Romanian Decision no. 1336/2023 amending and completing the Methodological Norms for the application of the Romanian Law no. 227/2015 on the Fiscal Code, approved by Government Decision no. 1/2016

In the case of transfer of ownership or its dismemberments by dealings inter vivos, the taxpayer is the one from whose property is transferred or its dismemberments: the seller, the lender, the transmitter in the case of the maintenance contract, of the datio in solutum document, of the transaction contract, except for the transfer by donation, as well as the establishment or transmission of the dismemberments of the property right free of charge.

There is no tax on the factual possession notation in the land register in the process of systematic or sporadic registration and subsequent registration of the right of ownership as a result of the factual possession notation.

When creating or transmitting the property rights, the tax is determined at the value declared by the parties, but not less than 20% from the minimum value established by the market study carried out by the chambers of the notaries public with expert evaluators authorized under the law. The same value will be established at the conventional extinguishment or by the consent of the holder of these dismemberments.

Romanian Law no. 424/2023 amending and completing Romanian Law no. 217/2023 amending and supplementing Romanian Law no. 286/2009 on Criminal Code, Law no. 135/2010 On the Criminal Procedure Code, as well as the Audiovisual Law no. 504/2002

The act of a sexual nature, other than those provided for in Article 218, committed between minors by coercion, making it impossible to defend itself or to express its will or taking advantage of this state is punishable by imprisonment from 2 to 7 years.

The sexual act of any kind committed by a major in the presence of a minor who has not reached the age of 16 shall be punished by imprisonment from 6 months to 3 years or by a fine.

Determination by a major of a minor who has not reached the age of 16 to witness the commission of some exhibitionist acts or performances in which they commit sexual acts of any nature, as well as the making available of pornographic material, are punishable by imprisonment from 3 months to 3 years or a fine.