LAW No. 100 of 16 November 1995 approving Ordinance No. 22/1995 concerning the modification and completion of some regulations on excise duties, value added tax and customs fee published in PARLIAMENT ISSUING the OFFICIAL GAZETTE NR. 270 of 21 November 1995, the Romanian Parliament adopts this law.
The sole article approving Ordinance No. 22/1995 concerning the modification and completion of some regulations on excise duties, value added tax and customs fee, issued pursuant to art. and (b). b) of law No. 81/1995 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 190 of 21 august 1995, with the following modifications: (a) Article I, section 5) shall read as follows: "5. Article 5 shall be supplemented by a new paragraph which shall read as follows: City Cars, including rolled, with the engine capacity of 2,000 CC, brought from import by foreign investors, which are in the nature of contribution or purchased from the cash contribution to the capital times increased its are not subject to excise duty. '
Article 6, point b) 3 h) 1 and 2 h) is removed.
c) article II paragraph 8 shall be added to paragraph 5, which shall read as follows: "5. the fresh vegetables and fruits."
d) article 6, point 11 shall modify and shall read as follows: ' 11. Article 34 shall modify and shall read as follows: Art. 34.-For non-payment in full or a differences from value added tax within the time allowed, the rate of increase is applied to the delay provided for in the legislation relating to the calculation and payment of the amounts due for the non-payment of taxes and fees.
The calculation of increases in delay is made from the working day following the expiry of the legal tender until the day of payment.
In duly justified cases, the Minister of finance may approve the staggering, deferral, reduction or exemption from payment of penalties of delay. "
of annex e) eliminate the tariff heading 89.05.
This law was adopted by the Chamber of deputies at its meeting of 30 October 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE this law was adopted by the Senate at its meeting on 31 October 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CHAIRMAN V.S.-MORRIS — — — — — — — — — — —