Modification concerning the fiscal record
The fiscal record is defined as a way of evidence and of pursuit of the respect of the fiscal, accounting and financial discipline by the tax payers, where there […]
July 2015
New dispositions for companies at the Trade Register
For example, the Law stipulates that the Tribunal can pronounce the dissolution of a company at the request of any interested person or at the request of the Trade […]
New dispositions concerning sick leave
The dispositions regulating that the employees cannot receive the indemnity of temporary incapacity of work if they are not at their domiciles at the moment of the verification are […]
New fiscal dispositions for the independent activity
The independent activity is defined as every activity developed by a physical person to obtain income, respecting four of the following conditions:
The physical person disposes of the freedom of […]
Modification concerning the taxation of tips
the definition of tip,
the identification of the tip on a distinct fiscal ticket,
the fact that the Employer can decide whether to maintain the tip or to distribute it to […]
The establishment of the Forestry Guard
The Forestry Guards shall assume their attributions, their posts and the forestry and hunting personnel regime commissions, named CRSC, which shall be removed.
The functioning of the Guards shall be […]
June 2015
The Insolvency law of physical persons
According to law no. 151/2015 there are three insolvency procedures:
the insolvency procedure in accordance with a debt reimbursement plan;
the judicial insolvency procedure through the liquidation of the assets;
the simplified […]
Modifications in the field of individual administrative acts
The irrevocable or definitive court decision totally or partially canceling the administrative act with a normative character also produces effect for the individual administrative acts, delivered in accordance.
In order […]
The stimulation of the individual investors – business angels
The micro – enterprises and the small enterprises must accomplish the following conditions:
they must be constituted as societies of limited responsibility;
they must be autonomous enterprises;
– they must not be in […]
May 2015
Fiscal modifications concerning the taxation of the tip and the incomes of the physical persons with serious or accentuated disability
On the one hand, if the tip is delivered to employees, it is imposable, entering in the category of other incomes, being thus submitted to a tax of 16%. […]
