Impozitul pe veniturile microîntreprinderilor substituie impozitul pe profit? O analiză a transpunerii neconforme vreme de 15 ani a Directivei filialelor
Does the Micro‑Company Income Tax Replace Corporate Income Tax? An Analysis of the 15-Year Non-Compliant Transposition of the Parent‑Subsidiary Directive_

Summary/Abstract: This article analyses the challenges arising from the application of the Parent‑Subsidiary Directive withreference to the subject to tax requirement provided by the directive, i.e. whether the micro‑company tax isa substitute for corporate income tax. It was only in 2021, with the amendment made by GEO no. 8/2021,that the Parent‑Subsidiary Directive was transposed into national law by qualifying the micro‑company taxas a substitute for corporate income tax. This article examines whether optional micro‑company tax is asubstitute for corporation tax within the application of the regime provided by the Parent‑Subsidiary Directive

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