It is often the case that the employee is entitled to full rest leave or more days than he/she…
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The VAloric INtrastat thresholds for 2024
The Order of the National Institute of Statistics (INS) no. 1539/2023 on the Intrastat value thresholds for the collection of…
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Recognition in the accounts of receivables taken over by assignment according to OMFP 1802
Receivables taken over by assignment are entered in the accounts at acquisition cost. (accounting item 461 ‘Sundry debtors’ = 462…
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Definition of an associated unit according to OMFP 1802
An associate is an entity in which another entity has an interest and over whose operating and financial policies the…
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The contract of enterprise
What options are available if a person’s expertise is needed but we don’t want to hire him/her under an individual…
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Legislative changes from 11.11.2023 cash receipts and payments
According to the amendments published on 11.11.2023 to Law 70/2015 in the field of financial discipline regarding cash receipts and…
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Parents with children under 11 will be able to work from home for 4 days/month
On Friday 21.07.2023, Law no.241/2023 was published in the Official Gazette to supplement Law no.53/2023 of the Labour Code, whereby…
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Definition of dwellings which at the time of delivery can be occupied as such
According to Law 296 of 26 October 2023 on some fiscal-budgetary measures to ensure the long-term financial sustainability of Romania,…
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Sponsorship calculation method for companies paying minimum turnover tax under Law 296
According to Law 296/2023, taxpayers who carry out sponsorships and/or acts of patronage, according to the provisions of Law no.…
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Secondment on a national level
The place of work, as provided for in Article 42 of the Labour Code, may be unilaterally modified by the…
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