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Tax alert - New Fiscal Code

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During the last period, several fiscal changes were approved with significant impact over the economic activities carried out by taxpayers. We highlight below a few of these changes.

The new Fiscal Code, entered into force from 1 January 2016, has been approved by Law 227/2015, further amended and completed by Emergency Ordinance 50/2015. Law 227/2015 replaces the old law regulating the Fiscal Code, namely Law 571/2003.
The Methodological Norms for the application of the new Fiscal Code have been recently published through Decision 1/ 2016 at 13 January 2016. This new decision abolish Decision 44/2004 regarding Methodological Norms for the application of the old Fiscal Code.
Through the following Newsletter we highlight several changes encountered within the new Fiscal Code valid from 1 January 2016.
Author: Ana-Maria Graure
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