Avantajele depunerii notificării privind intenția de restructurare a obligațiilor bugetare
Benefits of notifying the intention to restructure budget obligations

Summary/Abstract: Since March 2020, the economic situation at international level has been in a state of urgency or alert depending on the decision of each State, the effects of which are felt in each field of activity in different ways. In order to ensure an economic activity within the normal limits, certain tax measures have been adopted to prevent economic operators from fully closing down their activities. Such tax measures involved in the course of 2020, the first year of the SAR-CoV 2 pandemic, changes in the conditions for determining the taxes, duties or social contributions covered by the Tax Code, and the introduction of rules with the ultimate objective of improving the financial capacity (level of liquidity) of the economic operators. Although the original purpose of the Government Ordinance no 6/2019 was not linked to the pandemic crisis, after March 2020 the provisions of this decree were modified and supplemented to be a useful tool for economic operators affected by the pandemic. This article includes a presentation of the effects of the submission of a notification of the intention to restructure budgetary obligations by an economic operator in accordance with the provisions of the Government Ordinance no 6/2019.

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