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Research Articles Supplement 1 · 2017 · pp. 130–141 · Issue page

TAXES AND CONTRIBUTIONS, TAXATION IN ROMANIA

CL
Claudiu – Constantin TALABĂ1
FL
Florin – Dumitru TALABĂ2
1 Police officer at Romanian General Police Inspectorate – Gorj County Police Inspectorate, Romania
2 Police officer at Romanian General Police Inspectorate – Economic Criminality Investigation Directorate
Accepted 28 March 2026
Available Online 15 September 2017
Abstract
BOTH IN ROMANIA AND IN THE REST OF THE EUROPEAN STATES, THE TOPIC OF TAXES AND CONTRIBUTIONS IS EXTREMELY DEBATED AND IT’S ALWAYS IN THE SPOTLIGHT. GIVEN THAT THE AUTHORITIES OFTEN BRING MANY LEGISLATIVE CHANGES, RELATED ESPECIALLY TO THE FISCAL CODE, INCL UDING THE DEADLINES FOR TAX STATEMENT SUBMISSION AND PAYMENT OF TAXES TO THE STATE BUDGET, THE AUTHORS OF THIS ARTICLE SET OUT TO SYNTHESIZE THE MAIN REGULATIONS WHICH TAX PAYERS, THIS INCLUDING ALL KINDS OF OWNERS, COMPANIES, FIRMS, INCOME ACQUIRING PERS ONS, NEED TO KNOW IN 2017
Keywords
TAXES FISCAL LEGISLATION EXPENSES EXCISES V.A.T.
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References
[1]
Low no. 227/2015 regarding the Fiscal Code
[2]
Government Emergency Ordinance no. 50/27.10.2015 for modifying and completing Law no. 227/2015 and Law no. 207/2015
[3]
Law no. 358/31.12.2015 for the approval of Government Emergency Ordinance no. 57/09.12.2015 for modifying and completing Law no. 227/2015 and Law no. 207/2015
[4]
Government Emergency Ordinance no. 32/26.06.2016 for completing Law no. 227/2015 and setting some financial and fiscal regulations
[5]
Government Emergency Ordinance no. 46/31.08.2016 for completing Law no. 227/2015
[6]
Government Emergency Ordinance no. 3/06.01.2017 for completing Law no. 227/2015
[7]
Emergency Ordinance no. 9/27.01.2017 regarding some budgetary measures in 2017, prorogation of some terms, modifying and completing some normative acts
[8]
Law no. 26/24.03.2017 for the approval of Government Emergency Ordinan ce no. 46/2016 for completing Law no. 227/2015
[9]
Law no. 136/13.06.2017 for the approval of Government Emergency Ordinance no. 32/2016 for completing Law no. 227/2015 regarding the Fiscal Code, some financial and fiscal regulations
[10]
Law no. 177/18.07.2017 for the approval of Government Emergency Ordinance no. 3/2017 for modifying and completing Law no. 227/2015 regarding the Fiscal Code
[11]
Regulation (EEC) No 2658/87 of 23 July 1987
[12]
Law no. 571/2003 regarding the Fiscal Code which