Subsidiary liability is applied for damage caused by guilt, it’s widely practiced in Civil Law and, in particular, in the sphere of legal entities activity (Insolvency Law). Subsidiary responsibility is treated in its various theoretical aspects, bordered by the determined liability and juridical nature, also being compared to other liabilities, as well as the correlation between them. In the Civil Code of 1964, as well as that of 2002, are treated different hypostases of subsidiary liability, being analyzed in three cases and four theories that show their legal nature. Even being present in all Civil Law areas, there are no rules that would determine the concrete juridical nature of subsidiary liability of legal entities. Subsidiary responsibility having some specific features, there ought to be established its legal basis and terms for being transformed into norms that would facilitate its interpretation.