Order 467/2013 regarding the conditions and procedures for the suspension of the tax audit was published in Official Gazette 254/2013

Order 378/2013 amending and completing the Instructions for the application of Title IX of Ordinance 92/2003 regarding the Fiscal Procedure Code, approved by Order 2137/2011, was published in Official Gazette 199/2013

The European Court of Justice („ECJ”) has ruled on the case C-527/11 (Ablessio SIA)

Law 50/2013 modifying Law 241/2005 regarding fiscal evasion was published in the Official Gazette 146/2013

Emergency Ordinance 12/2013 establishing certain financial and fiscal measures and extending certain deadlines was published in Official Gazette 127/2013

Decision 84/2013 amending and completing the Methodological Norms for the application of the Fiscal Code was published in Official Gazette 136/2013

The European Court of Justice („ECJ”) has ruled on the case LVK – 56 EOOD(C-643/11)

Order 231/2013 approving the procedure and the conditions for the refund of excise duty and value added tax related to the products sold through duty-free shops was published in Official Gazette 104/2013

Decision of unconstitutionality

Order 140/2013 completing the Methodological Norms for the VAT exemption provided in art. 143 paragraph (1). j), j ^ 1), k), l) and m) of the Fiscal Code and Art. X and XI of the Agreement between Romania and the U.S. signed in Washington on October 30, 2001, ratified by Law 260/2002, approved by Order 2389/2011 was published in Official Gazette 90/2013

Legislation

Decision 20/2013 amending and completing the Methodological Norms for the application of Title VII “Excise duties and other special duties” of the Fiscal Code was published in Official Gazette 48/2013

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