The tax regime of the income obtained by individual real estate developers has been challenging for both taxpayers and tax authorities. Contradictory administrative doctrine on the applicable tax regime (whether tax on income from the transfer of real estate from own patrimony or tax on income from self employment activities is due) was sanctioned by the Amnesty Law No. 29/2018, but in practice cases of reclassification of the activity performe...

Irrespective of the legal relation it is applied to, the suspension should not have ratio legis, permanent consequences. In other words, the suspension as a procedural instrument, should preserve the substance of the legal relation and delay the review or evolution thereof. In terms of tax inspection, article 127 of the Code of Tax Proceedings is no exception either, since it is a legal instrument necessary, yet proportionally applicab...

This paper deals with the relationship between the double tax treaties and the methodological rules for the application of Fiscal Code with a focus on the ”net of tax contractual” provisions which are frequently used in the agreements concluded with non-residents. In our view, the provisions from the methodological rules which prevent the application of double tax treaties when the tax is borne by the Romanian income payer override the treaty...