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Warning indicator in the fiscal inspection - aspects regarding the constitutionality of the application of the 70% tax for natural persons

15 Mar 2024

Opinion material by Emanuel Bondalici, Senior Managing Associate, Reff & Asociatii | Deloitte Legal, and Catalin Barbu, Manager, Income Taxation, Deloitte Romania

The 70% taxation of incomes whose source has not been identified will be applied to taxation decisions issued starting on July 1, 2024, within the procedures for verifying personal fiscal situations. But the amount of the tax rate, as well as the timely application of the provisions related to the increased tax rate, raise many question marks and constitutionality issues.

For more information, please see the Romanian version of the article, here.

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Tags : Warning indicator , fiscal inspection , 70% tax , natural persons , 70% taxation , taxation decisions , personal fiscal situations , tax rate , increased tax rate