Alexandru Aparaschivei | Nestor Nestor Diculescu Kingston Petersen | Attorneys & Counselors

Dec 2022

Tax Flash No. 4/2022 – The European Commission proposes the update of the VAT Directive – “VAT in the Digital Age” legislative package

13.12.2022 – The European Commission proposes the update of the VAT Directive – “VAT in the Digital Age” legislative package

Jul 2022

Tax Flash No. 3/2022 – Ordinance no. 16 amending and supplementing Law 227/2015 on the Fiscal Code, abrogating certain normative acts and other financial-fiscal measures

19.07.2022 – Ordinance no. 16 amending and supplementing Law 227/2015 on the Fiscal Code, abrogating certain normative acts and other financial-fiscal measures was published in Official Gazette no. 716

Feb 2022

Tax Flash No. 2/2022 – The organization and functioning of the Ministry of Public Finance and National Agency for Fiscal Administration – Adopted normative acts

21.02.2022 – Government Decision no. 238/2022 for the amendment and completion of Government Decision no. 34/2009 on the organization and functioning of the Ministry of Public Finance, as well as for the amendment and completion of Government Decision no. 520/2013 on the organization and functioning of the National Agency for Fiscal Administration

Feb 2022

Tax Flash No. 1/2022 – Ordinance no. 11/2022 for amending and completing normative acts, as well as for amending certain terms

11.02.2022 – Ordinance no. 11/2022 for amending and completing normative acts, as well as for amending certain terms was published in Official Gazette no. 97

Dec 2021

Tax Flash no.6/2021 – Emergency Ordinance no. 130/2021 regarding certain fiscal-budgetary measures, extension of terms, as well as for amending and completing normative acts

20.12.2021 – Emergency Ordinance no. 130/2021 regarding certain fiscal measures, extension of terms, as well as for amending and completing normative acts was published in Official Gazette no. 1202

Nov 2021

Tax Flash no.5/2021 – Emergency Ordinance no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice in Romania

24.11.2021 – For the application of Emergency Ordinance no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice in Romania, a series of normative acts have been published, as follows:

Sep 2021

Tax Flash no.4/2021 – Ordinance no. 8/2021 regarding the amendment and completion of Law no. 227/2015 regarding the Fiscal Code and Ordinance no. 11/2021 regarding the amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code were published in Official Gazette no. 832

01.09.2021 – Ordinance no. 8/2021 regarding the amendment and completion of Law no. 227/2015 regarding the Fiscal Code and Ordinance no. 11/2021 regarding the amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code were published in Official Gazette no. 832

Jun 2021

A tax dispute concerning VAT fixed establishments brought before the Court of Justice of the European Union (CJEU), after obtaining its referral to the Luxembourg based court – a game changer for “lohn” structures?

NNDKP CELF has successfully represented its client, a non-resident company, before the national court in which it has made a request for a preliminary ruling to the CJEU concerning the interpretation of the EU VAT Directive and Regulation as regards the existence of a VAT fixed establishment. The dispute with the Romanian National Agency for Tax Administration (in Romanian: Agenția Națională de Administrare Fiscală or, in short, ANAF) occurred in connection with the provision of toll manufacturing services (or “lohn” contracts as they are commonly known in Romania).

Apr 2021

Tax Flash no.3/2021 – Emergency Ordinance no. 19/2021 regarding certain fiscal measures, as well as for amending and completing normative acts within fiscal field

01.04.2021 – Emergency Ordinance no. 19/2021 regarding certain fiscal measures, as well as for amending and completing normative acts within fiscal field was published in Official Gazette no. 315

Mar 2021

Tax Flash no.2/2021 – The amendment and completion of the Fiscal Code and the Accounting Law

10.03.2021 – Emergency Ordinance no. 13/2021 amending and supplementing Law no. 227/2015 on the Fiscal Code and the Accounting Law no. 82/1991 was published in Official Gazette 197/2021