Cum evaluăm oportunitatea aplicării regimului de consolidare fiscală în domeniul impozitului pe profit?
How do we assess the opportunity to apply the tax consolidation regime in the field of profit tax?

Summary/Abstract: In 2020, Romania decided to introduce in the national legislation the possibility of consolidation in the field of profit tax, being one of the most awaited facilities by the Romanian business environment. It involves the formation of a tax group of at least two members, which aims to offset tax profits with tax losses incurred by the various companies in the group. In this article, we aim to detail, analyze and explain all the changes that have been made to national legislation in this regard. Specifically, given the fact that the first year of application of fiscal consolidation is 2022, we want to analyze the conditions that must be met to be part of a tax group, how to apply the consolidation system, the advantages and disadvantages that may arise for each of the group members, so that companies can effectively assess the opportunity of applying this facility.

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