“Pursuant to art. 72 of Law no. 31/1990, the obligations and responsibility of the directors shall be governed by the provisions regarding the mandate and the special ones stipulated in this Law, of art. 1554 – Art. 1555 Civil code showing that the termination of the mandate of the previous directors can not intervene except […]
“If by a counterclaim is requested the exclusion from the company of the shareholder director for serious disagreements between the shareholders, and the court finds the perpetration of this illegal acts in connection with the idea of ‹‹guilt, the companys sanction that emerges is the one provided for by art. 222 paragraph (1) d) of […]
According to the Central Fiscal Commission Decision no. 2/2015 concerning the interpretation and application of the Tax Code provisions, for the income from rental property, it is not due the social health insurance contribution by the following: – Individuals, regardless of nationality and domicile or residence, who have health insurance completed in another EU Member […]
Whilst the Court of Justice alone has jurisdiction to declare an EU act invalid, where a claim is lodged with the national supervisory authorities they may, even where the Commission has adopted a decision finding that a third country affords an adequate level of protection of personal data, examine whether the transfer of a persons […]
The High Court finds that in this case, the arguments of the court are devoid of legal basis, in terms of its statement that no justification of the ministry was brought, regarding that the order setting the election date was not issued, as long as throughout the trial were brought evidence regarding the fact that […]
So, the general quota of tax revenue for Micro enterprises will continue to be 3%, but, by exception: for Romanian legal entities new – incorporated having at least one employee, are incorporated for more than 48 months, their shareholders have not owned shareholdings in other legal entities will benefit from a tax rate of 1% […]
Thus, since 1 January 2016, the quota up to 2%, representing the limit to which are deductible from the income tax the expenditure on gifts in money and in kind included in the category of social spending , will increase to 5%, consequently increasing the amount an employer can deduct. In the category of social […]
Art. 6 of Law no. 241/2005 provides that “is an offense and is punishable by imprisonment from one year to six years detention withholding and not submitting, intentionally, within 30 days of the due date, the amounts representing taxes or contributions.” In its arguing, the Constitutional Court ruled that the legal provisions in case are […]
This Ordinance repealed the previous regulation regarding the fiscal record certificate, respectively Government Ordinance no. 75/2001 on the organization and functioning of the fiscal record certificate, bringing important changes to it. Tax record is a means of recording and tracking the compliance with fiscal discipline, accounting and financial by taxpayers, which keeps track of individuals, […]
The Law Project on the new Fiscal Code was sent for the second time to the Parliament, at the request made by the President of Romania, after the first adoption, by request for review. The request for review was endorsed by the Committee for Budget, Finance and Banks of the Chamber of Deputies, being introduced […]
