Category: Legislation

Transcription of foreign civil status documents into Romanian registries

Any Romanian citizen is obliged by law to transcribe their civil status documents obtained abroad. Foreign civil status means for example birth certificates of Romanian citizens born abroad, marriage certificates of Romanian citizens married abroad, death certificates of Romanian citizens who died abroad. The Romanian citizen must apply on their own name or through an authorized […]

How to Establish and Incorporate a Limited Liability Company in Romania Using a Corporate Lawyer in Bucharest

What seems to be relevant in the present article is the current legislation in Romania which allows any private or corporate entities to incorporate a limited liability company in Romania. In this regard, the article proposes to give an overview of the legal steps in order to incorporate a limited liability company in Romania by […]

New Customs Code of the European Union

The Customs Code establishes the general rules and procedures applicable to goods brought into or out on the customs territory of the Union and is applied uniformly throughout the Union. Starting in June 2016 will enter into force the provisions regarding the use of electronic data processing techniques for all exchanges of information (statements, requests, […]

Tax on dividends starting in January 2016

In case a Romanian legal entity pays the dividends to another Romanian legal entity, it is required to withhold, declare and pay tax on dividends to the state budget until the 25th of the month in which the dividends are paid. In case the dividends have not been paid by the end of the year […]

The High Court of Cassation and Justice decided that an appeal against the tax audit report is inadmissible

The High Court of Cassation and Justice, in motivating the decision, considered that the tax audit is the document that underlies the issuance of the tax decision, namely that document that records the findings of the fiscal inspection bodies, “it does not represent an administrative act” so as defined by art. 41 of Ordinance no. […]

The Constitutional Court decision on rejection of the exceptions of unconstitutionality of the provisions of OUG no. 194/2002 on foreigners

The criticized article of law refers to the extension of the temporary residence in Romania for work purposes, for strangers who entered Romania for this purpose, if they prove the existence of concluding an individual labor contract, full time, which is registered in the General Register of the Employees, with a salary at least the […]