Acordul de preț în avans, între oportunitate și efort: noua procedură adusă de Ordinul ANAF nr. 827/2026
Advance Pricing Agreements: Between Opportunity and Effort – The New Procedure Introduced by ANAF Order No. 827/2026
Author(s): Ala PopaSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: Advance Pricing Agreement; ANAF regulations; procedural reform; tax compliance; regulatory versatility;
Summary/Abstract: The advance pricing agreement has, for years, been a rather underused instrument in Romania: attractive in theory, cumbersome in practice. ANAF President’s Order no. 827/2026, published in the Official Gazette no. 543 on July 2, 2026, rewrites the procedure for issuing and amending these agreements and, at least at the architectural level, attempts to make this instrument more versatile.
Journal: Tax Magazine
- Issue Year: 2026
- Issue No: 3
- Page Range: 204-205
- Page Count: 2
- Language: Romanian
- Content File-PDF
