Tax Flash No. 3/2015
Ordinance no. 4 /2015 for the amendment and completion of Law 571/2003 in relation to the Fiscal Code was published in the Official Gazette 74/2015.
The provisions of art. 11 of the Fiscal Code align to the provisions of O.U.G no. 80/2014 through which, as of February 1st 2015, new situations of annulment of VAT registration are regulated for taxable persons not justifing the intention and capability to perform an economic activity.