Romania Tax News

Tax Code amendments approved – Direct taxes

25 December 2013

Lump-sum tax to be introduced

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Protocol to treaty between Luxembourg and Romania enters into force

16 September 2013

Treaty between Romania and Uruguay – details

16 September 2013

Procedures for non-resident taxpayers carrying on activity in Romania through permanent establishments – approved

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Tax amendments – enacted

29 July 2013

Protocol to treaty between Luxembourg and Romania – details

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Tax Code amendments – International aspects

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Tax Code amendments – Corporate taxation

25 March 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Protocol to treaty between Austria and Romania signed

2 December 2012

Treaty between Romania and Uruguay signed

23 October 2012

Tax Code – Changes gazetted

23 October 2012

Rescheduling payment of tax liabilities for certain taxpayers approved

23 October 2012

Fiscal Procedures Code amendments enacted

23 October 2012

Tax Code – Amendments proposed

14 October 2012

Treaty between Romania and Saudi Arabia enters into force

14 October 2012

Protocol to treaty between Switzerland and Romania enters into force

3 September 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Tax Code amendments - enacted

29 July 2012