The Ministry of Finance proposes to suspend the application of the provisions regarding the fiscal facilities regarding early education. Thus, through the draft normative act published on the site for consultation, it intends to suspend the application of the provisions para. 25 (4) letter i1) – i2) Law no. 227/2015 on the Fiscal Code, as subsequently amended and supplemented, from 1 April 2021 until 31 December 2021.
In a press release, the Ministry of Finance states that it took this decision following the reports received from interested taxpayers, regarding the insufficiency of tax regulations and the discriminatory nature in relation to different categories of employees, such as those entitled employers, legal persons paying income tax to the micro-enterprise or tax specific to certain activities, public institutions or employers earning income from self-employment.
It was also mentioned that the provisions of Law no. 239/2020 contravene the provisions of European legislation on value added tax and excise duties, as direct taxes and no other tax facilities can be granted than those expressly provided by the regulated directives of the European Union level, which are binding on the Member States.