Tag: Fiscal Code
Law no. 30/2024 amending Law no. 84/1998 on trademarks and geographical indications, Law no. 129/1992 on the protection of designs and models, as well as Law no. 64/1991 on patents for invention. In Article 3 of Law no. 84/1998 on trademarks and geographical indications, republished in the Official Gazette of Romania, Part I, no. 856 […]
Interest on VAT refund claims in Romania The concept of tax disputes refers to disputes in which one of the involved parties is a public authority and the purpose of the litigation is either the total or partial annulment of an administrative act, or compelling the public authority to issue an administrative act or perform […]
Starting in 2024, the Fiscal Code undergoes a series of modifications enacted by Law 296/2023 and Emergency Ordinance 115/2023. These changes encompass various aspects, including the method of calculating the income tax for micro-enterprises in Romania, additional conditions to qualify as a micro-enterprise in Romania, the mandatory adoption of the RO e-Invoice System and an […]
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 […]
According to regulations in tax law in Romania, a tax decision and an administrative tax act can be appealed in front of the fiscal authority in order to analyze the validity and legality of the taken measures.The appeal against a tax act is submitted to the issuing fiscal authorities in Romania within 45 days from […]
The taxable persons who apply for registration for VAT purposes, according to art. 153 para. (1) a) Fiscal Code, shall, on the same day of filing with the Trade Register the request for registration in the trade register, to submit to the tax authorities the form for registration for VAT purposes (form 098), according to […]
