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  • Tag: the Fiscal Procedure Code

    VAT refund in Romania

    VAT refund in Romania

    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 […]

    Five ways a director (administrator) could be held personally liable in Romania – civil, criminal, debts, removal/dismissal or in case of insolvency

    The Romanian legislation provides a series of rules and obligations on the Romanian administrator regarding the conduct of his activity. According to the legislation in force, in Romania, the directors (called administrators in Romania) are personally responsible and liable for the damages caused. On the other hand, the administrator will be personally and jointly and […]

    laptop lawyer property law

    The new Fiscal Procedure Code was approved by Law no. 207/2015

    In the transitional and final provisions it is provided, inter alia, the exemption from the payment of extrajudicial stamps, for certificates, or other documents issued by the tax authorities, as well as the mention stating that failure to pay within the deadline the customs fees due, attracts the interdiction of performing customs operations until their […]

    laptop lawyer property law

    For any document issued by the Tax Authorities there is no longer a stamp duty mandatory

    Through this Ordinance it was introduced a new article in the Fiscal Procedure Code, which provides the exemption from judicial stamp duties, notwithstanding the provisions of paragraph 1 of the Annex to Law no. 117/1999 on extra-judicial stamps for taxpayers who request the issuance of certificates, certifications or other documents of the National Agency for […]

    laptop lawyer property law

    ANAF rejects the application for registration for VAT purposes of administrators who belong or have been part of companies with outstanding debt to the state budget

    As a consequence, there were modified the criteria underlying the registration for VAT purposes, motivated by the fact stated by ANAF representatives, namely that “it is limited the access on the market for the companies with escapist behavior, and for the persons involved in networks of fraud or with a previous fiscal behavior contrary to […]