Romania - Recent Individual Tax Amendments
- O. Popa
- European Taxation, 2010 (Volume 50), No 12
- 13 October 2010
A number of amendments have been introduced, which are generally effective from 1 July 2010, to the individual tax system, including measures regarding income from independent activities, investment (interest and capital gains), employment and gambling, as well as provisions in respect of the taxation of non-residents. In this note, the author examines the amendments and comments on their impact on the overall tax burden of individuals.