Romániai egyházak adójogi lehetőségei és kötelezettségei
Opportunities and Responsibilities of the Churches in Romania regarding Tax-Law

Summary/Abstract: Living in an era where major corporations are being found guilty of illegal accounting practices, churches have to pay more attention to tax-related issues. Paying taxes is not an option but a responsibility. Nonetheless due to the many interpretations of the Tax Code,there are cases when officials intentionally or unintentionally abuse it. The constructive role of the churches in Romanian society is recognised by the lawgiver by offering tax relief or recognising tax-free activities. In this article we aim to clarify tax regulations for the churches and to present possible cases for tax relief and tax-free activities in the Romanian context,discussing all tax types relevant for the church, like Real Estate Taxes, Value Added Taxes,sponsoring-related profit tax deductions, etc.

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