1. The procedure regarding the elaboration and transmission by the fiscal control structure of the list of fiscal obligations that may be subject to the annulment provided by Law no. 43/2023 for the cancellation of some fiscal obligations.
In order to draw up and send to the department with evidence on the payers the list of fiscal obligations that are subject to the cancellation provided by Law no. 43/2023 for the cancellation of some fiscal obligations, contained in tax decisions on amounts additionally established as a result of tax controls, issued and communicated to the taxpayer, at the level of the tax inspection structure/tax fraud issuing administrative-fiscal acts is proceed as follows:
a) the fiscal inspection / documentary verification actions and the administrative-fiscal acts concluded as a result of these fiscal control actions and communicated to the taxpayers, following which were established additional differences of fiscal obligations representing taxes, fees and contributions of the nature of those covered by Law no. 43/2023;
b) an analysis of the actions identified according to the above is performed, which consists in verifying the findings, in order to establish whether the differences of fiscal obligations established in addition are of the nature of those covered by the provisions of Law no. 43/2023;
c) in the situation where in the taxation decision are entered only amounts established in addition to the nature of those covered by the provisions of Law no. 43/2023, the fiscal inspection body/tax fraud completes the list by taking over in full the amount subject to cancellation from the tax decision ( both the main and the ancillary tax obligation, as the case may be );
d) in the situation where in the total amounts additionally established by the taxation decision are included both amounts of the nature of those covered by the provisions of Law no. 43/2023, as well as amounts not covered by the respective normative act, the fiscal control body shall, for each fiscal obligation, recover the calculations related to the amount established in addition, both for the main tax obligation and for the accessory tax obligation, as the case may be. They are recalculated for the same period for which they were initially calculated in the tax decision, so as to include in the list only the fiscal obligations of the nature of those that are the object of the annulment according to Law no. 43/2023;
2. Order no. 182/2023 on the obligation of economic operators to provide consumers with clear and unequivocal information on the price of products.
This order establishes the conditions for correct and unambiguous information regarding the display of the prices of products sold both by direct and distance sale, by use/through loyalty cards or other consumer loyalty instruments issued by economic operators, in order to facilitate price comparison.
In the case of a direct sale, economic operators are obliged to inform consumers by applying to the product or in the immediate vicinity where the product is exposed at least the highest price of the product in question, even if the price is reduced as a result of the use of a loyalty card or other consumer loyalty tools issued by the economic operator, using for all prices the same font characters, color, size and other features.
In the case of an online sale, economic operators are obliged to inform consumers by displaying in the same field of vision in which the product is exposed at least the highest price of the product in question, even if the price is reduced as a result of the use of a loyalty card or other consumer loyalty tools issued by the economic operator, using for all prices the same font characters, color, size and other features.