Law no.301 of 15 November 2022 was published in the Official Gazette no.1107 of 17 November 2022 for the approval of OUG no.31/2019 on the granting of some tax facilities and for the modification and completion of Law no.227/2015 on the Fiscal Code, for the completion of OUG no.11/2018 for the adoption of some budgetary measures and for the modification of Framework Law no.153/2017 on the salary of personnel paid from public funds.
Approving of Government Emergency Ordinance (OUG ) no.31 of 14 May 2019 on the granting of some tax facilities and for amending and supplementing Law no.227/2015 on the Tax Code, for supplementing Government Emergency Ordinance no.11/2018 for the adoption of some budgetary measures and for amending Framework Law no.153/2017 on the salary of staff paid from public funds, published in the Official Gazette of Romania, Part I, no. 403 of 23 May 2019, with the following addition:
At Article 6, a new point is inserted before point 1, with the following content:
Article 266 paragraph (1), after point 16, a new point is inserted, point 161, with the following content:
Article 266: Meaning of certain terms and expressions
(1) For the purposes of this title, the following terms and expressions shall have the following meanings:
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[extract of OUG 31/2019]
«161. Dwellings which at the time of delivery can be lived in as such are dwellings which at the time of delivery meet the following conditions: their owners have free individual access to the habitable space, without disturbing the possession and exclusive use of the space owned by another person or family; they have access to electricity and drinking water, controlled disposal of sewage and domestic waste; consist of at least a sleeping area, a space for the preparation of food and a sanitary unit, irrespective of the existing fittings and the state of completion at the time of supply, for the purposes of applying Article 291 paragraph (3) letter (c) for the application of the reduced rate of VAT».”