With the programme law of 29.03.2012, the legislator has introduced a joint and several liability
mechanism in chronological order for all contractors.
In practice, this means that contractors may be held liable for the payment of fiscal and social debts of their subcontracotrs. In other words, tax and NSSO authorities can address a contractor higher up in the subcontracting chain to settle the fiscal and /or social debts of a subcontractor who fails to fulfil his obligations as far as arrears are concerned.
Moreover, the field of application of this mechanism which for the time being is limited to the construction sector, may be extended to other sectors to be determined by royaldecree.
This programme law entered into force on 16.04.2012. You have been warned!
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