Not all buildings with basements are required to include civil protection shelters. However, in certain situations expressly provided by Government…
Continue ReadingChanges Regarding Communication of Fiscal Risk Classification – Draft Emergency Ordinance
The immediate impact on fiscal management relates to taxpayers’ access to information on fiscal risk and the optimization of ANAF…
Continue ReadingTax Treatment of Dividends: Implications for Shareholders and Management
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo. The immediate…
Continue ReadingFire Safety Approval and Authorization Are Not “Lifetime”
Many investors or administrators assume that once a fire safety authorization is obtained, it remains valid indefinitely. In reality, legislation…
Continue ReadingShare Trading via a Romanian Resident Broker – Tax Obligations and Health Insurance Contribution (CASS)
The immediate impact on personal cash flow and tax compliance is determined by the withholding-at-source mechanism and the ceiling applicable…
Continue ReadingObligation to Use a Cash Register – Treatment of Occasional Cash Receipts
The immediate impact on tax compliance and exposure to penalties is determined by how a company collects payment for goods…
Continue ReadingObligations of Romanian Employers for Workers Posted Abroad
Situations in which a Romanian employee is temporarily posted to work in another country bring additional challenges regarding occupational safety…
Continue ReadingContributions for Retired Self-Employed Persons (PFA) – CAS and CASS in 2026
The immediate impact on cash flow and fiscal planning for retired self-employed individuals (PFA) stems from the calculation of social…
Continue ReadingJudicial Tax Expertise in Criminal Cases – Procedure, Responsibilities and Professional Rigor (2)
The immediate impact on fiscal evidence and the determination of criminal liability is shaped by how judicial tax expertise is…
Continue ReadingConducting Judicial and Extrajudicial Tax Expertise – CCF 2026 Standards (1)
The immediate impact on companies’ fiscal and legal management is determined by Government Decision no. 2/2026 (Official Gazette no. 112/February…
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