LAW NO. 187/2015 CONCERNING THE APPROBATION OF THE GOVERNMENT’S URGENT DECISION NO. 6/2015 FOR THE MODIFICATION AND THE COMPLETION OF THE FISCAL CODE STIPULATES NEW DISPOSITIONS FOR THE DEVELOPMENT OF THE INDEPENDENT ACTIVITY.
- The physical person disposes of the freedom of choice of the working place and of the way to develop the activity and the work schedule;
- The physical person disposes of the freedom to develop the activity for many clients;
- The risks of the activity are assumed by the physical person developing the activity;
- The activity is realized by the physical person using the intellectual capacity and/or her physical work, taking into consideration the specificity of the activity;
- The physical person is part of a group/ professional order with the role of representing, regulation and surveillance of the developed profession, according to the normative special acts regulating the establishment and the exercise of the profession;
- The activity is realized by the physical person using the intellectual capacity and/or her physical work, taking into consideration the specificity of the activity;
Published in the Romanian Official Journal n0 499 of the 7th of July 2015
The Act has entered into force on the 10th of July 2015
Issuer: The Parliament