Romania Tax News

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

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Tax changes for 2013 announced

25 July 2012

Treaty between Romania and Saudi Arabia – details

22 December 2011

Protocol to treaty between Switzerland and Romania signed and details

27 April 2011

Tax Code – amendments enacted

14 March 2011

AMT to be abolished; flat CIT rate maintained

23 August 2010

New provisions on late payment interest and penalties

25 May 2010

Thin capitalization – deductibility limit for interest on foreign currency loans reduced

25 May 2010

Amendments to Tax Code

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Iceland and Romania enters into force

22 February 2009

Changes to direct taxation

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008