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Law No. 100 Of 16 November 1995

Original Language Title:  LEGE nr. 100 din 16 noiembrie 1995

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LEGE No. 100 of 16 November 1995 for approval Government Ordinance no. 22/1995 on amending and supplementing certain excise regulations, value added tax and customs commission
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 270 of 21 November 1995



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 22/1995 on the amendment and completion of rules on excise duties, value added tax and customs commission issued pursuant to art. 1 lit. b) of Law no. 81/1995 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 190 of 21 August 1995, with the following amendments: a) Article I, point 5 shall read as follows: "" Five. Article 5 shall be completed with a new paragraph, which shall read as follows: City cars, including rolled, of an engine cylinder capacity of more than 2,000 cmc, brought from import by foreign investors, constituted as a contribution in kind or purchased from their cash contribution to the share capital or to increase it, they are not subject to excise duties. " b) Article II (3) (h) 1 and h) 2 is deleted. c) Article II (8) shall be supplemented by paragraph 5 which shall read as follows: "" 5. Fresh vegetables and fruits. " d) Article II, point 11, is amended and shall read as follows: "" 11. Article 34 is amended and shall read as follows: Article 34. -For the non-payment of all or a difference in the value added tax within the established period, the rate of the increase of the delay applied is that provided for in the legislation relating to the calculation and payment of the amounts due for the taxes and fees. The calculation of the delay increases shall be made from the working day immediately following the expiry of the legal payment period until the day of payment inclusive. In justified cases, the Ministry of Finance may approve the staggered, postponement, reduction or payment exemption of late increases. " e) The content of the Annex is deleted; This law was adopted by the Chamber of Deputies at the meeting of October 30, 1995, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE This law was adopted by the Senate at the meeting of October 31, 1995, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT VALER SUIAN ---------------