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Codul fiscal, codul muncii, codul civil, codul penal, codul rutier, codul de procedura fiscala, codul de procedura penala si codul de procedura civila actualizate 2012

Titlul X in Engleza - De la data de 2010-01-01 pana in Prezent  

TITLE X - Final provisions

ART. 297 - Date of entry into force of Fiscal Code

††† The present code enters into force on 1st January 2004, except otherwise provided by the present code.

ART. 298 - Repeal of statutory instruments

††† (1) On the date of the entry into force of the present Fiscal Code, the following provisions shall be repealed:

††† 1. Article 73 of the Law No 64/1991 on patents, republished in the Official Gazette of Romania, Part I, No 752 of 15 October 2002;

††† 2. Article 17 of the Law on apiculture No 89/1998, published in the Official Gazette of Romania, Part I, No 170 of 30 April 1998, as subsequently amended;

††† 3. Article 13 and Article 14 of the Law No 332/2001 on the promotion of direct investment with significant impact on the economy, published in the Official Gazette of Romania, Part I, No 356 of 3 July 2001, as subsequently amended;

††† 4. Paragraph (3) of Article 17 of the Law on employers' associations No 356/2001, published in the Official Gazette of Romania, Part I, No 380 of 12 July 2001;

††† 5. Paragraph (2) of Article 41 of the Law No 422/2001 on the protection of historical monuments, published in the Official Gazette of Romania, Part I, No 407 of 24 July 2001;

††† 6. The provisions referring to excise duties in the Law No 423/2000 for the support of the fishing sector in the Black Sea, published in the Official Gazette of Romania, Part I, No 406 of 23 July 2001;

††† 7. Paragraph (8) of Article 70 of the Law on libraries No 334/2002, published in the Official Gazette of Romania, Part I, No 422 of 18 June 2002;

††† 8. Law No 345/2002 on the value-added tax, republished in the Official Gazette of Romania, Part I, No 653 of 15 September 2003;

††† 9. Article 67 of the Law No 346/2002 on the insurance against accidents at work and occupational diseases, published in the Official Gazette of Romania, Part I, No 454 of 27 June 2002, as subsequently amended and supplemented;

††† 10. Law No 414/2002 on the profit tax, published in the Official Gazette of Romania, Part I, No 456 of 27 June 2002, as subsequently amended and supplemented, including the statutory instruments issued for the application of the law;

††† 11. Law No 521/2002 on the status of supervision and authorisation of production, import and circulation of products subject to excise duties, published in the Official Gazette of Romania, Part I, No 571 of 2 August 2002, as subsequently amended and supplemented;

††† 12. Letters b) and c) of Article 37 of the Law on cinematography No 630/2002*), published in the Official Gazette of Romania, Part I, No 889 of 9 December 2002, as subsequently amended and supplemented;

††† 13. Government Ordinance No 22/1993 on the exemption from the payment of tax on the incomes obtained by foreign consultants for activities pursued in Romania, within the framework of international governmental agreements or international non-governmental agreements of free financing, published in the Official Gazette of Romania, Part I, No 209 of 30 August 1993, approved by the Law No 102/1994;

††† 14. Government Ordinance No 23/1995 on the institution of the system of marking the cigarettes, tobacco products and alcoholic beverages, republished in the Official Gazette of Romania, Part I, No 374 of 23 December 1997, as subsequently amended and supplemented;

††† 15. Government Ordinance No 26/1995 on the tax on dividends, published in the Official Gazette of Romania, Part I, No 201 of 30 August 1995, approved with amendments by the Law No 101/1995, as subsequently amended;

††† 16. Government Ordinance No 24/1996 on the tax on the incomes of representative offices in Romania of the foreign trading companies and economic organisations, published in the Official Gazette of Romania, Part I, No 175 of 5 August 1996, approved with amendments by the Law No 29/1997, as subsequently amended;

††† 17. The provisions regarding the profit tax in Article 47 of the Government Ordinance No 39/1996 on the setting up and operation of the Guarantee Fund for deposits in the banking system, republished in the Official Gazette of Romania, Part I, No 141 of 25 February 2002;

††† 18. Letters e) and f) of Article 2 of the Government Ordinance No 51/1997 on leasing operations and leasing companies, republished in the Official Gazette of Romania, Part I, No 9 of 12 January 2000;

††† 19. Article 6, Article 7 and paragraph (1) of Article 10 of the Government Ordinance No 46/1998 for the establishing of certain measures in view of satisfying the obligations assumed by Romania by the accession to the International Convention EUROCONTROL on the cooperation for air traffic safety and to the Multilateral Agreement regarding air traffic tariffs, republished in the Official Gazette of Romania, Part I, No 44 of 26 January 2001;

††† 20. Government Ordinance No 83/1998 on the tax on the incomes obtained from Romania by non-resident natural and legal persons, published in the Official Gazette of Romania, Part I, No 315 of 27 August 1998, as subsequently amended;

††† 21. The provisions referring to legal persons in paragraph (2) of Article 9 of the Government Ordinance No 124/1998 on the organisation and operation of medical offices, republished in the Official Gazette of Romania, Part I, No 568 of 1st August 2002, as subsequently amended;

††† 22. Paragraph (4) of Article 12^2 of the Government Ordinance No 112/1999 on travels free of charge for business purposes and for personal purposes by means of the Romanian railway system, published in the Official Gazette of Romania, Part I, No 425 of 31 August 1999, approved with amendments and additions by the Law No 210/2003;

††† 23. Paragraph (1) and (2) of Article 6 and of Article 8 of the Government Ordinance No 126/2000 on the further carrying out of Unit 2 of investment objective "Nuclear Power Plant Cernavodă - 5 x 700 Mwe", published in the Official Gazette of Romania, Part I, No 430 of 2 September 2000, approved with amendments and additions by the Law No 335/2001, as subsequently amended and supplemented;

††† 24. Government Ordinance No 7/2001 on the income tax, published in the Official Gazette of Romania, Part I, No 435 of 3 August 2001, approved with amendments and additions by the Law No 493/2002, as subsequently amended and supplemented;

††† 25. Government Ordinance No 24/2001 on the taxation of micro-enterprises, published in the Official Gazette of Romania, Part I, No 472 of 17 August 2001, approved with amendments by the Law No 111/2003, as subsequently amended and supplemented;

††† 26. Letters b) and c) of Article 7 of the Government Ordinance No 65/2001 on the setting up and operation of industrial parks, published in the Official Gazette of Romania, Part I, No 536 of 1st September 2001, approved with amendments by the Law No 490/2002;

††† 27. Government Ordinance No 36/2002 on local taxes and duties, republished in the Official Gazette of Romania, Part I, No 670 of 10 September 2002, as subsequently amended and supplemented;

††† 28. Article 162 of the Government Ordinance No 39/2003**) on the procedure of the administration of debts to the local budgets, published in the Official Gazette of Romania, Part I, No 66 of 2 February 2003, approved with amendments and additions by the Law No 358/2003;

††† 29. Section 2 of Chapter I of the Government Ordinance No 86/2003 on the regulation of certain measures in financial-fiscal matters, published in the Official Gazette of Romania, Part I, No 624 of 31 August 2003;

††† 30. Government Emergency Ordinance No 66/1997 on exemption from the payment of the tax on wages and/or incomes obtained by foreign consultants for the activities pursued in Romania within certain loan agreements, published in the Official Gazette of Romania, Part I, No 294 of 29 October 1997, as subsequently amended and supplemented;

††† 31. The provisions referring to the value-added tax in Article 7 of the Government Emergency Ordinance No 73/1999, for the approval of the continuation of works and financing of the investment objective "Development and modernisation of International Airport Bucureşti - Otopeni" and for the approval of the guarantee of a credit in favour of the National Company "International Airport Bucureşti - Otopeni" - Joint-stock Company, published in the Official Gazette of Romania, Part I, No 232 of 25 May 1999, as approved by the Law No 21/2000;

††† 32. Letter a) of paragraph (1) of Article 38 of the Government Emergency Ordinance No 102/1999 on the special protection and employment of handicapped persons, published in the Official Gazette of Romania, Part I, No 310 of 30 June 1999, approved with amendments and additions by the Law No 519/2002, as subsequently amended;

††† 33. Letters b) and c) of Article 1 of the Government Emergency Ordinance No 160/1999 on the establishment of certain incentive measures for the activity of holders of petroleum agreements and their sub-contractors which carry out petroleum operations in maritime perimeters which include zones with a water depth of more than 100 metres, published in the Official Gazette of Romania, Part I, No 526 of 28 October 1999, approved with amendments by the Law No 399/2001;

††† 34. Article 2 of the Government Emergency Ordinance No 50/2000, for the repeal of the Government Emergency Ordinance No 67/1999 on certain measures for the development of the economic activity, published in the Official Gazette of Romania, Part I, No 208 of 12 May 2000, approved by the Law No 302/2001, as subsequently amended;

††† 35. Article 20 of the Government Emergency Ordinance No 97/2000 on credit co-operative organisations, published in the Official Gazette of Romania, Part I, No 330 of 14 July 2000, approved with amendments and additions by the Law No 200/2002;

††† 36. Government Emergency Ordinance No 28/2000 on the exemption from value-added tax for the supplies of goods and/or provision of services laid down in the Annex to the Government Decision No 211/2000 on the guaranteeing of external loans by the Ministry of Finance for the Ministry of National Defence, published in the Official Gazette of Romania, Part I, No 594 of 22 November 2000, approved by the Law No 134/2001;

††† 37. Paragraph (2) of Article 1 of the Government Emergency Ordinance No 249/2000 on the setting up and use of the Special Fund for Petroleum Products, published in the Official Gazette of Romania, Part I, No 647 of 12 December 2000, approved with amendments and additions by the Law No 382/2002, as subsequently amended;

††† 38. Article 16 of the Government Emergency Ordinance No 119/2001 on certain measures for the privatisation of the Trading Company Siderurgical Combinate "Sidex" - Joint-stock Company Galaţi, published in the Official Gazette of Romania, Part I, No 627 of 5 October 2001, as subsequently amended;

††† 39. Government Emergency Ordinance No 158/2001 on the excise arrangement, published in the Official Gazette of Romania, Part I, No 767 of 30 November 2001, approved with amendments and additions by the Law No 523/2002, as subsequently amended and supplemented;

††† 40. The provisions referring to the profit tax in paragraph (3) of Article 145 and in paragraph (2) of Article 146 of the Government Emergency Ordinance No 28/2002*) on transferable securities, financial investment services and regulated markets, published in the Official Gazette of Romania, Part I, No 238 of 9 April 2002, approved with amendments and additions by the Law No 525/2002, as subsequently amended;

††† 41. Government Emergency Ordinance No 12/2003 on the exemption from the payment of tax on land from outside the built-up area of the localities, published in the Official Gazette of Romania, Part I, No 167 of 17 March 2003, approved with amendments by the Law No 273/2003;

††† 42. Government Emergency Ordinance No 30/2003, for the institution of certain special measures regarding the production, import and trade of mineral oils, published in the Official Gazette of Romania, Part I, No 294 of 25 April 2003, as subsequently amended;

††† 43. Government Decision No 582/1997 on the introduction of the system of marking the alcoholic beverages, published in the Official Gazette of Romania, Part I, No 268 of 7 October 1997, as subsequently amended and supplemented;

††† 43^1. *** Repealed

††† 43^2. Letter a) of Article 26 and letter g) of Article 83 of the Law No 448/2006 on the protection and promotion of the rights of disabled persons, republished, as subsequently amended and supplemented;

††† 43^3. Article III of the Law No 265/2007 amending and supplementing Law No 38/2003 on the transport under taxi-driving regime and lease regime, as subsequently amended and supplemented.

††† 44. Any other provision which are contrary to the present code.

††† (2) *** Repealed

------------

††† *) The Law No 630/2002 was repealed by the Government Ordinance No 39/2005.

††† The Government Ordinance No 39/2003 was repealed by the Government Ordinance No 92/2003.

††† The Government Emergency Ordinance No 102/1999 was repealed by the Law No 448/2006.

††† The Government Emergency Ordinance No 97/2000 was repealed by the Government Emergency Ordinance No 99/2006.

††† The Government Emergency Ordinance No 28/2002 was repealed by the Law No 297/2004.

††† NOTES:

††† 1. We reproduce below the provisions of Article II, II^1 and III of the Government Emergency Ordinance No 138/2004, approved with amendments by the Law No 163/2005:

††† "ART. II

††† In case of imported cars and jeeps, including those used, brought into the country based on lease contracts initiated after the date when the present emergency ordinance enters into force, the taxation base for excise duties shall be the entry value completed by the quantum of the customs duties and other special duties, as the case may be, outstanding at the time when the import operation is closed.

††† ART. II^1

††† For the advance payments cashed for the deliveries of live animals it shall be applied the tax system on the value-added tax, in force on the date when the advance payment is cashed.

††† ART. III*)

††† (1) By derogation from the provisions of Article 4 (2) of the Law No 571/2003 - Fiscal Code, the provisions of the present emergency ordinance shall enter into force beginning with 1 January 2005, with the following exceptions:

††† a) beginning with 1 May 2005: Article 42 a); Article 43 (2); Article 55 (4) k); Article 76; Article 77;

††† b) beginning with 1 June 2005: Article 41 g); Article 42 g); Article 65 (2) a); Article 66 (1); Article 66 (4) and (4^1); Article 67 (2); Article 67 (3) a), a^1), a^2), a^3), e), e^1) and g); Article 67 (4) and (5); Article 77^1 - 77^3; Article 83 (3^1); Article 83 (4) b);

††† c) *** Repealed

††† (2) *** Repealed

††† (3) *** Repealed

††† (4) *** Repealed

††† (5) The 16% taxation quota shall also apply beginning with 1 January 2006 for the incomes obtained by the non-resident natural or legal persons, provided in Article 115, except for the incomes which are gains from gambling for which the 20% tax quota shall be preserved.

------------

††† *) Article III of the Government Emergency Ordinance No 138/2004 was amended by Article 1 point 39 of the Law No 163/2005.

††† The Constitutional Court, has established by the Judgment No 568/2005 that the provisions of Article I point 39 of the Law No 163/2005 on the approval of the Government Emergency Ordinance No 138/2004 for the amendment and addition of the Law No 571/2003 - Fiscal Code, referring to the provisions of Article III (1) a) and b) of the Government Ordinance No 138/2004, are unconstitutional, as they are contrary to the provisions of Article 78 of the Constitution.

††† Subsequently, Article III of the Government Emergency Ordinance No 138/2004 will have been also amended by Article VI point 5 of the Law No 343/2006.

††† 2. We reproduce below the provisions of Articles II - IV of the Law No 343/2006, as amended by the rectification published in the Official Gazette of Romania, Part I, No 765 of 7 September 2006.

††† "ART. II

††† The provisions of paragraph (15) of Article 161 of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, as well as those brought by the present law, shall not apply in case that the validity of the sale contracts with payment in instalments and/or of the leasing contracts is extended after the accession date, by additional papers concluded after the date of publication in the Official Gazette of Romania, Part I, of the provisions of this law.

††† ART. III

††† (1) Within maximum 60 days as of the date of publication of this law in the Official Gazette of Romania, Part I, at the proposal of the Ministry of Public Finance and of the Ministry of Administration and Interior, by Government decision, the local taxes and duties applicable during the fiscal year 2007, instituted by the Law No 571/2003, as subsequently amended and supplemented, as well as those brought by this law shall be approved.

††† (2) Within maximum 45 days as of the date of publication in the Official Gazette of Romania, Part I, of the Government Decision provided in paragraph (1), the deliberative authorities of the local public administration shall adopt decisions on local taxes and duties applicable during the fiscal year 2007, under the law.

††† (3) The decisions adopted by the date provided in paragraph (2) by the deliberative authorities of the local public administration shall no longer apply.

††† ART. IV

††† (1) The provisions of Article I shall apply as of 1 January 2007, except where indicated otherwise.

††† (2) The provisions of Article II shall enter into force within 3 days as of the date of publication in the Official Gazette of Romania, Part I."

††† 3. We reproduce further the provisions of Article II of the Government Emergency Ordinance No 200/2008.

††† "ART. II

††† Exemption for the tax on reinvested dividends

††† (1) The dividends reinvested starting with 2009, for the purpose of keeping and increasing the number of jobs for the development of the activity of the Romanian legal persons dealing dividends, according to their object of activity registered with the National Trade Registry Office, shall be exempt from the payment of the tax on dividends.

††† (2) Dividends invested in the registered capital of another Romanian legal person for the purpose of creating new jobs, for the development of their activity, according to their object of activity registered with the National Trade Registry Office, shall also be exempt from the payment of tax on dividends.

††† (3) The procedure for application of the provisions of paragraphs (1) and (2) shall be approved by order of the minister of economy and finances and of the president of the National Agency of Tax Administration."

††† 4. We reproduce further the provisions of Article III (4) and (5), Article V, as well as the mention concerning the transposition of the Community norms of the Government Emergency Ordinance No 109/2009:

††† "ART. III

††† [...]

††† (4) By way of exception from the provisions of paragraph (3), until 31 December 2010 the movements of excisable products under a suspensive procedure of excise duties by other Member States which failed to adopt the computerised system according to Articles 21 - 27 of Directive 2008/118/EC shall be admitted, when performed according to the procedure provided in Articles 186 - 191^1 of Chapter I of Title VII "Excise duties and other special tax" of the Law No 571/2003, as subsequently amended and supplemented.

††† (5) By way of exception from the provisions of paragraph (3), the movements of excisable products which were initiated before 1 April 2010 shall be performed and finalised in compliance with the procedure provided in Articles 186 - 191^1 of Chapter I of Title VII "Excise duties and other special tax" of the Law No 571/2003, as subsequently amended and supplemented.

††† [...]

††† ART. V

††† The tax on the incomes earned by natural persons before 1 January 2010 shall be declared, established and paid, in accordance with the legislation in force until this date.

†††††††††††††††††††††††††††††††††††††† *

††† This emergency ordinance transposes into the national legislation: Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services, published in the Official Journal of the European Union, series L, No 44 of 20 February 2008, Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, published in the Official Journal of the European Union, series L, No 44 of 20 February 2008, Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions, published in the Official Journal of the European Union, series L, No 14 of 20 January 2009, Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, published in the Official Journal of the European Union, series L, No 9 of 14 January 2009, Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages and Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages, published in the Official Journal of the European Union, series L, No 316 of 31 October 1992, Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes and Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes, published in the Official Journal of the European Union, series L, No 316 of 31 October 1992, amended by Council Directive 2002/10/EC of 12 February 2002 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates of excise duty applied on manufactured tobacco, published in the Official Journal of the European Union, series L, No 46 of 16 February 2002, Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, published in the Official Journal of the European Union, series L, No 291 of 6 December 1995, amended by Directive 2002/10/CE, published in the Official Journal of the European Union, series L, No 46 of 16 February 2002, Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, published in the Official Journal of the European Union, series L, No 283 of 31 October 2003.

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