DGRN decision regarding Commercial Registry inscription
A new decision published at the end of last month (DGRN 31-3-12) makes it impossible to cease as an administrator if the company owes taxes.
The Tax Agency is entitled to discharge a company when the company has breached its tax obligations. The consequences of such discharge are the immediate closing of the page open to the entity in the Commercial Registry.
This means, that the registry of all acts in the Commercial Registry will be banned until the Tax Agency issues a certification registering the company. This extends to the cease of the administrator of the company, the decision can´t be registered if the company has been discharged because of tax obligations. Therefore, the liability of the administrator remains until the company owes no taxes.