Modification concerning fiscal facilities
Practically, whoever pays until 31st March 2016 the main payment obligations registered until 30th September 2015 shall benefit from the avoidance of late payment fees and of a 54,2% […]
July 2015
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 […]
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 […]
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%. […]
Electronic means to transmit fiscal administrative acts
To use this means of communication, a physical person shall agree with the terms and the conditions of utilizing the service ,,private virtual Space”.
The documents which are at the […]
April 2015
The regulation of tips and the Personal Cash Register
It is forbidden for the economic operators to condition, in any form, the delivery of such goods, or the provision of services for the offering of tips. The tip […]
The taxation of earnings from the transfer of Real Estate properties
At the transfer of the property right and its dismembering, through legal documents among the individuals found on the constructions, of any kind, and on the terrains linked to […]
The extension of the VAT 9% quota
The Emergency Ordinance n0 6/2015 establishes the fact that, starting with the 1st of June 2015, the reduced VAT 9% tax shall be applicable also for the delivery of […]
January 2015
Income tax of 3% for Microenterprises in 2015
This year, the companies that fulfill the following conditions shall be able to pay the income tax of 3% on incomes of the microenterprises:
A microenterprise shall pay an income […]
Fiscal Code modifications regarding the VAT
The changes introduced through this Order, are the following:
All these amendments to the VAT registration procedure are compulsory starting with the 1st of February 2015.
The Order of the Finance […]
