Transportul rutier comunitar – cum rămâne cu impozitarea diurnei șoferilor după implementarea Pachetului Mobilitate I ?
Road transport within the EU – how will drivers’ per diems be taxed after the implementation of Mobility Package I

Summary/Abstract: Mobility Package I has significantly changed the rules on the road transport market in the European Union. The changes include: the return home, or to the informational center of the company, every 4 consecutive weeks of drivers working on routes within the EU, as well as the requirement for lorries to return to the country of residence of the carrier after a maximum of 8 weeks. The economic impact of these new provisions is significant. In this article we discuss, in particular, the tax implications of the new mobility package, focusing on the issue of the reconsideration of per diems granted to drivers. In future articles we will consider further tax implications of the new regulations.

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