Deferral of payment in Romanian tax law
Companies (but also private individuals) that record tax arrears can, under certain conditions, benefit from measures that help them overcome difficult times.
A new challenge for economic operators - e-transport
In the first six months, numerous legislative changes were published in the tax area. Worth mentioning are, for example, the amendments to the Tax Code, among others with reference to micro-enterprises.
Insolvency: Regulations on preventive restructuring (finally) introduced
In November 2021, we reported that Romania was continuing to wait for the implementation of Directive (EU) 2019/ 1023 ("Restructuring Directive") relevant to insolvency proceedings, published on 26 June 2019.
Agrovoltaic: Dual use of agricultural land also for energy production
The time has come: Law No. 254/2022 amending Land Law No. 18/ 1991 ("Amending Law") was published on 21 July. It is intended to allow the construction of renewable energy plants on agricultural land in fertility categories III, IV and V in Romania.
Enforcement of EU enforcement orders in Romania - an overview
Mutual recognition in the area of judicial cooperation in civil matters is one of the fundamental principles on which the EU is built.
Flagship tax amendments in Romania
Flagship tax amendments have been brought by way of Government Ordinance no. 16/2022 which was published on 15.07.2022.
Energy: easements for cable routes, rotor rights, etc.
Securing land rights for the construction of a plant for the generation of electricity from renewable energy sources ("energy plant") is currently uncontroversial:
Significant tax changes as of 1 January 2023 - micro-entities and dividend tax
As mentioned above, the European Commission has approved the Romanian Recovery and Resilience Plan, in which Romania has committed to a number of crucial tax changes.
Labour law: Changes to adapt to EU law are imminent
July is likely to bring changes in the area of individual labour law.
New regulations regarding the grid connection
On June 17th and June 20th, respectively, a package of legal acts was published in the Romanian Official Journal, amending the current legal framework regarding the connection to the electricity grids that are in the public interest. These are Order No. 81/ 15.06.2022 for the amendment and supplementation of the Regulations on Grid Connection and two other orders (Order No. 82 and No. 83/ 2022 respectively) for the amendment and supplementation of the framework contents of the technical grid connection permit (aviz tehnic de racordare) and certificate (certificat de racordare). Among the most important amendments to the grid connection regulations, the following are worth mentioning: