Tax Newsletter — October 2013
Order no. 3136/2013 of the president of the National Agency of Fiscal Administration (published in the Official Gazette no. 609/2013) introduces new payment fields in the nomenclature of the Form 100 for the payment of excise duties due for recently introduced luxury goods subject to excise duties, such as gold and/or platinum jewellery, natural fur garments, yachts, boats and other vessels. Form 100 has to be submitted also by individuals who perform intra-community acquisitions of cars, engines and/or boats subject to excise duties.
Law no. 260/2013 (published in the Official Gazette no. 620/2013) amends the Government Emergency Ordinance no. 55/2013 by reducing the scope of the supplementary income tax rate of 85 per cent only to management severance payments granted to persons appointed to the board of the Financial Supervision Authority (ASF) or to the authorities that have been restructured as a result of the establishment of ASF…
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Briefings from Jinga Maravela
This newsletter sets out in chronological order the main tax news/amendments published in the period of 1–31 January 2014.
Jinga Maravela looks at four recent legal rulings, including the updating of the national minimum gross wage and the postponed entry into force of the Civil Procedure Code.