Legal Update - Fiscal Law
The Legal Update summarizes the most recent amendments in the fiscal field.
Order No. 2856/2017 on the establishment of the criteria for tax risk assessment in case of registration and cancellation of registration for value added tax purposes, on approval of the Procedure on tax risk assessment for taxable entities applying for registration for value added tax purposes under Article 316 para. (1) items a) and c) and para. (12) item e) of Law No. 227/2015 on Fiscal Code, on approval, at request, of the Procedure for registration for value added tax purposes under Article 316 para. (12) item e) of Law No. 227/2015 on Fiscal Code, and on approval of the Procedure for annulment, ex officio, of the registration for value added tax purposes for taxable persons with high tax risk, as per Article 316 para. (11) item h) of Law No. 227/2015 on the Fiscal Code