The procedure for modifying the fiscal group in the field of profit tax : If an entity fulfills the holding…
Continue Reading
Procedure for implementation and administration of the tax group in the field of corporate tax (1)
ANAF Order no.1191 / 2021 for the approval of the Procedure for implementation and administration of the fiscal group in…
Continue Reading
The procedure for regulating the internal control activity within ANAF (National Agency for Fiscal Administration)
Order no. 1172/2021 for the approval of the Procedure for regulating the internal control activity within the National Agency for…
Continue Reading
Acquisition and resale of scrap metal – environmental obligations and monograph (case)
Situation: An ABC SRL company purchases large quantities of scrap metal from a VAT paying company (XYZ) that deals with…
Continue Reading
Free days for vaccination – application of Law no.221
Law no. 221/2021 to complete Law no. 55/2020 on some measures to prevent and combat the effects of the COVID-19…
Continue Reading
Social health insurance – important aspects (2)
Online verification of the quality of the insured The verification of the quality of the insured can be done online,…
Continue Reading
Social health insurance – important aspects (1)
The Romanian social health insurances offer access to a minimum and a basic package of services. These include medical services…
Continue Reading
Use of electronic signature in the field of labor relations – changes
Law no.208 / 2021 for the approval of the Government Emergency Ordinance (OUG) no.36 / 2021 on the use of…
Continue Reading
Import goods from China with customs in Hungary (case)
Situation: A company buys goods from China for customs in Hungary. The company that prepares the customs documents, the Hungarian…
Continue Reading
Transnational secondment – obligations for the company (case)
Situation: A company sends its employee to work for a client of the company, located in Belgium. The employee will…
Continue Reading