On 01.11.2023, Emergency Ordinance no.93/2023 was published in the Official Gazette which provides for the following: – Starting with the…
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The de minimis scheme dedicated to the cultural sector
On 1 November 2023 the applications for access to the “Scheme of de minimis aid dedicated to the independent cultural…
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The internship contract (2)
The contract concluded between the host organization and the intern must be handed to the intern before the start of…
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How to carry out internship programmes (1)
The internship program is regulated by Law no. 176 of 17.07.2018, published in the Official Gazette no. 626 of 19.07.2018.…
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Income up to 33% of the basic salary limit
Certain income earned by employees is subject to a cascading limit for final classification as taxable, non-taxable or partially taxable/non-taxable.…
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Consolidation criteria for groups of companies
According to Order 1802/2014, groups of companies that exceed the limits of at least two of the following three criteria…
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Statutory audit criteria for financial statements
According to Order 1802/2014, entities which, at the balance sheet date, exceed the limits of at least two of the…
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Use of company car by employees, for personal purposes
According to the provisions of Law 227/2015 on the Tax Code, employees are allowed to use the company car under…
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Day labourers activity from Romania
The activity of day labourers in Romania is regulated by Law no. 52 of 15.04.2011, with subsequent amendments and additions.…
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Recognition and presentation of long-lived assets
MF Order no.2649 of 28 September 2023 on the amendment and completion of certain accounting regulations brings new details on…
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