Câteva considerații despre noutățile aduse de O.U.G. nr. 114/2018 cu impact în sectorul construcțiilor
A Few Considerations on the New Rules Introduced by O.U.G. no. 114/2018 That Impact on the Constructions’ Sector

Summary/Abstract: The most controversial changes introduced by the ”greed tax ordinance” are certainly those which introduce new taxes, substantially increase the existing taxes or which impose new capital requirements to certain economic operators. In relation to these regulations, the adoption of this ordinance has led and still leads to reactions of representatives of targeted categories of people who actively militate, in official talks with the government, for the repealing or at least the reduction of the new legislative requirements. The situation is different regarding the changes made in the construction segment, where the new regulations were adopted following the conclusion on 29 November 2018 in Alba Iulia, of the Agreement between the Government of Romania and the Federation of Employers’ Associations of Construction Companies, by which the construction sector was proclaimed as priority field for the realisation of the Government Programme objectives. We have aimed by this article to expose the main changes with impact in the construction sector and the conditions that must be fulfilled for the concerned persons to benefit from the newly introduced facilities. We have also drawn the attention to difficulties in interpretation of texts of law in their current form and we tried to identify concrete situations in which their application would lead to unfair or logically inexplicable consequences.

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