Evoluţia legislativă
Legislative developments
Author(s): Nelu MocanuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: taxpayers; reform; Fiscal Code;
Summary/Abstract: Income tax recorded a new amendment from 1 January 2005 entry into force of the Government Ordinance no. 138 December 2004 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette no. 1281 of 30 December 2004. The only change brought by this ordinance, but very important targeted taxation quota was reduced from 25% to 16%. This change was enrolled in the tax reform adopted by the new Government regarding the taxation of taxpayers, both corporate and individuals.
Journal: REVISTA ARS AEQUI
- Issue Year: 2016
- Issue No: 1
- Page Range: 99-103
- Page Count: 5
- Language: Romanian
- Content File-PDF