1. The decision no. 18/2021 regarding the File no. 1,838 / 1/2021 having as object the second appeal in the interests of the law filed by the General Prosecutor of the Prosecutor’s Office attached to the High Court of Cassation and Justice regarding the legal issue of imposition the accessory sentence in the case of the concurrent infringements, in the unitary interpretation and application of the provisions of art. 45 para. (5) of the Criminal Code

  • In the matter of the criminal treatment of the multiple violations, the application of the ancillary penalty involve firstly the establishment in addition to the initial main sentence and then in addition to the resulting main sentence and so the ancillary penalty cannot be applied directly to the resulting main sentence because the sentence reflects a process of individualization in relation to each crime that makes up the multiple violations.

  1. The Law no. 296/2021 regarding the approval of the Government Emergency Ordinance no. 33/2021 for the amending and supplementing the Law no. 156/2000 regarding the protection of Romanian citizens working abroad

  • A new paragraph (9) is inserted in Article 11 of the mentioned normative act, and it provides that the employment agents and employment service providers have the obligation to ensure that workers who are employed abroad have enough time to study the firm job offers, before concluding the agreements, and that they have been given detailed content explanations regarding the contracts.
  • The minimum time allocated for analyzing the job offers is 5 days for the workers who have not been mediated before, and for those who have previously benefited from mediation services, the minimum time for to studying the job offers is 2 days.

  1. The procedure for exemption the natural persons who do not have the quality of taxpayer to the social health insurance system from the payment of the social health insurance contribution, from 15.12.2021- Integral part of the Order 1984/2021

  • This procedure allows the exemption of the natural persons who do not have the quality of taxpayer to the social health insurance system, from the payment of the social health insurance contribution, respectively for those who have a sickness and maternity insurance in the social security system from another Member State of the European Union, the European Economic Area, the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland or in the states with which Romania has concluded bilateral social security agreements with provisions for sickness-maternity insurance, under the national law of those states, which produces effects on the Romanian territory, and who obtain incomes for which the social health insurance contribution is due, according to the law.
  • The procedure for the exemption is carried out by the department with attributions in the administration of the income tax and of the social contributions within the competent fiscal body according to the law, hereinafter referred to as the specialized department.

  1. Order no. 2021/2021 regarding the competence to administer the fiscal obligations due by natural persons who independently carry out economic activities or exercise liberal professions issued by the Tax Authority ANAF

  • The Procedure for the administration of fiscal obligations due by natural persons who carry out independently economic activities or are registered as carrying  liberal professions is approved.
  • The competent fiscal body in the administration of the fiscal obligations owed by the natural persons who carry out independently economic activities or liberal professions, hereinafter referred to as the competent fiscal body, is the central fiscal body in whose territorial race is the fiscal domicile of the natural person. In case of changing the fiscal domicile, the competence to administer the fiscal obligations due by the natural persons who carry out independently economic activities or exercise liberal professions is modified with the date of the change of the fiscal domicile of the natural person.
  • Starting with 2022, the tax returns and the informative declarations of the natural persons who carry out independently economic activities  or exercise liberal professions are submitted to the central fiscal body in whose territorial race is located the fiscal domicile of the natural person.
  • Starting with January 1, 2022,  the subsequent amendments to the data shall be declared by natural persons who carry out independently economic activities or exercise liberal professions at the new competent fiscal body.

  1. Law no. 315/2021 regarding the amending and supplementing the law Law no. 129/2019 for preventing and combating money laundering and terrorist financing, as well as for amending and supplementing some normative documents

  • The legal entities subject to the obligation to register in the Trade Registry, which have registered entities in the shareholding structure and / or which have their fiscal headquarters in non-cooperating jurisdictions from a fiscal point of view and / or in jurisdictions with a high risk of money laundering and / or terrorist financing and / or in jurisdictions under the supervision of relevant international bodies, for the risk of money laundering / terrorist financing, submit an annual statement on the real beneficiary of the legal entity, within 15 days of the approval the annual financial statements.
  • The legal entities registered in the trade register prior to the date of entry into force of Law 129/2019, except for national companies and companies wholly or majority are owned by the state, submit a statement on the real beneficiary of the legal entity, which they update it whenever a change occurs, in order to be registered in the Register of the real beneficiaries of the companies, and not annually, as before. This obligation is considered to be fulfilled for the legal persons who have submitted at least a declaration regarding the real beneficiary after the date of entry into force of Law no. 129/2019. Therefore, even companies registered before 2019 must submit a declaration of real beneficiary.
  • The declaration of the real beneficiary will be submitted always at the registration of the company in the Trade Registry.
  • In case of changing the identification data of the owner, the declaration shall be submitted within 15 days of the date on which it occurred.
  • The statement of the legal representative includes the identification data of the real beneficiaries, name, surname, date and place of birth, personal identification number, series and number of the identity document, citizenship, domicile or residence, as well as the ways in which control is exercised over the legal person. The statement can be given under private signature, in front of the notary or in front of a lawyer, submitted in an electronic form within the Trade Registry by electronic means, electronically signed or sent by postal or courier services or given in front of the Trade Registry.
  • The non-compliance with the submitted statement obligation is sanctioned with a fine up to 10,000 lei, and subsequently with the dissolution of the company.