Începutul toamnei vine din nou cu modificări aduse peste noapte Codului de procedură fiscală
The beginning of autumn comes again with overnight changes to the Fiscal Procedure Code

Summary/Abstract: The end of the parliamentary summer vacation could not but bring with it, this year, a lightning change to the Fiscal Procedure Code, which would come and go as quickly, but not imperceptibly, as a summer rain. The draft amendment to the Fiscal Procedure Code (hereinafter referred to as the “Draft O.G.”) was issued on the basis of the legislative delegation law, being put into public debate by publication on the website of the Ministry of Finance on August 25, 2022, being, according to available public information, discussed in the Government meeting of August 31, 2022, to come into force after its publication in the Official Gazette. As the time made available to the business environment and society in general for the analysis of the proposed legislative changes was again extremely short, as we observe that our authorities in this field are already accustomed to, it was practically not possible a consistent and substantial public debate about them. As some of these changes are, in our opinion, extremely important from a practical perspective, we believe they deserve to be addressed even post factum, so we will briefly present some observations on them.

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