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Individuals who do not declare their global income by 25 of May, may receive notifications from the tax authorities on the basis of data obtained through the exchange of information with Member States or countries outside the European Union.
Given the globalization and expansion of cross-border transactions, the exchange of information has become a necessity, being a measure imposed and accepted within the European Union and in the relation with states outside the European Union to combat tax evasion. Thus, the actions of tax administrations are no longer limited to the territory between the national borders, as happened in the past.
For the complete text please see the Romanian version here.
