LAW NO. 120/ 2015 PROVIDES THE CONDITIONS ACCORDING TO WHICH PHYSICAL PERSONS CAN BENEFIT FROM THE FISCAL FACILITIES, AFTER OBTAINING SOCIAL PARTIES THROUGH INVESTMENTS IN MICRO – ENTERPRISES AND SMALL ENTERPRISES.
- they must be constituted as societies of limited responsibility;
- they must be autonomous enterprises;
- – they must not be in bankruptcy or payment incapacity, and the preventive arrangements or the society liquidation must not be commenced.
- they must become associates in micro – enterprises or in enterprises by financial contribution to the social capital of the Society;
- they must invest an amount around 3 000 – 200 000 EUR;
- the investment must be realized only in order to accomplish the main activity object;
- they must not possess actions inscribed in the fiscal records;
- they must not possess over 49% of the social capital of the enterprise or of the micro – enterprise;
- they must not sell the social parts at least 3 months after the acquisition;
- – they must not be incapable or condemned for certain infractions;
Published in the Romanian Official Journal no. 382 of the 2nd of June 2015
The act has entered into force on the 17th of July 2015
Publisher: the Romanian Parliament