Taxa de clawback. Context și reglementare (I)
The Clawback Tax. Background and Regulation (I)
Subject(s): Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: National Insurance Fund; Romanian tax system; medicines producer;
Summary/Abstract: The clawback tax is a parafiscal tax introduced in the Romanian tax system in 2009 being subsequently “refined” by a self-regulation in 2011 (Government Emergency Ordinance no. 77/2011) in an economic context characterized by an acute financial crisis, the state being forced to find new ways to support the costs of the public health system. This tax would be paid quarterly by every medicines producer so they contribute directly to the health budget financing with a percent from the profit margin obtained by commercializing compensated medicines which exceeded the amount allocated by the national scheme from the National Insurance Fund.
- Issue Year: I/2018
- Issue No: 3
- Page Range: 28-37
- Page Count: 10
- Language: Romanian