Tax Flash No. 7/2015

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Law 187/2015 approving Emergency Ordinance 6/2015 amending and completing Law 571/2003 regarding the Fiscal Code was published in Official Gazette 499/2015

General Provisions

  • An independent activity is defined as any activity carried out by an individual if at least four of the following criteria are met:
    • free choice of rendering the activity, the work schedule and the work place;
    • free choice to carry out activities for several clients;
    • the risks are assumed by the individual carrying out the activity;
    • when carrying out his/her activity, the individual uses his/her working capital;
    • in carrying out the activity the individual contributes with intellectual work and/or physical work, as the case may be;
    • the individual is part of a professional body/order having regulatory and supervisory role for the profession in accordance with the special normative acts regulating the organization and the performance of the respective profession;
    • free choice to carry out activities directly with personnel employed by the entrepreneur or by contracting third parties as per the law
  • In case the tax authorities disregard a transaction on the grounds that it has no economic substance, they need to support their tax decision by indicating the elements leading to this decision, as well as the evidence considered in this respect

VAT

  • The concept of international organism of public law which is not considered a taxable person for the activities that are conducted as a public authority is introduced
  • The list of activities for which public institutions and international bodies governed by public law are taxable persons was extended
  • The application of the reduced VAT rate of 9% is extended for beer served within the restaurant and catering services and falling within CN code 22 03 00 10

Law 186/2015 approving Emergency Ordinance 8/2015 amending and completing certain normative acts was published in Official Gazette 495/2015

  • The provisions regarding the obligation to include the tip in a tax receipt are eliminated
  • The personal cash registry is eliminated

Decision 363/2015 regarding the exception of unconstitutionality of the provisions of Article 6 of Law 241/2005 on preventing and combating tax evasion was published in Official Gazette 495/2015

  • The legal provisions according to which the withholding and non-payment to the state budget of taxes and social contributions represents criminal offence were declared unconstitutional

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