O nouă viziune asupra facilităţilor fiscale acordate parcurilor industriale, ştiinţifice şi tehnologice, în temeiul dispoziţiilor art. 250 alin.(1) pct. 9 şi art. 257 alin. (1) lit. l) din Codul fiscal
A new vision of tax relief granted to industrial scientific and technological parks, under the provisions of Art. 250 par. (1) point 9 and art. 257 par. (1), letter 1) of the Tax Code

Summary/Abstract: Recently, the administrative courts have been entrusted, either by direct action or by a plea of illegality, pursuant to the norms of substantive and territorial jurisdiction established by art. 10 of Law no. 554/2004, to examine the legality and solidity of the provisions imposing local tax issued by some local fiscal authorities in order to recover the taxes for land and buildings located within industrial parks, from the companies set up in these entities, called in the economic terminology “clusters”.

• Details
• Contents