EMERGENCY ORDINANCE NO 19/2014 MODIFIES AND COMPLETES THE FISCAL CODE PROVISIONS CONCERNING THE EXEMPTION FROM TAXATION OF THE REINVESTED PROFIT.
Taxpayers, which shall benefit on the tax relief, are obliged to maintain in their patrimony the concerned technological equipment for at least a period equal to half of the economical use, established in accordance with the applicable accounting rules, but not more than 5 years.
Published in the Official Gazette of Romania no 308 of 25.04.2014
The normative will enter into force at 01.07.2014
Issuer: Romanian Parliament