Impozitul pe construcții - un obstacol în calea dezvoltării României
The tax on constructions – an obstacle to Romania’s development
Author(s): Dan BărăscuSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Solomon
Keywords: pole tax; construction tax; land development; investment in photovoltaic parks;
Summary/Abstract: In this material, we will try to answer some key guestions related to the application of this tax from the information we have so far, try to anticipate the most likely formula for determining the tax base, and, last but not least, draw the attention of the Ministry of Finance to the technical problems that may arise in practice, given our experience from the tax controversies generated by the previous version of the „pole tax" in the period 2014-2016, mainly in the energy sector.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 1
- Page Range: 32-39
- Page Count: 8
- Language: Romanian
- Content File-PDF
