Legislative Newsletter July 2016

Order no. 694/2016 of the Minister of Economy, Commerce and Relations with Business Environment published in the Official Gazette, Part I, No. 513 and 513 bis of 7 July 2016.

– According to this Order, the enterprises having their registered office in the rural area have the possibility to be granted state aid up to RON 50,000;

This state aid represents 90% of the investment which has to be made by the companies with their registered office in the rural area;

The amount can be invested in IT equipment, office automation, machinery, utility vehicles, creating a presentation web site, advertising services, entrepreneurship classes, consultancy etc.

Order no. 943/2016 of the Minister of Public Finances regarding the type of fiscal debts which can be paid by credit cards by POS, published in the Official Gazette, Part I, No. 501 of 5 July 2016.

– By means of this document, the authorities approved 50 types of fiscal debts which can be paid by credit cards by means of POS installed within the territorial units of State Treasury;

This possibility is only available to natural persons fiscally identified based on their personal identification number.

Order No. 1882/2016 of the President of the National Agency for Fiscal Administration approving the use of electronic signature extended to customs formalities for the goods introduced in and taken out from the European Union through the Romanian customs offices and Order No. 1884/2016 of the National Agency for Fiscal Administration approving the technical Standard specifications authorizing special regimes, published in the Official Gazette, Part I, No. 496 of 4 July 2016.

– The technical standard specifications authorizing special regimes in accordance with the provisions of the Union Customs Code were adopted by means of these orders;

Pursuant to these new provisions, a special regime may be authorized by means of:
A standard customs statement, in a verbal form or by another action, an ATA or CPD card;

An application for authorization (its model is brought under regulation by this normative act).

Order No. 1887/2016 of the President of the National Agency for Fiscal Administration approving the Standard specifications regarding the use of simplified customs statements and the registration in the declarant’s evidences, published in the Official Gazette, Part I, No. 502 of 5 July 2016.

– These provisions offer the possibility for the companies making intracommunity acquisitions from the European Union to submit a simplified customs statement; this possibility is an alternative to submitting the standard customs statement;

– The simplified customs statement may be submitted by the persons using this procedure for personal use or by the representatives of other economic operators.

Additionally, it is provided that the persons who opt for the simplified customs statements for personal use have the right to resort to a direct representative in order to carry out the customs formalities in the simplified procedure.

Law no. 123/2016 empowering the Government to issue ordinances, published in the Official Gazette, Part I, No. 516 of 8 July 2016.

– According to the legal provisions, during the parliamentary holiday (July-August), the Government may issue ordinances, but only in certain regulatory fields.

– The Government is empowered to carry out the first budgetary rectification for 2016 and to adopt certain measures in the health field.

According to the legal provisions, the Government may not intervene in such fields as justice, culture or administration of state protocol.

Law no. 142/2016 amending Law no. 263/2010 regarding the unitary system of public pensions, published in the Official Gazette, Part I, No. 528 of 14 July 2016

– According to this law, the amount of the partial anticipated pension is established out of the amount of the pension for age limit, by a reduction related to the realized contribution period and not by a fixed reduction for each month of anticipation, as applicable until present.

The partial anticipated pension may be applied for within a period of maximum 5 years prior to the standard retirement age, such possibility being granted only to the persons who completed the contribution period and to the persons who exceeded the completion period by up to 8 years.

Law no. 150/2016 amending and supplementing Law no. 321/2009 regarding the trading of food products, published in the Official Gazette, Part I, No. 534 of 15 July 2016

– According to this normative act, the legal entities authorized to carry out trading activities with food products shall have the obligation to sell products made of meat, eggs, milk, vegetables, fruit, honey and bakery products coming from the short food chain in proportion of at least 51%.

This provision shall come into force within 6 months as of publication in the Official Gazette, in order for the traders to be given the possibility to comply with.

Law no. 144/2016 amending article 2 letter a) of Law no. 544/2001 regarding free access to public information, published in the Official Gazette, Part I, No. 528 of 14 July 2016.

– According to the legal provisions of this normative deed, the political parties, the sports federations and the public utility NGOs of which receive public money are also included on the list of institutions under the obligation to observe the provisions regarding free access to public information.

Common Order no. 1.022/2.562/2016 of the Minister of Public Finance and of the Minister of Justice regarding the approval of the procedures for establishment, payment and rectification of income tax from transfer of real estate from personal patrimony and of the model and content of certain forms used in the administration of income tax, published in the Official Gazette, Part I, No. 524 of 12 July 2016

– This order regards the approval of new models for the 208 form and statement no. 209. The 208 form is filled in and submitted by public notaries who have the obligation to compute, collect and transfer the income tax obtained from transfer of real estate from personal patrimony and statement no. 209 regards natural persons who obtain income subject to income tax from transfer of real estate from personal patrimony, in case the transfer of the ownership rights over buildings or land plots is carried out by a different procedure than the notarial one.

Decision no. 20/2016of the Constitutional Court, published in the Official Gazette, Part I, No. 525 of 13 July 2016.

By this decision, the Constitutional Court of Romania appointed judge Valer Dorneanu as president.

Law no. 155/2016 amending and supplementing Law no. 263/2010 regarding the unitary system of public pensions, published in the Official Gazette, Part I, No. 545 of 20 July 2016

– According to the above mentioned legal provisions, the contribution period is of 20 years and not of 30 years, as applicable until present, in case of miners who carry out their activity in the underground, in a proportion of at least 50% of the normal monthly working time, provided that the miners have worked for at least 20 years under special conditions.

The complete contribution period of 30 years is maintained in case of artistic activities in the workplaces categorized as special conditions, which is the case of ballerinas, dancers, acrobats, trainers of savage animals, opera and operetta singers etc.

Law no. 151/2016 regarding the European protection order, as well as for amending and supplementing certain normative acts, published in the Official Gazette, Part I, No. 545 of 20 July 2016

– According to this law, the persons who live or will live, established or will establish the domicile or residence in another EU member state, have the capacity of injured party in a criminal case, or the persons who are or might be the victims of certain crimes have the possibility to request the authorities to issue a European protection order.

Order No. 2264/2016 of the President of the National Agency for Fiscal Administration modifying Order no. 3769/2015 of the National Agency for Fiscal Administration regarding the declaration of deliveries/performances and acquisitions carried out on the national territory by the persons registered for VAT purposes and approving the model and the content of the informative statement regarding the deliveries/performances and acquisitions carried out on the national territory by the persons registered for VAT purposes, such as further amended, published in the Official Gazette, Part I, No. 578 of 29 July 2016.

– According to this order, statement no. 304 must be entirely filled in as of 1 October in case of all operations carried out on the national territory, and for the period 1 July – 30 September, only the operations carried out with taxpayers registered for VAT purposes shall be declared, by filling in the information under sections A-C from Annex no. 1 to the above Order.

Order no. 1054/2016 of the Minister of Public Finance regarding the approval of the structure and internal regulations of the Commission for analyzing and settling applications of debtors who request that certain fiscal debts are extinguished by transferring certain immovable assets into public property, as well as for establishing the documentation accompanying the application, published in the Official Gazette, Part I, No. 565 of 26 July 2016

– The legislation in force gives the individuals the possibility to request that certain fiscal debts are extinguished by transferring into public property certain immovable assets.

By this order, the Commission for analyzing and settling applications of debtors who request that certain fiscal debts are extinguished by transferring certain immovable assets into public property was set up, being responsible with analyzing the debtors’ applications in this respect.

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