According to article 26 paragraph (1) and paragraph (1^1) of the EMERGENCY ORDINANCE no.158/2005 on social health insurance leave and…
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Grant income – profit sharing (case)
Case: A company ABC SRL benefits from a grant for working capital (Measure 2) according to the URGENT ORDINANCE 130/2020.…
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Tax treatment when selling land (case)
Situation: A micro-enterprise (ABC SRL), a VAT payer, intends to sell a piece of land from its patrimony. What is…
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State aid schemes for the beef, pig, and poultry sectors
Emergency Ordinance (OUG) no.51 on the establishment of a state aid scheme to support the activity of farmers in the…
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Control system for dual-use operations (2)
License for brokerage services: A license is required for the provision of intermediation services of dual-use items included in Annex…
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Control regime for operations with dual-use items (1)
The Emergency Ordinance (OUG) no.43 on the control regime of operations with dual-use items was published in the Official Gazette…
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RURAL INVEST program – key issues
The Order of the Ministry of Finance (MF) no.933 for the approval of the State aid scheme associated with the…
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Special VAT code for intra-Community supplies of services (case)
Situation: A company ABC SRL, a non-VAT paying micro-enterprise (from Romania) provides IT services for a taxable company in France.…
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Maximum non-taxable daytime limit (case)
Situation: Taking into account the provisions of Law 72/2022, what is the amount of per diem that can be granted…
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Unfair trade practices between enterprises in the agricultural and food supply chain
Law no. 81 on unfair commercial practices between enterprises within the agricultural and food supply chain was published in the…
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