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July 2015 tax changes


During July 2015, a number of  amendments were made to Romanian tax regulations. Taxand Romania provides an update on the key changes.

Amendments and completions brought to certain normative acts 

Law no. 173/2015 published in the Official Gazette no. 481 of 1 July 2015

  • The law approves the government ordinance no. 8/2014 for the amendment of certain terms provided by the emergency ordinance no. 8/2009 regulating the grant of holiday vouchers
  • The present law brings amendments and completions regarding grant methodologies, issuers, types of holiday vouchers (paper and electronic format), categories of use, applicable sanctions etc

Decision no. 363/2015, published in the Official Gazette no. 495 of 4 July 2015

  • By means of decision no. 363/2015, the Constitutional Court allows the unconstitutionality exception of the provisions of art. 6 of Law no. 241/2005 regarding tax evasion
  • A separate opinion to the above decision has been expressedy four out of nine judges of the court

Discover more: July 2015 roundup of tax amendments

Your Taxand contact for further queries is:
Angela Rosca
T. +40 21 316 06 45

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Taxand's Take

Multinationals with operations in Romania should familiarise themselves with the legislative developments and make any changes necessary to their business procedures to remain compliant.

Taxand's Take Author

Angela Rosca

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