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152 results (tag: taxation)

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…

Deloitte Romania and Reff & Associates obtained a referral to the CJEU by the Bucharest Court of Appeal

The referral comes in a dispute regarding VAT on transactions not involving the supply…

The paradigm of fiscal inspections in the field of transfer prices is in full change. What is next and what do large companies with operations in Romania need to know?

Authors: Adrian Rus, Partner, head of the Transfer Pricing department, EY Romania

ERNST & YOUNG…
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 new reporting obligation for banks and other payment institutions. What is the purpose of the CESOP system?

Opinion material by Raluca Baldea, Fiscal Services Partner, and Monica Zipis, Manager,…

Six sectors are responsible for carbon dioxide emissions from energy use

Agriculture & fisheries, buildings, electricity, industry, and transport: sectors responsible…

MAZARS ROMANIA SRL
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…

ERNST & YOUNG…
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…

In the case of some banks, the effective tax rate can reach up to 72% of gross profit

The top ten largest banks in Romania will pay a turnover tax between 23%…

PWC ROMANIA
The European directive on the minimum profit tax - a major change in international taxation and its impact in Romania

Opinion material by Ana Petrescu-Mujdei, Senior Manager, Direct Taxation, Deloitte Romania

Generalized electronic invoicing, one step away from implementation. When does the paper invoice disappear?

Opinion material by Alexandru Stancu, Senior Manager, Indirect Taxation, Deloitte Romania

AREI: The publicly circulated fiscal measures aimed at the Real Estate and Constructions sector may result in a loss of RON 7 billion from the annual revenues generated to the state budget

In addition to the negative budgetary impact that these measures would cause, AREI warns…