Romania

Details

  • Service: Advisory
  • Type: Publication series
  • Date: 7/16/2013

New Clawback Tax – Key legal and fiscal developments. Recent court decisions in favour of taxpayers 

Publication of law approving Emergency Ordinance no. 104/2009

Law no. 208/2013 approving Emergency Ordinance no. 104/20091 with a number of amendments, among which the repeal of article I (points 3-6) under GEO no. 104/2009 was published in the Official Journal of Romania no. 397 of 02.07.2013. Thus, one of the repealed provisions is set out under art. 363 (introduced in Law no. 95/2006 under GEO no. 104/2009), which regulated certain issues in connection with the clawback tax.

© 2013 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
 

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