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111 results (tag: income tax)

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

Opinion material by Emanuel Bondalici, Senior Managing Associate, Reff & Asociatii | Deloitte…

Warning indicator in the fiscal inspection - on which incomes could individuals pay a 70% tax, undeclared incomes or incomes from unidentified sources?

Opinion material by Catalin Barbu, Manager, Income Taxation, Deloitte Romania, and Razvan…

The unique declaration 2024: the most important changes in the taxation of extra-salary income

Authors: Corina Mindoiu, Partner, Income Tax and Social Contributions, EY Romania and…

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Warning indicator in the tax inspection - the countdown until the first decisions with a tax of 70% for natural persons

Opinion material by Alex Slujitoru, Partner Reff & Asociatii | Deloitte Legal, and Catalin…

Retrospective of fiscal changes regarding the income of natural persons in Romania in 2023

Authors: Claudia Sofianu, Partner, leader of the Income Tax and Social Contributions department,…

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From January 1, 2024, the Law on Domestic Providers in Romania enters into force. What are the main provisions and what social problem does it solve?

Authors: Corina Mindoiu, Partner, Income Tax and Social Contributions, EY Romania and…

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Deloitte Legal study: Romanian companies expect more insolvency proceedings and disputes related to data and consumer protection

At the same time, the study highlights that there are areas where, although the…

The 12 important fiscal details regarding the earnings obtained from transactions with virtual currencies

Authors: Stela Andrei, Partner, Income Tax and Social Contributions, EY Romania and Cristina…

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Employers, obliged to report the benefits granted to employees in the form of shares. What challenges are there?

Opinion material by Raluca Bontas, Partner, and Diana Alexandru, Senior Consultant, Fiscal…

Fiscal treatment of administrators' remuneration and the connection with form 402

Authors: Claudia Sofianu, Partner, leader of the Income Tax and Social Contributions department,…

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The CCR decision on part-time employment contracts – no surprise. What is to be done?

Author: Claudia Sofianu, Partner, leader of the Income Tax and Social Contributions department,…

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Under what conditions does ANAF have control competence in the case of natural persons not resident in Romania?

Authors: Stela Andrei, Partner, Income Tax and Social Contributions, EY Romania, Calin…

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