 492\/2018 resol que la responsabilitat subsidi\u00e0ria dels administradors de les societats, prevista en el par\u00e0graf primer de l&#8217;apt. 1 de l&#8217;article 40 de la LGT, \u00e9s personal i solid\u00e0ria entre si, sense que l&#8217;exist\u00e8ncia de Consellers-Delegats eximeixi de responsabilitat als<\/p>\n","protected":false},"author":50,"featured_media":18288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[791,766],"tags":[],"class_list":["post-18325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca","category-legal-ca"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/18325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=18325"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/18325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/18288"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=18325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=18325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=18325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}