Noua modalitate de impozitare a proprietăților imobiliare – o măsură sustenabilă sau nu pentru mediul de afaceri din România
The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment
Author(s): Silviu Cornel Virgil ChiriacSubject(s): Economy, Civil Law, Financial Markets, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: real estate property; headquarters without activity, market value; residential building; non-residential building;
Summary/Abstract: Starting next year, the current real estate taxation system will change so that the way of calculating the tax on buildings will be simplified. The most important change that will occur in this regard is the removal from the Fiscal Code of the notion building with mixed use. The tax for buildings with dual use – residential and non-residential – will be determined according to the majority use. The paper aims to highlight the changes brought by Government Ordinance No. 16/2022, as well as the impact of these changes on the business environment from an accounting and fiscal point of view.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 10
- Page Range: 42-47
- Page Count: 6
- Language: English, Romanian