2012 Tax Changes

Journal
Romania
European Taxation 2012 (Volume 52), No. 7
The beginning of 2012 was no different from that of most previous years in regard to tax law amendments: both the Fiscal Code, together with its norms of application, as well as the Fiscal Procedure Code, underwent significant changes. Further, other tax related legislation was enacted. This note outlines a selection of the numerous legislative amendments and additions.