Romania Tax News
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
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
7 October 2008