Sinteza modificărilor Codului fiscal adoptate prin Legea nr. 239/2025 și prin O.U.G. nr. 8/2026
Summary of Amendments to the Fiscal Code Adopted via Law no. 239/2025 and via Emergency Ordinance no. 8/2026
Author(s): Sorin RomanSubject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Editura Hamangiu S.R.L.
Keywords: Fiscal Code amendments; Romanian tax legislation; Law no. 239/2025; Emergency Ordinance no. 8/2026;
Summary/Abstract: The beginning of 2026 brings a series of significant changes to the Romanian tax legislation. The amendments and additions to the Fiscal Code are included in Law no. 239/2025 on establishing measures for the recovery and efficiency of public resources, published in December 2025, and in Emergency Ordinance no. 8/2026 on establishing economic recovery measures, increasing productive investments and competitiveness, published in February 2026. This article presents a summary of the main tax provisions that will largely apply starting from January 1, 2026.
Journal: Cluj Tax Forum
- Issue Year: IX/2026
- Issue No: 1
- Page Range: 81-84
- Page Count: 4
- Language: Romanian
- Content File-PDF
