It is well-known that the legislator regulated the tax amnesty through Government Emergency Ordinance no. 107/2024 for the regulation of some fiscal-budgetary measures in the field of managing budget claims and the budget deficit for the general consolidated budget of Romania in 2024, as well as for the modification and completion of some normative acts (hereinafter "OG No. 107/2024").
For more information, please see the Romanian version of the article, here.