The Court of Justice of the European Union (CJEU) considers that the losses of a non-resident subsidiary that have become definitive may be transferred within the tax integration of the integral parent company. For this reason, it is up to the latter to demonstrate that it is impossible for it to value these losses by […]
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Regulation of commercial leases provides that property tax, as well as fees and charges associated with the use of the premises (or the building in which such premises are located) or with the service used by the merchant, can be levied from him. That is the case, for example, of the tax on garbage collection. […]
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Public authorities encourage homeowners to renovate their homes. ENERGY TRANSITION TAX CREDIT Expiring on 31 December 2018, the energy transition tax credit (ETTC) is finally extended by one year, i.e. until the end of 2019. This credit allows taxpayers to receive credit benefits on income tax on the costs of improving the environmental quality […]
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Contact us quickly to create your company in Romania! The SRL (limited liability company), equivalent to the SARL in France, is the form of organization of a company most used in ROMANIA. It has limited liability before the law and its owners. It is also one of the safest arrangements for associates. LLC “SRL” is […]
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The tranche of scale are overvalued by 1.6% INCOME TAX SCHEDULE The limits of the brackets of the scale of the income tax are revaluated by 1.6%. This rate corresponds to the projected price increase in 2018 excluding tobacco products. The scale applicable to income tax in 2018 is as follows: Taxation of […]
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SOME MEASURES TO PROMOTE BUSINESS TRANSMISSION « DUTREIL » PACT In principle, the transfer, by donation or inheritance, of a company is generating transfer duty. The cost of this transmission may, however, be reduced if the transferred titles are subject to a “Dutreil” Pact. This plan allows to exempt, under certain conditions, transmissions up to 75% […]
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