The Romanian Law no. 15/2024 amending and completing the Law on cadastre and real estate advertising no. 7/1996

If, on the occasion of the cadastral measurements of buildings located outside the town, which were the subject of the land fund laws, it is found that the area of the measurements is larger than the area of the property documents, the reserve remains at the disposal of the local commission for establishing the ownership right over the land, in which case, the, in the land book is noted in the second part the mention unidentified owner, the reserve of the local commission of land fund, without having the ownership right, the price per unit of measure, respectively hectare or real estate, to be paid in the amount of 50%.

The tabulation in the land register of the real estate rights transmission operating through the merger/division effect is carried out based on a documentation including: 

a) the conclusion of the registrar of the trade register, ordering the registration of the operation in the trade register;

b) the registration certificate in the trade register;

c) the merger/division project concluded in authentic form.

The Romanian Emergency Ordinance no. 115/2023 on certain fiscal-budgetary measures in the field of public expenditure, for fiscal consolidation, combating tax evasion, for amending and completing some normative acts, for, as well as for the extension of some terms

If, during the fiscal year, any of the associates/shareholders of a micro-enterprise owns, directly or indirectly, over 25% of the value/the number of participation titles or voting rights and other micro-enterprises, associates/shareholders must establish the micro-enterprises which come out the scope of this title and which is to apply the provisions of Title II starting with the quarter in which the respective situation is recorded, so that the holding condition of a single micro-enterprise is met. The exit from the taxation system on micro-enterprises incomes shall be communicated to the competent fiscal body, according to the provisions of Law no. 207/2015, with the subsequent amendments and completions.

The national system for the monitoring of road transport of goods, hereinafter referred to as the RO e-Transport System, is established. The RO e-Transport system represents the set of principles, rules and informatic applications aimed at monitoring the transports on the national territory, enabling competent authorities to determine potential diversion points in or out of the supply chain on the basis of the ITU code. The system is managed by the Ministry of Finance through the National Agency for Fiscal Administration and the National Center for Financial Information.

The obligation to declare in the RO e-Transport system the data provided in Article 4 (1) letter a) regarding the international transport of goods belongs to the following users:

a) to the consignee entered in the customs import declaration or to the consignor entered in the customs export declaration, in the case of goods subject to import or export operations, as the case may be;

b) the beneficiary in Romania, in the case of intra-Community acquisitions of goods;

c) to the Romanian supplier in the case of intra-Community supplies of goods;

d) the depositary, in the case of goods subject to intra-Community transactions in transit, both for goods unloaded on the territory of Romania for storage or for the formation of a new transport from one or more parties of goods, as well as for goods loaded after storage or after the formation of a new transport on the national territory from one or more parties of goods.