Dreptul societar sub asaltul ANAF. Ignorarea personalităţii juridice societare în scopul recalificării veniturilor din activitatea societăţilor cu răspundere limitată cu asociat unic în venituri salariale

The article addresses the existence of the legal basis for the requalification of the activity performed by limited liability companies with sole shareholder as salary income. Starting from the provisions of the Fiscal Code, the structure of the general anti-abuse rule provided by art. 11 para. (1) of Fiscal Code and the special provision of art. 7 point 3 of Fiscal Code is analyzed, the authors concluding that these provisions do not allow such a requalification. In support of this conclusion, are brought additional arguments related to the teleological interpretation, the doctrine of piercing the corporate veil, the authentic interpretation derived from the legislative process of approving the Government Ordinance no. 16/2022 and, finally, the procedure for the regularization of advance payments according to art. 171 of Fiscal Procedure Code.