Tax advisory services

Oct 2020

Tax Flash no.16/2020 – Additional fiscal measures in the context of COVID-19

27.10.2020 –Emergency Ordinance no.181/2020 regarding certain fiscal-budgetary measures and for the amendment and completion of some normative acts as well as for the extension of certain deadlines was published in Official Gazette 988/2020

Oct 2020

Tax Flash no.15/2020 – The amendment of the Methodological Norms for the application of the Fiscal Code

23.10.2020 – Decision no. 864/2020 amending and supplementing the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016 was published in Official Gazette 956/2020

Sep 2020

NNDKP CELF Alert no. 3/2020 – The appeal in the interest of the law revolutionizing the calculation approach of statute of limitation for tax liabilities

16.09.2020 – On September 14, 2020, the High Court of Cassation and Justice (“HCCJ”) admitted the appeal in the interest of the law that will end tax authorities’ practice of extending by 1 year the five-year limitation period applicable with respect to profit tax, artificially and in breach of the relevant legal provisions.

Sep 2020

Tax Flash no.14/2020 – Measures to stimulate the maintenance / increase of equity and clarifications regarding the corporate income tax bonus

09.09.2020 – Emergency Ordinance no. 153/2020 for the establishment of fiscal measures to stimulate the maintenance / increase of equity, as well as for the completion of normative acts was published in Official Gazette 817/2020

Jul 2020

Tax Flash no.13/2020 – Instructions for the application of the VAT exemption

Order no. 2148/2020 regarding the amendment and completion of the Instructions for the application of the VAT exemption for the operations provided in art. 294 paragraph (1) let. A) -i), art. 294 para. (2) and art. 296 of Law no. 227/2015 on the Fiscal Code, approved by Order no. 103/2016 was published in Official Gazette 628/2020

Jul 2020

Tax Flash no.12/2020 – The extension of certain deadlines provided by EO 6/2019

Law no. 114/2020 on the approval of Emergency Ordinance no. 90/2020 for the amendment of Ordinance no. 6/2019 on the establishment of fiscal facilities, as well as for the amendment of other normative acts was published in Official Gazette 600/2020

Jul 2020

Tax Flash no.11/2020 – Extension of the DAC 6 reporting deadline

Emergency Ordinance no. 107/ 2020 regarding the amendment of art. II of Ordinance no. 5/2020 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and for the extension of certain deadlines was published in the Official Gazette 579/2020

Jun 2020

Tax Flash no.16/2020 – Additional fiscal measures in the context of COVID-19

Tax Flash no.15/2020 – The amendment of the Methodological Norms for the application of the Fiscal Code

NNDKP CELF Alert no. 3/2020 – The appeal in the interest of the law revolutionizing the calculation approach of statute of limitation for tax liabilities

Tax Flash no.14/2020 – Measures to stimulate the maintenance / increase of equity and clarifications regarding the corporate income tax bonus

Tax Flash no.13/2020 – Instructions for the application of the VAT exemption

Tax Flash no.12/2020 – The extension of certain deadlines provided by EO 6/2019

Tax Flash no.11/2020 – Extension of the DAC 6 reporting deadline

Tax Flash no.10/2020 – Additional fiscal support measures in the context of the COVID-19

Tax Flash no.9/2020 – Extension of some fiscal facilities and the extension of deadlines

Tax Flash no.8/2020 – The application of rent payment facilities for the state of emergency period