Key Benefits:
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e) companies established under Spanish law, known as 'sociedad anonima', 'sociedad comanditaria por acciones', 'sociedad de responsabilidad limitada', organsime de public law operating under private law; other entities constituted under Spanish law, subject to Spanish corporate tax ('Impuesto sobre Sociedades '); f) companies established under French law, known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'sociétés par actions simplifiées', 'sociétés d' assurances mutuelles', ' caisses d' epargne et de prevoyance ',' societes civiles ', which are automatically subject to corporate tax,' cooperatives ',' unions de cooperatives ', industrial and commercial public enterprises, as well as other companies constituted under French law, subject to tax on French profit g) companies established or existing under Irish law, bodies established under the Law of Industrial and Supply Associations, construction companies established under the Law of Construction Associations and Banking Trusts savings, established under the Savings Bank Trust Act, 1989; h) companies established under Italian law, known as 'societa per azioni', 'societa in accomandita per azioni', 'societa a responsabiiita limited', 'societa cooperative', 'societa di mutua assicurazione', and public and private entities whose the activity is wholly or mainly commercial; i) companies established under the law of the State of Luxembourg, known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'société cooperative', 'société cooperative organisée comme une société anonyme', 'association d' assurances mutuelles', 'association d' épargne-pension' ' entreprise de nature commerciale, industrielle ou mining de l' Etat, des régés, des syndicats de régés, des établissements publics et des autres personnes morales de droit public ', and other companies established under the Luxembourg law, subject to tax on Luxembourg profit; j) companies established under Dutch law, known as 'naamloze vennootschap', 'besloten vennootschap met beperkte aansprakelijkheid', 'Open commanditaire vennootschap', 'Cooperatie', 'onderlinge waarborgmaatschappij', ' Fonds voor twin rekening ',' vereniging op cooperatieve grondslag ',' vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ', and other companies incorporated under Dutch law and subject to Dutch corporate tax; k) companies established under Austrian law, known as 'Aktiengesellschaft', 'Gesellschaft mit beschrankter Haftung', 'Versicherungsvereine auf Gegenseitigkeit', 'Erwerbs-und Wirtschaftsgenossenschaften', Betriebe gewerblicher Art von Korperschaften des offentlichen Rechts ',' Sparkassen ', and other companies incorporated under Austrian law and subject to Austrian corporate tax; l) companies or civil law firms which have a commercial form and public undertakings established in accordance with the Portuguese law; m) companies established under the Finnish law, known as 'osakeyhtyio/aktiebolag', 'osuuskunta/andelslag', 'saastopankki/sparbank' and 'vakuutusyhtio/forsakringsbolag'; n) companies established under Swedish law, known as 'aktiebolag', 'forsakringsaktiebolag', 'ekonomiska foreningar', 'sparbanker', 'omsesidiga forsakringsboiag'; o) companies established under the law of the United Kingdom of Great Britain and Northern Ireland; p) companies established on the basis Council Regulation no. 2.157/2001/EC , of 8 October 2001 on the Statute of the European Society (SE) and Directive 2001 /86/EC of the Council of 8 October 2001 supplementing the Statute of the European Society with regard to the involvement of workers and cooperative associations established on the basis of Council Regulation (EC) No 45/ 1.435/2003 ,, of 22 July 2003 on the Statute of the European Cooperative Society (SCE) and Council Directive 2003 /72/EC , of 22 July 2003, supplementing the Statute of the European Cooperative Society on the involvement of employees; q) companies established under Czech law, known as 'akciova spolecnost', 'spolecnost s rucenim omezenym'; r) companies established under Estonian law, known as 'taisuhing', usaldusuhing ',' osauhing ',' aktsiaselts ',' tulundusuhistu '; s) companies established under Cypriot law, known as (*), subject to Cypriot corporate tax; _____________ ((*) The text is in Greek. See the associated image. s) companies established under the Latvian law, known as 'akciju sabiedriba', 'sabiedriba ar ierobezotu atbildibu'; t) companies established under the Lithuanian law; t) companies established under the Hungarian law, known as 'kozkereseti tarsasag', 'beteti tarsasag', 'kozos vallalat', 'korlatolt felelossegu tarsasag', 'reszvenytarsasag', 'egyesules', 'kozhasznu tarsasag', 'szovetkezet'; u) companies established under Maltese law, known as 'Kumpaniji ta' 'Responsabilita Limited', 'Socjetajiet en commandite li l-kapitai taghhom maqsum f'azzjonijiet'; v) companies established under Polish law, known as 'spolka akcyjna', 'spolka z ograniczona odpowiedzialnoscia'; w) companies established under the Slovenian law, known as 'delniska druzba', 'komanditna druzba', 'druzba z omejeno odgovornostjo'; x) companies established under Slovak law, known as 'akciova spolocnost', 'spolocnost' s rucenim obmedzenym ',' komanditna spolocnost '. (5) The provisions of this Article transpose provisions Directive 90 /435/EEC on the common system of taxation applicable to parent companies and their subsidiaries in different Member States, fined by Directive 2003 /123/EC of the Council " 10. In Article 21, letter e) of paragraph (2) shall read as follows: "e) the expenses of transport and accommodation in the country and abroad, carried out by employees and administrators;". 11. in Article 21, points b), c), j) and k) of paragraph 3 shall read as follows: " b) the amount of expenses with the travel allowance granted to employees for travel to Romania and abroad, within the limit of 2.5 times the legal level established for public institutions; c) social expenses, within the limit of a rate of up to 2%, applied on the amount of expenses of personnel salaries, according to Law no. 53/2003 -Labor Code, with subsequent amendments and completions. It is subject to this limit, as a matter of priority, for birth aid, aid for burial, aid for serious or incurable diseases and prostheses, and expenditure for the proper functioning of certain activities or units in the administration of taxpayers; kindergartens, nurseries, health services provided in the case of occupational diseases and accidents at work until admission to a health facility, museums, libraries, canteens, sports facilities, clubs, Unfamily homes, as well as for the schools they have under patronage. Within this limit, the expenses representing: nursery tickets granted by the employer in accordance with the legislation in force, gifts in money or in kind offered to minors and employees, gifts in money or in kind, can also be deducted. awarded to employees, the cost of benefits for treatment and rest, including transport, for their own employees and for their family members, aid for employees who have suffered losses in the household and the contribution to the funds intervention of the professional association of miners, helping children in schools and foster care; ................................................................ j) expenses incurred, on behalf of an employee, to voluntary pension schemes, within the limit of an amount representing the equivalent in lei of 200 euros in a fiscal year for each participant; k) expenses with voluntary health insurance premiums, within the limit of an amount representing the equivalent in lei of 200 euros in a fiscal year for each participant; ". 12. in Article 21, points c), m), p) and s) of paragraph 4 shall read as follows: " c) expenditure relating to goods of the nature of stocks or tangible assets found missing from management or degraded, not attributable, for which insurance contracts have not been concluded, and the related value-added tax, if such is due in accordance with Title VI. The stocks and fixed assets depreciable, destroyed as a result of natural calamities or other causes of force majeure, under the conditions established by the rules, shall not be covered by these provisions; ................................................................ m) expenses with management, consulting, assistance or other services, for which taxpayers cannot justify the need to provide them, for the purpose of activities carried out and for which contracts are not concluded; ................................................................ p) sponsorship and/or mecenat expenses and expenses on private exchanges, granted according to the law; taxpayers who carry out sponsorships and/or acts of mecenat, according to the provisions Law no. 32/1994 on sponsorship, as amended, and the Law of Libraries no. 334/2002 , republished, with subsequent amendments and completions, as well as those who grant private scholarships, according to the law, decrease from the profit tax due the related amounts, if the total of these expenses cumulatively meets the following conditions: 1. is within the limit of 3 per thousand of the turnover; 2. does not exceed more than 20% of the income tax due. The respective limits also include the expenses of sponsoring public law libraries, for the purpose of construction of premises, facilities, procurement of information technology and specific documents, financing of training programs. continue the librarians, exchanges of specialists, scholarships of specialization, participation in international congresses; ................................................................ s) expenses with taxes and fees to non-governmental organizations or professional associations related to the activity carried out by taxpayers and exceeding the equivalent in lei of 4,000 euros annually, other than those provided for in para. ((2) lit. g) and m). " 13. In Article 22, letter d) of paragraph (1) shall read as follows: " d) the specific provisions, constituted according to the laws of organization and functioning, by credit institutions, non-banking financial institutions registered in the General Register held by the National Bank of Romania, as well as specific provisions constituted by other similar legal persons; '. 14. in Article 22, points e) and f) of paragraph 1 shall be repealed. 15. In Article 22, letter h) of paragraph (1) shall read as follows: " h) technical reserves constituted by insurance and reinsurance companies, according to the legal provisions of organization and operation, except for the equalization reserve. For insurance contracts yielded in reinsurance, the reserves shall be reduced in such a way that their level covers the risk side that remains the responsibility of the insurer after the deduction of the reinsurance; '. 16. in Article 22, after letter k) of paragraph (1), a new letter, letter l) is inserted, with the following contents: " l) the provisions set up by the airlines in Romania to cover the maintenance and repair expenses of the aircraft fleet and related components, according to aircraft maintenance programs, duly approved by to the Romanian Civil Aviation Authority. " 17. In Article 23, paragraphs 4 and 7 shall read as follows: " (4) Interest rates and losses on foreign exchange rate differences, in relation to loans obtained directly or indirectly from international development banks and similar organizations, mentioned in norms, and those that are guaranteed by the state, those related to loans obtained from Romanian or foreign credit institutions, non-banking financial institutions, from legal entities providing credit according to the law, as well as those obtained on the basis of bonds admitted to trading on a market regulated not covered by the provisions of this Article. ................................................................ (7) The provisions of par. (1)-(3) does not apply to commercial banking companies, Romanian legal entities, branches of foreign banks operating in Romania, leasing companies for leasing operations, mortgage credit companies, credit institutions, as well as non-bank financial institutions. " 18. In Article 24, paragraph 15 shall read as follows: "" (15) For depreciable fixed assets, the depreciation deductions shall be determined without taking into account the accounting depreciation. The gains or losses resulting from the sale or removal from operation of these fixed assets shall be calculated on the basis of their tax value, which represents the tax value of the entry of fixed assets, reduced by tax depreciation. For fixed assets with an accounting value outstanding as of 31 December 2003, the depreciation shall be calculated on the basis of the remaining unamortized value over the remaining normal period of use, using the amortisation methods applied until this date. ' 19. In Article 27, paragraph 5 shall read as follows: " (5) If a Romanian legal person holds a minimum of 15% and 10% respectively, starting with 2009, from the titles of participation in another Romanian legal person who transfers assets and liabilities to the first legal person, through an operation provided for para. ((3), the cancellation of these shareholdings shall not be regarded as taxable transfer. " 20. Article 27 (6) shall be repealed. 21. After Article 27, a new article is inserted, Article 27 ^ 1, with the following contents: "" Art. 27 27 ^ 1 The common tax regime applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares between companies from different Member States of the European Union (1) The provisions of this Article shall apply after the date of accession of Romania to the European (2) The provisions of this Article shall apply to merger, division, partial division, asset transfers and exchanges of actions involving companies from two or more Member States. (. For the purposes of this Article, the following terms and expressions shall have the following meanings: 1. merger-the operation by which: a) one or more companies, at the time and as the effect of dissolution without liquidation, transfers all their assets and liabilities to another existing company, in exchange for the issuance to their participants of the participation titles representing the capital of the other company and, where applicable, the cash payment of a maximum of 10% of the nominal value or, in the absence of the nominal value, of the equivalent nominal value of those securities; b) two or more companies, at the time and as the effect of the dissolution without liquidation, shall transfer all their assets and liabilities to another company that is established, in exchange for the issuance to their participants of participation titles representing the capital of the new company and, where applicable, the cash payment of a maximum of 10% of the nominal value or, in the absence of the nominal value, of the equivalent nominal value of those securities; c) a company, at the time of dissolution without liquidation, transfers its totality of assets and liabilities to the company holding all the participation titles representing its capital; 2 2. division-the operation by which a company, at the time and as an effect of dissolution without liquidation, transfers its totality of assets and liabilities to two or more existing or newly established companies, in exchange for the issuance to its participants, on the basis of proportionality, of shareholdings representing the capital of the beneficiary companies and, where applicable, of the cash amount not exceeding 10% of the nominal value or, in the absence of the nominal value, of the nominal value equivalent accounting of securities; 3. partial division-the operation by which a company transfers, without being dissolved, one or more branches of activity, to one or more existing or newly established companies, leaving at least one branch of activity in the cedant company, in exchange for the issue to its participants, on the basis of proportionality, the participation titles representing the capital of the beneficiary companies and, where applicable, the cash amount not exceeding 10% of the nominal value or, in the absence of value nominal, of the equivalent nominal value of the securities; 4 4. transferred assets and liabilities-the assets and liabilities of the transferring company which, following the merger, division or partial division, are integrated into a permanent establishment of the receiving company, located in the Member State of the transferee company, and which contribute to the generation of profits or losses taken into account when establishing the tax base; 5 5. transfer of assets-the operation by which a company transfers, without being dissolved, all or one or more branches of its activity to another company, in exchange for the transfer of shareholdings representing capital the recipient company; 6. share exchange-the operation by which a company acquires a stake in the capital of another company in such a way that it acquires the majority of the voting rights or the majority of the participation titles in that company, in exchange the issuing to the latter's participants, in exchange for their securities, of the securities representing the capital of the original company and, where applicable, of the cash amount not exceeding 10% of the nominal value or, in the absence of the nominal value, of the amount the equivalent accounting nominal of the securities issued as an exchange value; 7. the transference company-the company transferring its assets and liabilities or transferring all or one or more of the branches of its activity; 8. beneficiary company-the company receiving the assets and liabilities or totality or one or more of the branches of activity of the transferor company; 9. acquired company-the company in which another company holds a stake, following an exchange of shareholdings; 10. acquiring company-the company acquiring a stake, from the shares of a company, following an exchange of shareholdings; 11. the branch of activity-the totality of the asset and the liability of a division in a company that, from an organizational point of view, constitutes an independent activity, that is, an entity capable of operating by its own means; 12. a company in a Member State-any company that cumulatively meets the following conditions: a) has one of the forms of organisation set out in the Annex which forms an integral part of this Title b) in accordance with the tax law of the Member State, it is considered that having its tax office in the Member State and, pursuant to the convention concluded with a third State on the avoidance of double taxation, it is not considered to have its tax office outside European Union; c) pays corporation tax or a tax similar to corporate tax, without the possibility of an option or exemption. (4) The merger or division operations are not taxable transfers for the difference between the market price of the assets and liabilities transferred and their tax value. (5) Provisions of para. ((4) applies only if the recipient company calculates the depreciation and any gain or loss, related to the transferred assets and liabilities, in accordance with the provisions that would have been applied to the transferor company if the merger, division or Partial division would not have taken place. (6) If the provisions or reserves constituted were previously deducted from the taxable base by the transference company and do not originate from the permanent premises abroad, these provisions or reserves may be taken over, in the same conditions of deduction, by the permanent establishment of the beneficiary company located in Romania, the beneficiary company thus assuming the rights and obligations of the ceding company. ((7) Regarding the operations referred to in par. (2), if the transference company records a fiscal loss, determined according to this title, it shall not be recovered by the permanent establishment of the beneficiary company located in Romania. ((8) When a recipient company holds a stake in the capital of the transferee company, the proceeds of the recipient company from the cancellation of its stake shall not be taxed if the holding company's shareholding in the capital the transference company is more than 15% and 10%, as of 1 January 2009. (9) In the case of share exchange the following shall apply: a) the award, in the case of merger, division or share exchange, of the securities of participation representing the capital of the beneficiary company or acquirer to a participant of the transferor or acquired company, in exchange for securities representing the capital of that company, is not taxable transfers under this Title and Title III; b) the award, in the case of partial division, of the shares of the transferee company, representing the capital of the beneficiary company, does not represent taxable transfers according to this Title and Title III; c) a) shall apply only if the shareholder does not award the securities received more than the amount they had before the merger, division or exchange of shares; d) b) applies only if the shareholder does not assign to the received securities and those held in the company yielding a tax value higher than the value of the securities held at the transferor company before the partial division; e) the profit or income arising from the subsequent assignment of the participation titles shall be taxed according to the provisions of this Title or Title III, as the case may be; f) the expression of the tax value represents the value that is used for the calculation of income or losses, in order to determine the taxable income or the capital contribution of a participant of the company; ((10) Provisions of para. ((4)-(9) shall also apply to the transfer of assets. (11) The provisions of this Article shall not apply where the merger, division, partial division, transfer of assets or exchange of shares: a) has as its main objective or as one of the main objectives of fraud and tax evasion. The fact that one of the operations provided in par. ((2) is not fulfilled for valid economic reasons, such as restructuring or streamlining the activities of the companies participating in the operation, may constitute a presumption that the operation has as its main objective or as one of the objectives main fraud and tax evasion; b) it has the effect that a company, whether or not involved in the operation, no longer meets the conditions necessary for the representation of employees in the management bodies of the company, in accordance with the agreements in force before that operation. This provision shall apply to the extent that the companies referred to in this Article do not apply the Community provisions which contain equivalent rules on the representation of employees in the management bodies of the company. (12) The provisions of this Article transpose provisions Directive 90 /434/EEC on the imposition of mergers, divisions and transfer of assets and exchanges of securities between companies of different Member States, amended by Directive 2005 /19/EC .. " 22. Article 34 shall read as follows: "" Art. 34 34-Payment of tax (1) The payment of the tax is thus: a) taxpayers, banking companies, Romanian legal entities, and branches in Romania of banks, foreign legal entities, have the obligation to pay annual profit tax, with anticipated payments made quarterly, updated with inflation index (December compared to December of the previous year), estimated at the initial budget of the year for which early payments are made. The deadline by which the annual tax payment is made is the deadline for the submission of the declaration on profit tax, provided for in art. 35 35 para. ((1); b) taxpayers, other than those referred to in lett. a), have the obligation to declare and pay the tax on quarterly profit, until the 25th of the first month following the quarter for which the tax is calculated, if in this article it is not provided otherwise. Since 2008, these taxpayers are to apply the system of early payments provided for the taxpayers mentioned in lett. a). (2) In the case of associations without legal personality, the tax due by the taxpayers referred to in art. 13 lit. c) and e) and retained by the responsible legal person shall be calculated by applying the tax rate on the part of the profits of the association, which is attributable to each associate. The responsible person has the obligation to declare and pay the quarterly profit tax, until the 25th of the month following the quarter for which the result of the association is distributed. (3) Taxpayers referred to in art. 13 lit. d) have the obligation to declare and pay tax on quarterly profit, until the 25th of the month following the quarter. (4) Non-profit organizations have the obligation to declare and pay the annual income tax, until February 15 inclusive of the year following the one for which the tax is calculated. (5) Taxpayers who obtain majority income from the crop of cereals and technical plants, fruit growing and viticulture are required to declare and pay the annual income tax, until February 15 inclusive of the year following that for which calculate the tax. (6) Taxpayers provided in par. ((1) lit. a) have the obligation to declare and perform quarterly prepayments, in the account of the annual profit tax, in the amount of one-fourth of the profit tax due for the previous year, updated with the inflation index (December compared to December of the previous year), estimated on the occasion of the elaboration of the initial budget of the year for which the payments are made, until the 25th of the month following the quarter for which the payment is made. The profit tax for the previous year, on the basis of which early payments are determined, is the profit tax due according to the profit tax return for the previous year, without taking into account the anticipated payments made in that year. (7) By exception to the provisions of par. (6), the taxpayers referred to in par. ((1) lit. a) noufounded, established during the previous year or which, at the end of the previous fiscal year, records tax loss, makes prepayments to the corporate tax account at the level of the amount resulting from the application of the tax rate the accounting profit of the period for which the prepayment is made. (8) By exception to the provisions of par. (6), the taxpayers referred to in par. ((1) lit. a), which records book loss at the end of a quarter, no longer have the obligation to make the prepayment set for that quarter. (9) Declaration, regularization and payment of corporate tax for fiscal year 2006, in the case of taxpayers provided in par. ((1) lit. a), shall be carried out by 31 March 2007. (10) Taxpayers provided in par. ((1) lit. b) pay for the last quarter an amount equal to the tax calculated and highlighted for the third quarter of the same fiscal year, following that the final payment of the corporate tax for the fiscal year will be made by the deadline for submission of the declaration on the profit tax provided in art. 35 35 para. ((1). (11) Taxpayers referred to in par. ((1) lit. b), which finalize by February 15 the closing of the previous financial year, submit the annual profit tax return and pay the profit tax for the fiscal year ended, until February 15 inclusive of the year Next. (12) Legal persons who cease to exist during the fiscal year have the obligation to submit, by exception to the provisions of art. 35 35 para. ((1), the annual profit tax declaration and to pay the tax until the date of filing of the financial statements at the trade register. (13) The tax obligations covered by this Title are revenue of the state budget. The profit tax due for 2006 by the autonomous regions under the local councils and county councils, as well as by the companies in which the local and/or county councils are majority shareholders declare themselves, shall be regularised and paid to the respective local budgets by 31 March 2007. The interest/late increases and fines recorded by the autonomous regions under the local councils and county councils, as well as by the companies in which the local and/or county councils are shareholders. The majority is due and paid according to the law. (14) For the application of para. ((1) lit. a), the inflation index necessary to update the early payments shall be communicated, by order of the Minister of Public Finance, by April 15 of the fiscal year for which the early payments are made. " 23. In Article 35, paragraph 1 shall read as follows: "" Art. 35 (1) Taxpayers are required to submit an annual profit tax declaration by April 15 inclusive of the following year. " 24. Article 36 shall read as follows: "" Art. 36-Statement and withholding tax on dividends (1) A Romanian legal person who pays dividends to a Romanian legal person has the obligation to withhold, declare and pay the dividend tax, withheld to the state budget, as provided for in this article. (2) The dividend tax shall be determined by applying a tax rate of 10% on the gross dividend paid to a Romanian legal person. (3) The dividend tax to be withheld shall be declared to be paid to the state budget until the 25th of the month following that in which the dividend is paid. If the distributed dividends have not been paid by the end of the year in which the annual financial statements have been approved, the related dividend tax shall be paid by 31 December of that year. (4) The provisions of this Article shall not apply to dividends paid by a Romanian legal person to another Romanian legal person, if the beneficiary of the dividends holds a minimum of 15% and 10%, respectively, starting with 2009, from the titles of its participation on the date of payment of dividends, for a period of 2 years fulfilled until the date of their payment. This paragraph shall apply after the date of accession of Romania to the European Union (5) The dividend tax rate provided in par. ((2) shall also apply to the amounts distributed to open investment funds. " 25. After Article 38 of Chapter VII of Title II "Income tax", a new Annex is inserted, with the following contents: "" ANNEX COMPANY LIST to which reference is made in art. 27 ^ 1 para. ((3) pct 12 lit. a) a) companies established on the basis Council Regulation no. 2.157/2001/EC , of 8 October 2001 on the Statute of the European Company (SE) and Directive 2001 /86/EC of the Council, of 8 October 2001, supplementing the Statute of the European Society with regard to the involvement of workers and cooperative associations established on the basis of Council Regulation (EC) No 45/ 1.435/2003 ,, of 22 July 2003 on the Statute of the European Cooperative Society (SCE) and Council Directive 2003 /72/EC , of 22 July 2003, supplementing the Statute of the European Cooperative Society on the involvement of employees; b) companies established under Belgian law, known as 'société anonyme'/'naamloze vennootsdiap', 'société en commandite par actions'/'commanditaire vennootschap op aandelen', 'société privée à responsabilité limitée'/' besloten vennootschap met beperkte aansprakelijkheid ',' société cooperative à responsabilité limitée '/' cooperatieve vennootschap met beperkte aansprakelijkheid ',' société cooperative à responsabilité illimitée '/' cooperatieve vennootschap met onbeperkte aansprakelijkheid ',' société en nom collectif '/' vennootschap onder firma ',' société en Simple '/' gewone commanditaire vennootschap ', public undertakings which have adopted one of the abovementioned legal forms, and other companies incorporated under Belgian law, subject to Belgian corporate tax; c) companies established under Czech law, known as 'akciova spolecnost', 'spolecnost s rucenim omezenym'; d) companies established under Danish law, known as 'aktieselskab' and 'anpartsselskab'; other companies subject to taxation under the corporate tax law, to the extent that their taxable income is calculated and taxed in accordance with the general rules of the tax law applicable to 'aktieselskaber'; e) companies established under German law, known as 'Aktiengesellschaft', Kommanditgesellschaft auf Aktien ',' Gesellschaft mit beschrankter Haftung ',' Versicherungsverein auf Gegenseitigkeit ',' Erwerbs-und Wirtschaftsgenossenschaft ',' Betriebe gewerblidier Art von juristischen Personen des offentlichen Rechts ', and other companies incorporated under German law, subject to German corporate tax; f) companies established under Estonian law as 'taisuhing', 'usaldusuhing', 'osauhing', 'aktsiaselts', 'tulundusuhistu'; 
h) companies established under Spanish law, known as 'sociedad anonima', 'sociedad comanditaria por acciones', 'sociedad de responsabilidad limitada', public law bodies operating under private law; i) companies established under the French law, known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'sociétés par actions simplifiées', 'sociétés d' assurances mutuelles', ' caisses d' epargne et de prevoyance ',' societes civiles ', which are automatically subject to corporate tax,' cooperatives ',' unions de cooperatives ', industrial and commercial public enterprises and other companies constituted under French law, subject to corporate tax French, j) companies established or existing under Irish law, bodies established on the basis of the law of industrial and supply associations, building societies, established on the basis of the law of construction associations, and banking trusts of savings, established on the basis of the savings bank trust law, 1989; k) companies established under Italian law, known as 'societa per azioni', 'societa in accomandita per azioni', 'societa a responsibilità limited', 'societa cooperative', 'societa di mutua assircurazione', and public and private entities whose the activity is wholly or mainly commercial; 
m) companies established under the Latvian law, known as 'akciju sabiedriba', 'sabiedriba ar ierobezotu atbildibu'; n) companies established under the Lithuanian law; o) companies established under the law of the State of Luxembourg, known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'société cooperative', 'société cooperative organisée comme une société anonyme', 'association d' assurances mutuelles', 'association d' épargne-pension', ' entreprise de nature commerciale, industrielle ou mining de l' Etat, des régés, des syndicats de régés, des établissements publics et des autres personnes morales de droit public ', and other companies established under the Luxembourg law, subject Luxembourg corporate tax; p) companies established under the Hungarian law, known as 'kozkereseti tarsasag', 'beteti tarsasag', 'kozos vallalat', 'korlatolt felelossegu tarsasag', 'reszvenytarsasag', 'egyesules', 'kozhasznu tarsasag', 'szovetkezet'; q) companies established under Maltese law, known as 'Kumpaniji ta' Responsabilita Limited ',' Socjetajiet en commandite li l-kapitai taghhom maqsum f'azzjonijiet '; r) companies established under Dutch law, known as 'naamloze vennnootschap', 'besloten vennootschap met beperkte aansprakelijkheid', 'Open commanditaire vennootschap', 'Cooperatie', 'onderlinge waarborgmaatschappij', ' Fonds voor twin rekening ',' Vereniging op cooperatieve grondslag ',' vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ', and other companies incorporated under Dutch law and subject to Dutch corporate tax; s) companies established under Austrian law, known as 'Aktiengesellschaft', 'Gesellschaft mit beschrankter Haftung', 'Erwerbs-und Wirtschaftsgenossenschaften'; s) companies established under Polish law, known as 'spolka akcyjna', 'spolka z ograniczona odpowiedzialnoscia'; t) companies or civil law firms which have commercial form and other entities whose activity is of a commercial or industrial nature, registered according to the Portuguese law; t) companies established under the Slovenian law, known as 'delniska druzba', 'komanditna druzba', 'druzba z omejeno odgovornostjo'; u) companies established under Slovak law, known as 'akciova spolocnost', 'spolocnost' s rucenim obmedzenym ',' komanditna spolocnost '; v) companies established under the Finnish law, known as 'osakeyhtio/aktiebolag', 'osuuskunta/andelslag', 'saastopankki/sparbank' and 'vakuutusyhtio/forsakringsbolag'; w) companies established under Swedish law, known as 'aktiebolag', 'forsakringsaktiebolag', 'ekonomiska foreningar', 'sparbanker', 'omsesidiga forsakringsbolag'; x) companies established under the law of the United Kingdom of Great Britain and Northern Ireland. " 26. In Article 42, letters d) and j) shall read as follows: " d) pensions for war invalids, orphans, widows/widows, fixed amounts for the care of pensioners who have been assigned to the first degree of invalidity, as well as pensions, other than pensions paid from funds constituted by mandatory contributions to a social security system, including those from voluntary pension funds and those financed from the state budget; ................................................................ j) the amounts or goods received as inheritance or donation. For real estate, in the case of legacies and donations the regulations provided in art. 77 ^ 1 para. ((2) and (3); '. 27. Article 43 Will read as follows: "" Art. 43 43-Tax rates (1) The tax rate is 16% and applies to the taxable income corresponding to each source in each category for determining the income tax from: a) self-employment; b) salaries; c) disposal of the goods; d) investments; e) pensions; f) agricultural activities; g) prizes; h) other sources. (2) I take exception to the provisions of par. ((1) the tax rates expressly provided for the categories of income covered by Title III. " 28. In Article 48, letter a) of paragraph (5) shall read as follows: " a) sponsorship expenses, mecenat, as well as for the granting of private scholarships, carried out according to the law, within the limit of a rate of 5% of the calculation base determined according to par. ((6); ' 29. in Article 48, points g) and h) of paragraph 5 shall read as follows: " g) contributions made on behalf of employees to voluntary pension funds, in accordance with the legislation in force, within the limit of the equivalent in lei of 200 euros annually for a person; h) the first voluntary health insurance, according to the law, within the limit of the equivalent in lei of 200 euros annually for a person; ". 30. In Article 48, paragraph 6 shall read as follows: "(6) The basis of calculation shall be determined as the difference between gross income and deductible expenses, other than sponsorship expenses, mecenat, for the granting of private scholarships, protocol expenses, contributions paid to professional associations." 31. Article 52 (d) of paragraph 1 shall read as follows: " d) income from activities carried out on the basis of civil contracts/conventions concluded according to the Civil Code, other than those mentioned in art. 78 78 para. ((1) lit. e); '. 32. in Article 55, after letter a) of paragraph (4), a new letter, letter a ^ 1, is inserted, with the following contents: "a ^ 1) the nursery tickets granted according to the law;". 33. In Article 55, letter k ^ 1) of paragraph (4) shall read as follows: "k ^ 1) income from salaries made by individuals with severe or increased disability, at the basic function;". 34. In Article 57, letter a) of paragraph (2) shall read as follows: "" a) at the place where the basic function is located, by applying the rate of 16% on the basis of calculation determined as the difference between the net income from salaries, calculated by deducting from the gross income the mandatory contributions related to a month, and the following: -personal deduction granted for that month; -the union levy paid in that month; -contributions to voluntary pension funds, so that at the level of the year the equivalent in lei of 200 euros is not exceeded; ". 35. In Article 57, after paragraph 2, a new paragraph (2 ^ 1) is inserted, with the following contents: "" (2 ^ 1) In the case of income from salaries and/or differences in income from salaries established for previous periods, according to the law, the tax is calculated and withheld at the time of payment, in accordance with the legal regulations in force on income made outside the basic function on the date of payment, and shall be transferred until the 25th of the month following that in which they were paid. " 36. In Article 57, paragraph 4 shall read as follows: " (4) Taxpayers may order the destination of an amount representing up to 2% of the tax established in par. (3), for the support of non-profit entities that are established and operate under the law, cult units, as well as for the granting of private scholarships, according to the law. " 37. After Article 58, a new article is inserted, Article 58 ^ 1, with the following contents: "" Art. 58 ^ 1-Deducating the saved amounts, according to the law, on saving and lending in collective system for housing The taxpayer can deduct from taxable income from salaries, obtained at the basic function, expenses incurred for saving in collective system for housing, according to the provisions Law no. 541/2002 on saving and lending in collective system for housing, with subsequent amendments and completions, within the limit of a maximum amount equal to 300 lei per year. The obligation to grant this deduction shall lie with the competent fiscal body and the application procedure shall be established by order of the Minister of Public Finance. 38. In Article 60, paragraphs 3 and 4 shall read as follows: " (3) Diplomatic missions and consular posts accredited in Romania, as well as representatives of international bodies or representatives of companies and foreign economic organizations, authorized according to the law to carry out activity in Romania, can opt for their employees, who make income from taxable salaries in Romania, to meet the obligations regarding the calculation, retention and transfer of tax on income from salaries. Provisions of para. ((2) shall not apply to taxpayers, if the above option is formulated and communicated to the competent fiscal body. (4) The natural, legal person or any other entity to which the taxpayer operates, according to par. (1), it is obliged to provide information to the competent fiscal body regarding the date of commencement of the activity by the taxpayer and its termination, respectively, within 15 days from the date of occurrence of the event, except the situation in which it meets the obligation on the calculation, retention and transfer of the tax on income from salaries, according to ((3). ' 39. in Article 65, points c) and e) of paragraph 1 shall read as follows: " c) gains from the transfer of securities. Represents securities of any securities, securities of participation in an open investment fund or other financial instrument, thus qualified by the National Securities Commission, including derivatives, such as and social parts; ................................................................ e) income from liquidation or dissolution without liquidation of a legal person. " 40. In Article 65, paragraph 2 shall read as follows: " (2) The following interest income is non-taxable: a) interest income on deposits in plain sight/current accounts; b) interest income related to government securities and municipal bonds; c) income in the form of interest rates on deposits of clients established on the basis of Law no. 541/2002 ,, as amended and supplemented. " 41. In Article 65, after paragraph 2, a new paragraph (3) is inserted, with the following contents: "(3) No income is taxable income earned on the first trading of shares issued by the" Property " Fund by the individuals to whom these shares were issued, under the terms of Titles I and VII of Law no. 247/2005 on reform in the areas of property and justice, as well as some adjacent measures, with subsequent amendments and completions. " 42. In Article 66, paragraphs 1 and 4 shall read as follows: "" Art. 66 (1) The gain/loss from the transfer of securities other than equity to open investment funds and social parts represents the positive/negative difference between the selling price and the purchase price by type of securities, reduced, where applicable, with transaction costs. In the case of transactions with shares received by individuals free of charge, within the framework of the Meal Privatization Program, the purchase price on the first trading will be assimilated with their nominal value. In the case of transactions with shares bought at preferential price, within the stock options plan system, the gain is determined as the difference between the sale price and the preferential purchase price, decreased with the costs related to the transaction. ................................................................ (4) Determination of the win according to par. ((1)-(3) shall be made on the date of the conclusion of the transaction, on the basis of the contract 43. Article 66 (4 ^ 1) shall be repealed. 44. In Article 66, paragraphs 5 and 6 shall read as follows: " (5) The annual net gain shall be determined as the difference between the gains and losses recorded during that year, as a result of the trading of securities other than shares and securities in the case of closed companies. The annual net gain is calculated on the basis of the declaration on the realized income, submitted according to 83. ((6) For transactions in the fiscal year with securities other than shares and securities, in the case of closed companies, each intermediary or payer of income, as the case may be, shall have the following obligations: a) calculation of annual gain/annual loss for transactions made during the year for each taxpayer; b) the transmission of information on annual earnings/annual loss, as well as the tax calculated and retained as early payment, in written form to him, until February 28 of the year following the one for which the calculation is made. " 45. In Article 66, after paragraph 6, two new paragraphs are inserted, paragraphs 7 and 8, with the following contents: "" (7) Revenues obtained in the form of gains from sale-purchase operations of term foreign currency, on the basis of a contract, and any other such operations represent the favorable course differences resulting from these operations, in the timing of the operation and highlighting in the customer's account The annual net gain shall be determined as the difference between the gains and losses recorded during that year from such operations. The annual net gain is calculated on the basis of the declaration on the realized income, submitted according to 83. For transactions in the fiscal year, each intermediary or income payer, as the case may be, shall have the following obligations: a) calculation of annual gain/annual loss for transactions made during the year for each taxpayer; b) the transmission of information on annual earnings/annual loss, as well as the tax calculated and retained as early payment, in written form to it, until February 28 of the year following the one for which the calculation is made. (8) The taxable income made from liquidation or dissolution without liquidation of a legal person represents the surplus of distributions in money or in kind over the contribution to the share capital of the beneficiary natural person. " 46. Article 67 shall read as follows: "" Art. 67-Retention of investment income tax ((1) The income in the form of dividends, including the amounts received as a result of holding the securities to participate in the closed investment funds, shall be imposed with a share of 16% of their amount. The obligation to calculate and retain tax on income in the form of dividends lies with legal entities, with the payment of dividends to shareholders or associates. The deadline for the transfer of the tax is until the 25th of the month following the month in which the payment is made. In the case of distributed dividends, but which were not paid to shareholders or associates until the end of the year in which the annual financial statements were approved, the dividend tax shall be paid by December 31 of that year. (2) Income in the form of interest rates for: the term deposits, the savings instruments acquired, the civil contracts concluded, as of 1 January 2007, shall be imposed with a rate of 16% of the amount thereof. For income in the form of interest, the tax is calculated and retained by the payers of such income at the time of registration in the current account or in the holding account of the holder, respectively at the time of redemption, in the case of Saving tools. In the case of amounts received in the form of interest for loans granted on the basis of civil contracts, the calculation of the tax due shall be made at The payment of the tax on interest income is made monthly, until the 25th of the month following the registration/redemption, in case of savings instruments, respectively at the time of payment of interest, for this income nature, based on civil contracts. For the term deposits, the savings instruments acquired, the civil contracts concluded, the deposits in sight/the current accounts constituted before 1 January 2007, but the maturity of which is as of 1 January 2007, for the determination of the tax on interest income, the tax rate from the date of establishment applies. (3) Calculation, retention and transfer of tax on investment income, other than those provided in par. ((1) and (2) shall be made as follows: a) the gain determined from the transfer of securities, other than social parts and securities in the case of closed companies, shall be imposed with a quota of 1%, the retained tax constituting the prepayment on account of the annual tax due. The obligation to calculate, retain and transfer the tax representing early payment returns to intermediaries, investment management companies in the event of repurchase of securities to participate in open investment funds or other income payers, as the case may be, on each transaction. The tax calculated and withheld at the source shall be transferred to the state budget, until the 25th of the month following the month in which he was detained. For transactions in the fiscal year the taxpayer has the obligation to submit the declaration on income made, on the basis of which the fiscal body establishes the annual tax due, respectively the annual tax that the taxpayer has to recover, and issue an annual taxation decision, taking into account the withholding tax, representing the prepayment. The annual tax due shall be determined by the competent fiscal body as 1. by applying the 16% share on the annual net gain of each taxpayer, determined according to the provisions of art. 66 66 para. ((5), for securities of estranged or redeemed value, in the case of securities to participate in open investment funds, as of 1 January 2007, within a period of less than 365 days from the date of acquisition; 2. by applying the 1% share on the annual net gain of each taxpayer, determined according to the provisions of art. 66 66 para. ((5), for securities of estranged or redeemed value, in the case of securities to participate in open investment funds, as of 1 January 2007, within a period of more than 365 days from the date of acquisition; b) in the case of winnings determined from the transfer of securities, in the case of closed companies, and from the transfer of social parts, the obligation of calculation, detention and transfer of tax returns to the The calculation and retention of the tax by the acquirer shall be carried out at the time of the conclusion of the transaction, The tax is calculated by applying the 16% share on the win, on each transaction, the tax being final. The transmission of ownership of securities or social parts must be entered in the commercial register and/or in the register of associates/shareholders, as the case may be, an operation that cannot be carried out without justification of the transfer tax to the state budget. The term of age of the tax is until the date on which the documents are submitted for the transcript of the ownership of the social parts or securities at the trade register or in the register of shareholders, as the case may be, regardless whether payment of those securities is made or not staggered; c) the gain from sale-purchase operations of term foreign currency, on the basis of a contract, as well as from any other such operations, other than those with financial instruments traded on markets authorized and supervised by the Commission National Securities, shall be required with a rate of 1% on each transaction, the retained tax constituting the prepayment on account of the annual tax due. The obligation to calculate, retain and transfer tax returns to intermediaries or other income payers, as the case may be. The calculated and retained tax, representing the prepayment, shall be transferred until the 25th of the month following that in which it was retained. For transactions in the fiscal year the taxpayer has the obligation to submit the declaration on income made, on the basis of which the fiscal body establishes the annual tax due, respectively the annual tax that the taxpayer has to recover, and issue an annual taxation decision, taking into account the withholding tax, representing the prepayment. The annual tax due shall be determined by the competent fiscal body, by applying the 16% share on the annual net gain of each taxpayer, determined according to the provisions of art. 66 66 para. ((7); d) taxable income obtained from liquidation or dissolution without liquidation of a legal person by shareholders/associates individuals is required with a share of 16%, the tax being final. The obligation to calculate, retain and transfer tax returns to the legal person. The tax calculated and withheld at the source shall be transferred until the date of submission of the final financial situation at the trade register office, drawn up by liquidators. ((4) The losses resulting from transactions with shares and securities, in the case of closed companies, are not tax-recognised, shall not be compensated and shall not be carried over. (5) The losses resulting from the trading of securities, other than those referred to in par. (4), registered during the fiscal year, shall be compensated at the end of the fiscal year with earnings of the same nature made from the trading of securities, other than those provided in par. (if the compensation results in an annual loss, it shall not be carried over. ((6) Losses resulting from sale/purchase operations of term foreign currency, on a contractual basis, and any such operations other than those with financial instruments traded on markets authorised and supervised by the Commission The National Securities, registered during the fiscal year, shall be compensated at the end of the fiscal year with earnings of the same nature made during that year. be carried over. (7) The annual tax to be recovered, provided in par. ((3) lit. a) and d), shall be determined by the competent fiscal body as the difference between the tax representing early payments made during the year and the annual tax due. The fiscal body will refund the taxpayer the amounts due, within the deadline and conditions established by law. (8) In application of the provisions of this Article, rules on the determination, retention and transfer of the capital gain tax from the transfer of securities obtained by individuals, approved by joint order of the Minister public finances and the President of the National Securities Commission. " 47. Article 67 ^ 1 shall be repealed. 48. Article 68 shall read as follows: "" Art. 68 Pension income represents amounts received as pensions from funds established from mandatory social contributions made to a social insurance system, including those from voluntary pension funds and those financed from the state budget. " 49. Article 69 shall read as follows: "" Art. 69-Establishment of the monthly taxable income from pensions The monthly taxable income from pensions is established by deducting from the pension income a monthly non-taxable amount of 900 lei and the mandatory contributions calculated, retained and borne by the individual. " 50. in Article 70, after paragraph 7, a new paragraph (8) is inserted, with the following contents: " (8) In the case of retirement income and/or pension income differences set for prior periods, according to the law, the tax is calculated on the monthly taxable income and is withheld at the time of payment, in accordance with the legal regulations in force on the date of payment and shall be transferred until the 25th of the month following the month in which they were paid. " 51. In Article 71, after letter c) a new letter, letter d) is inserted, with the following contents: " d) the exploitation of agricultural products obtained after harvesting, in natural state, from privately owned or leased agricultural land, to specialized units for collection, industrial processing units or to other establishments, for use as such, with effect from 1 January 2008. ' 52. In Article 74, paragraphs 2 and 3 shall read as follows: " (2) Any taxpayer who carries out an agricultural activity provided for in art. 71, for which income is determined on the basis of income norm, has the obligation to submit annually a declaration of income to the competent fiscal body, until May 15 inclusive of the fiscal year, for the current year. In the case of an activity that the taxpayer begins to carry out after May 15, the income statement shall be submitted within 15 days including from the date on which the taxpayer begins to carry out the activity. (3) In the case of a taxpayer who determines the net income from agricultural activities based on the data from the accounting in the simple game, he is obliged to make early payments, related to these incomes, to the state budget, to the deadlines provided in art. 82 82 para. ((3). Early payments will be regularized by the competent fiscal body, which will issue an annual taxation decision. " 53. In Article 74, after paragraph 3, two new paragraphs are inserted, paragraphs 4 and 5, with the following contents: " (4) In the case of taxpayers who make money income from agriculture, according to art. 71 lit. d), by capitalizing on products sold to specialized units for collection, industrial processing units or to other units for use as such, the tax is calculated by withholding tax by applying the 2% share on the value of the products delivered, as of 1 January 2008, the tax being final. (5) The procedure for applying the provisions of par. (4) is established by norms that are issued by the Ministry of Agriculture, Forestry and Rural Development, with the opinion of the Ministry of Public Finance. " 54. In Article 77, paragraph 4 shall read as follows: " (4) The income obtained from prizes and from gambling, in money and/or in kind, below the amount of the non-taxable amount established in the amount of 600 lei for each competition or gamble, made from the same organizer or payer in one day. " 55. Article 77 ^ 1 shall read as follows: "" Art. 77 ^ 1-Definition of income from the transfer of real estate ((1) On the transfer of ownership and dismemberment, by legal acts between vineyards on constructions of any kind and their land, as well as on land of any kind without construction, taxpayers owes a tax that is calculated as follows: a) for constructions of any kind with land related to them, as well as for land of any kind without construction, acquired within a period of up to 3 years inclusive: -3% up to the value of 200,000 lei inclusive; -over 200,000 lei, 6,000 lei + 2% calculated at the value exceeding 200,000 lei inclusive; b) for the buildings described in lett. a), acquired on a date of more than 3 years: -2% up to the value of 200,000 lei inclusive; -over 200,000 lei, 4,000 lei + 1% calculated at the value exceeding 200,000 lei inclusive. (2) The tax provided in par. ((1) is not due in the following cases: a) to acquire ownership of land and constructions of any kind, by reconstructing the right of property under special laws; b) to the acquisition of the right of property with the title of donation between relatives and afini up to the third degree inclusive, as well as between spouses. (3) For the transmission of the property right and its dismemberment with the title of inheritance shall not be due to the tax provided in par. ((1), if the succession is debated and completed within 2 years from the date of death of the author of the succession. In case of non-completion of the succession procedure within the period provided above, the heirs owe a tax of 1% calculated on the value of the estate. (4) The tax provided in par. ((1) and (3) shall be calculated at the value declared by the parties in the act by which the ownership or dismemberment is transferred. If the declared value is lower than the indicative value established by the expertise drawn up by the chamber of public notaries, the tax will be calculated at this value. (5) The chambers of public notaries will update, once a year, the surveys on the circulation value of immovable property that will be communicated to the territorial directions of the Ministry of Public Finance. (6) The tax provided in par. ((1) and (3) shall be calculated and shall be charged by the notary public before the authentication of the act or, as the case may be, the completion of the conclusion of completion of the succession. If the transfer of the right of ownership or of its dismantling, for the situations referred to in par. (1) and (3), shall be made by a court decision, the tax provided in par. ((1) and (3) shall be calculated and shall be charged by the courts on the date of the final and irrevocable stay of the judgment. The calculated and collected tax shall be transferred until the 25th of the month following that in which he was detained. For the registration of the rights acquired on the basis of the documents authenticated by the public notaries or of the certificates of heir or, as the case may be, the court decisions, the registrars of the land registry offices will verify the payment of the tax provided in par. ((1) and (3) and, if proof of payment of this tax is not made, will reject the application for registration until the payment of the tax. (7) The tax established under the conditions of par. ((1) and (3) shall be distributed as follows: a) the 40% share is made to the consolidated budget; b) the 50% share is made to the budget of the administrative-territorial units on the territory of which the immovable property that was the object of the alienation c) the 10% share is made to the budget of the National Agency for Cadastre and Real Estate Advertising for the performance of the real estate advertising activity. (8) The procedure for calculating, collecting and turning the tax levied under the conditions of par. (1) and (3), as well as the declarative obligations will be established by methodological norms issued by joint order of the Minister of Public Finance and the Minister of Justice, in consultation with the National Union of Public Notaries in Romania. " 56. Article 77 ^ 2 shall read as follows: "" Art. 77 ^ 2-Tax rectification If, after the authentication of the act or the completion of the conclusion of completion in the succession procedure by the notary public, errors or omissions are found in the calculation and collection of the tax provided in art. 77 ^ 1 para. ((1) and (3), the notary public shall communicate to the competent fiscal body this situation, with the motivation of the cases that determined the error or omission. The competent tax authorities will issue taxation decisions for taxpayers appointed to art. 77 ^ 1 para. ((1) and (3), in order to collect the tax. Liability of the notary public for failure to collect or miscalculation the tax provided in art. 77 ^ 1 para. ((1) and (3) shall be engaged only if it turns out that the full or partial non-collection is attributable to the notary public who, with intent, has not fulfilled this obligation. " 57. In Article 78, after the letter d) of paragraph (1), a new letter, letter e) is inserted, with the following contents: " e) income received by individuals from activities carried out on the basis of civil contracts/conventions, concluded according to the Civil Code, other than those that are taxed according to the head. II and according to the option exercised by the taxpayer. The option of taxation of gross income shall be exercised in writing, at the time of the conclusion of each civil convention/contract and shall be applicable to the revenues made as a result of the activity carried out on the basis of this/this convention/ 58. In Article 81, paragraph 3 shall read as follows: " (3) Taxpayers who, in the prior year, made losses and those who realized income for periods lower than the fiscal year, as well as those who, for objective reasons, estimate that they will realize income that differs by at least 20% compared to the year The previous fiscal shall be submitted, with the declaration on the income achieved, and the statement of income. 59. In Article 82, paragraphs 2, 3 and 5 shall read as follows: " (2) Early payments shall be determined by the competent fiscal body on each source of income, taking as the basis of calculation the estimated annual income or net income achieved in the previous year, as the case may be, by issuing a decision that is communicated taxpayers, according to law. In the case of charges made after the expiry of the payment deadlines provided in par. (3), taxpayers have the obligation to make early payments at the level of the amount due for the last payment term of the previous year The difference between the annual tax calculated on net income realized in the previous year and the amount representing anticipated payments due by the taxpayer at the level of the fourth quarter of the previous year shall be distributed on the following payment terms the fiscal year. For the estimated income statements submitted in December no longer payments are established, the net income for the period until the end of the year will be subject to taxation, based on the taxation decision issued on the basis of the declaration on income realized. Prepayments for income from the disposal of the use of the goods, except for the lease income, shall be determined by the fiscal body as follows: a) based on the contract concluded between the parties; or b) based on income determined according to the data from the accounting in the simple game, according to the option If, according to the contractual clauses, the income from the disposal of the use of the goods represents the equivalent in lei of an amount in foreign currency, the determination of the estimated annual income is made on the basis of the exchange rate of the foreign exchange market, by the National Bank of Romania, from the day before the imposition. ((3) Early payments shall be made in 4 equal installments, until the 15th of the last month of each quarter, except for the tax on the lease income, for which the payment of the tax is made according to the decision issued on the basis of the income statement. Taxpayers who determine net income from agricultural activities, according to art. 72 and 73, owe early payments to the state budget for the tax related to this income, in two equal rates, as follows: 50% of the tax, until September 1 inclusive, and 50% of the tax, until November 15 inclusive. ................................................................ (5) For the establishment of early payments, the fiscal body will take as an estimated annual income calculation basis, in all situations where an estimated income statement for the current year or net income from the income statement has been filed made for the previous fiscal year, as applicable. The tax rate of 16%, provided for in art. 43 43 para. ((1). ' 60. Article 83 shall read as follows: "" Art. 83 83-Statement of income realized (1) Taxpayers who realize, individually or in a form of association, income from self-employment, income from the disposal of the use of goods, income from agricultural activities determined in real system are required to submit a declaration on the income made to the competent fiscal body, for each fiscal year, until 15 May inclusive of the year following that of income. The income statement shall be completed for each source and income category. For income earned in a form of association, the declared income will be net income/loss distributed from the association. (2) The statement on the realized income shall also be completed for the annual net gain/annual net loss, generated by: a) transactions in securities other than shares and securities in the case of closed companies; b) sales operations-purchase of foreign currency at term, on the basis of contract, and any other operations of this kind. (3) No declarations shall be made regarding the income realized, for the following categories of income: a) net income determined on the basis of income norms, except for taxpayers who submitted estimates of estimated income in December and for which no early payments were established, according to the law; b) incomes in the form of salaries and incomes assimilated to salaries, for which the information is included in the tax records, which have the regime of tax and tax declarations or monthly statements, submitted by the taxpayers referred to in art. 60 60; c) income from investments, except those provided in par. (2), as well as revenue from prizes and from gambling, the imposition of which is final; d) pension income; e) incomes from agricultural activities whose taxation is final, according to the provisions of art. 74 74 para. ((4); f) income from transfer of real estate; g) income from other sources. " 61. In Article 84, paragraphs 1 to 3 shall read as follows: "" Art. 84 (1) The taxable annual net income tax/net annual gain due is calculated by the fiscal body, based on the income statement realized, by applying the 16% share on the taxable annual net income/annual net gain from the fiscal year respectively, except the provisions of art. 67 67 para. ((3) lit. a). (2) Taxpayers may dispose of the destination of an amount, representing up to 2% of the tax due on the taxable annual net income, the annual net gain from the transfer of securities, the annual net gain from sales operations Term foreign currency, on the basis of a contract, and any other such operations, for the support of non-profit entities that are established and operate under the law, cult units, as well as for the granting of private scholarships, according to the law. (3) The competent fiscal body has the obligation to calculate, retain and transfer the amount representing up to 2% of the tax due on: a) taxable annual net income; b) the annual net gain from the transfer of securities; c) the annual net gain from sale-purchase operations of term foreign currency, on the basis of a contract, and any other such operations. " 62. In Article 86, paragraph 2 shall read as follows: " (2) Within each association without legal personality, constituted according to the law, the associations have the obligation to conclude contracts of association in written form, at the beginning of the activity, including data on: a) Contracting Parties; b) the activity object and the association's headquarters c) the contribution of associates in goods and rights; d) the percentage share of participation of each associate in the income or losses within the association corresponding to the contribution of each; e) the appointment of the associate to meet the obligations of the association to the public authorities; f) conditions for termination of the association. Contributions of associates under the association contract are not considered income for the association. The association contract shall be registered with the competent fiscal body within 15 days from the date of its conclusion. The tax authority shall have the right to refuse the registration of contracts, if they do not include the data required under this paragraph. " 63. In Article 89, paragraph 3 shall read as follows: "" (3) Except for the payment of income tax by withholding tax, non-resident individual taxpayers, who make income from Romania, according to this title, have the obligation to declare and pay the tax corresponding to each sources of income, directly or through a power of attorney, as Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions. " 64. In Article 91, after paragraph 3, a new paragraph (3 ^ 1) is inserted, with the following contents: " (3 ^ 1) After the date of Romania's accession to the European Union, for savings income, defined in art. 124 124 ^ 5, obtained by resident individuals from those Member States who have the transition period specified in art. 124 ^ 9, the method of elimination of double taxation, provided for in art. 124 ^ 14 para. ((2). ' 65. Article 93 shall read as follows: "" Art. 93 93-declarative obligations of payers with withholding income (1) The income payers, with tax withholding regime, are obliged to calculate, to retain, to turn and to declare the withholding tax, until the deadline for their transfer, including, with the exceptions provided for in this title. (2) The revenue payers, with withholding tax regime, have the obligation to submit a declaration on the calculation and withholding of tax for each income beneficiary, to the competent fiscal body, until June 30 of the year Current fiscal year for expired. (3) I am an exception to the term provided in par. ((2) and have the obligation to submit the declaration, until the last day of February inclusive of this year, for the expired year, the following: a) payers of income from the independent activities referred to in art. 52 52; b) payers of income from salaries, in connection with income from salaries paid to taxpayers, who do not have the obligation to submit the declaration provided in par. (2) and for which declarative obligations are provided in art. 59 59; c) the payers of income from the transfer of securities and from sale-purchase operations of foreign currency, on the basis of a contract, as well as from any other such operations, for which the income tax is withheld at source. " 66. Article 95 shall read as follows: "" Art. 95-Definitiation of the 2006 imposition In order to finalize the income tax in fiscal year 2006, the necessary formulary will be elaborated, which will be approved by order of the Minister of Public Finance. " 67. In Article 103, letter a) shall read as follows: "" a) make income, other than those in consulting and management, more than 50% of the total revenue; ". 68. Article 107 shall read as follows: "" Art. 107-Tax rate The tax rate on the incomes of micro-enterprises is: 2% in 2007; 2,5% in 2008; 3% in 2009. " 69. After Article 107, a new article is inserted, Article 107 1, with the following contents: "" Art. 107 ^ 1-Imposing micro-enterprises that realize incomes of more than 100,000 euros By exception to the provisions of art. 109 109 para. (2) and (3), if, during a fiscal year, a micro-enterprise makes incomes of more than 100,000 euros, it will pay corporate tax taking into account the income and expenses made since the beginning of the fiscal year. The calculation and payment of the corporate tax shall be made from the quarter in which the limit laid down in this article was exceeded, without due to late increases. In determining the profit tax due, the payments representing the income tax on micro-enterprises made during the fiscal year are deducted. 70. In Article 115, after the letter p) of paragraph (1), a new letter, letter q) is inserted, with the following contents: " q) incomes made by non-residents from liquidation or dissolution without liquidation of a Romanian legal person. The gross income made from liquidation or dissolution without liquidation of a Romanian legal person represents the amount of surplus of distributions in money or in kind that exceeds the contribution to the share capital of the beneficiary natural/legal person. " 71. In Article 116, paragraph 2 shall read as follows: " (2) The tax due shall be calculated by applying the following quotas on gross revenue: a) 10% for interest and royalty income, if the beneficial owner of such income is a legal person resident in a Member State or a permanent establishment of an undertaking in a Member State, located in another Member State. This quota shall apply during the transitional period from the date of accession of Romania to the European Union and until 31 December 2010, provided that the beneficial owner of the interest or royalties holds a minimum of 25% of the value/number of participation titles in the Romanian legal person, for an uninterrupted period of at least 2 years, ending on the date of payment of interest or royalties; b) 20% for the revenues obtained from gambling, provided in art. 115 115 para. ((1) lit. p); c) 16% in case of any other taxable income obtained from Romania, as listed in art. 115 115, with the exception of the interest income obtained from term deposits, deposits in sight/current accounts constituted, certificates of deposit and savings instruments acquired before 1 January 2007, for which it applies tax rate from the date of establishment/acquisition. " 72. Article 116 (3) shall be repealed. 73. In Article 116, paragraph 5 shall read as follows: " (5) The tax shall be calculated, respectively it shall be withheld at the time of payment of the income and shall be transferred to the state budget until the 25th of the month following the month in which the income was paid. The tax is calculated, it is retained and flows, in lei, to the state budget, at the exchange rate of the foreign exchange market, communicated by the National Bank of Romania, valid on the day of withholding tax for non-residents. In the case of distributed dividends, but not paid to shareholders or associates until the end of the year in which the annual financial statements were approved, the dividend tax is declared and payable by December 31 of the year. respectively. " 74. In Article 116, after paragraph 5, two new paragraphs are inserted, paragraphs 5 ^ 1 and 5 ^ 2, with the following contents: " (5 ^ 1) For income in the form of interest on term deposits, certificates of deposit and other savings instruments with banks and other credit institutions authorized and located in Romania, the tax is calculated and retained by payers of such income at the time of registration in the holding account of the holder, respectively at the time of redemption, in the case of certificates of deposit and savings instruments. The transfer of the tax for interest income is made monthly, until the 25th of the month following the registration/redemption. ((5 ^ 2) The method of determining and/or declaring the income obtained from the transfer of the participation titles to a Romanian legal person will be established by norms. " 75. In Article 117, points a), c), g) and h) shall read as follows: " a) interest on deposits in sight/current accounts; ................................................................ c) interest on instruments/debt securities issued by Romanian companies, constituted according to Law no. 31/1990 on companies, republished, with subsequent amendments and completions, if the instruments/debt instruments are traded on a securities market regulated by the relevant authority of the State in which it is located the market and interest is paid to a person who is not an affiliated person of the issuer of the debt instruments/instruments; ................................................................ g) income of foreign legal entities operating in Romania consultancy activities under free financing agreements, concluded by the Government of Romania/public authorities with other governments/public authorities or organizations governmental or non-governmental; h) after the date of accession of Romania to the European Union, the dividends paid by an undertaking, which is the Romanian legal person, to a legal person resident in another Member State or to a permanent establishment of a company in a Member State, located in another Member State, are exempt from tax, if the beneficiary of dividends holds a minimum of 15% of the titles of participation in the Romanian legal person, for an uninterrupted period of at least 2 years, ending on the date payment of dividend. The minimum holding condition will be 10% from 2009. The conditions under which these provisions apply, relating to the types of undertakings in the Member States to which the dividend payments are made and the definition of the term Member State, are provided for in art. 20 20 ^ 1. " 76. In Article 117, after letter h) two new letters, letters i) and j) are inserted, with the following contents: " i) after the date of Romania's accession to the European Union, income from savings in the form of interest payments, as defined in art. 124 ^ 5, obtained from Romania by individuals resident in the Member States of the European Union, are exempt from tax; j) as of January 1, 2011, interest or royalty income, as defined in art. 124 ^ 19, obtained from Romania by legal entities resident in the Member States of the European Union, are exempt from tax, if the beneficial owner of interest or royalties holds a minimum of 25% of the value/number of participation titles in the Romanian legal person, for an uninterrupted period of at least 2 years, ending on the date of payment of interest or royalties. " 77. In Article 118, paragraph 2 shall read as follows: " (2) For the application of the provisions of the double taxation convention the non-resident shall have the obligation to present to the income payer, at the time of the income, the tax residence certificate issued by the competent authority of his state of residence. If the tax residence certificate does not appear within this period, the provisions of Title V shall apply. At the time of presentation of the tax residence certificate, the provisions of the double taxation convention shall apply and shall be made tax regularization within the statutory limitation period, given that the tax residence certificate mentions that the beneficiary of the income had, within the limitation period, tax residence in the contracting state with which it is concluded the convention of avoiding double taxation, for the whole period during which they were carried out income from Romania. The tax residence certificate presented during the year for which the payments are made shall also be valid for the first 60 calendar days of the following year, unless the conditions of residence change. " 78. In Article 119, after paragraph 1, a new paragraph (1 ^ 1) is inserted, with the following contents: "" (1 ^ 1) After the date of Romania's accession to the European Union, the payers of interest income are required to submit an informative statement regarding the payments of such income made to resident individuals in the Member States of the European Union. The declaration shall be submitted by 28 and 29 February respectively, including the current year, for information on interest payments made during the previous year. The model and content of the informative statement, as well as the procedure for declaring income from interest made in Romania by individuals resident in the Member States of the European Union, are approved by order of the Minister of Finance public, by the National Agency for Fiscal Administration, according to Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions. " 79 79. After Article 124, Chapter III is inserted "How to tax income from savings obtained from Romania by individuals resident in Member States and to apply the exchange of information in relation to this category of income", with seventeen new articles, articles 124 ^ 1-124 ^ 17, with the following contents: "" CHAPTER III How to tax savings income from Romania of resident individuals in Member States and the application of the exchange of information in relation to this income category Art. 124 ^ 1-Definition of the beneficial owner ((. For the purposes of this Chapter, the beneficial owner shall mean any natural person who receives an interest payment or any natural person for whom a payment of interest is guaranteed, unless this person proves that the payment was not received or guaranteed for its own benefit, i.e. when: a) acts as a paying agent, within the meaning of art. 124 ^ 3 para. ((1); or b) act on behalf of a legal person, an entity that is taxed on profit, under the general scheme for the taxation of profits, of a collective investment enterprise in securities, authorized according to Council Directive no. 85 85 /611/EEC ,, of 20 December 1985, on the coordination of legal, regulatory and administrative provisions on undertakings for collective investment in transferable securities (UCITS), or on behalf of an entity referred to in art. 124 ^ 3 para. ((2), and in the latter case, it shall disclose the name and address of that entity to the economic operator that makes the payment of interest and the operator shall transmit that information to the competent authority of the Member State in which the c) act on behalf of another natural person who is the beneficial owner and reveals to the paying agent the identity of that beneficial beneficiary, in accordance with art. 124 ^ 2 para. ((2). (2) When a paying agent has information that shows that the individual receiving an interest payment or for which an interest payment is guaranteed, may not be the beneficial owner, and when neither the provisions of par. ((1) lit. a), nor those of par. ((1) lit. b) does not apply to that individual, reasonable measures will be taken to establish the identity of the beneficial owner, according to the provisions of 124 ^ 2 para. ((2). If the paying agent cannot identify the beneficial owner, he will consider the individual in question as a beneficial owner. Art. 124 ^ 2-Identity and determination of the place of residence of the beneficial owners (1) Romania will adopt and ensure the application on its territory of the necessary procedures, allowing the paying agent to identify the beneficial owners and their place of residence, in order to apply the provisions of art. 124 124 ^ 7-124 ^ 11. These procedures shall be in accordance with the minimum requirements laid down in paragraph 1. ((2) and (3). (2) The paying agent will determine the identity of the beneficial owner according to the minimum requirements that are in accordance with the relations between the paying agent and the recipient of the interest, at the start date of the relationship a) for contractual relations concluded before 1 January 2004, the paying agent will determine the identity of the beneficial owner, namely his name and address, by using the information available to him, in particular according to the regulations in force from its Member State of establishment and provisions Directive 91 /308/EEC , of 10 June 1991, on the prevention of the use of the financial system for money laundering b) in the case of contractual relations concluded or transactions made in the absence of contractual relations, as of 1 January 2004, the paying agent will determine the identity of the beneficial owner, consisting of the name, address and, if any, the identification tax number, assigned by the Member State of residence for tax purposes. These details will be determined on the basis of the official passport or identity card, presented by the beneficial owner. If the address does not appear either in the passport or in the official identity card, then it will be established on the basis of any other identity document presented by the beneficial owner. If the identification tax number is not mentioned in the passport, in the official identity card or in any other identity document, including, possibly, the certificate of tax residence issued for tax purposes, presented by the beneficial owner, its identity will be completed by mentioning the date and place of birth, established on the basis of the passport or official identity card. (. The paying agent shall determine the residence of the beneficial owner, on the basis of the minimum requirements which conform to the relations between the paying agent and the recipient of the interest at the time Subject to the provisions below, the residence shall be deemed to be in the country where the beneficial owner has his permanent address: a) in the case of contractual relations concluded before 1 January 2004, the paying agent will determine the residence of the beneficial owner on the basis of the information available to him, in particular as a result of the regulations in force in his State of establishment and provisions Directive no. 91 91 /308/EEC ; b) in the case of contractual relations concluded or transactions made in the absence of contractual relations, as of January 1, 2004, the paying agent will determine the residence of the beneficial owner on the basis of the address mentioned in the passport, in the official identity card or, if necessary, on the basis of any other identity document, presented by the beneficial owner, and in accordance with the following procedure: for individuals presenting the passport or card official identity issued by a Member State and who themselves declare that they are resident in a third country, their residency will be established by means of a tax residence certificate, issued by a competent authority of the third country in which the individual stated that he is a resident. In the absence of presentation of this certificate, the residence shall be deemed to be located in the Member State which issued the passport or another official identity document. Art. 124 ^ 3-Definition of the paying agent ((. For the purposes of this Chapter, any economic operator who pays interest shall be understood by paying agent or guarantees the payment of interest for the immediate benefit of the beneficial owner, regardless of whether the operator is the debtor of the claim which produces the interest or the operator charged by the debtor or the beneficial owner with the payment of interest or the guarantee of payment of interest. ((. Any entity established in a Member State to which the interest is paid or for which payment is guaranteed for the benefit of the beneficial owner shall also be considered a paying agent at the time of payment or guarantee of such a Payments. This provision shall not apply if the economic operator has reason to believe, on the basis of the official evidence presented by that entity, that: a) is a legal person, except those provided in par. ((5); or b) its profit is taxed by the application of the general scheme relating to taxation of profits; or c) is a collective investment enterprise in securities, authorized according to Directive no. 85 85 /611/EEC . An economic operator which pays interest or guarantees the payment of interest for such an entity established in another Member State and which is considered a paying agent, pursuant to this paragraph, shall communicate the name and address of the entity and the amount the total of the interest paid or guaranteed to the entity of the competent authority of the Member State where it is established, which shall forward that information to the competent authority of the Member State where the (3) The entity referred to in par. ((2) may, however, choose to be treated, for the purposes of the application of this Chapter, as a collective investment undertaking in transferable securities, as provided for in paragraph 1. ((2) lit. c). The exercise of this possibility shall be subject to a certificate issued by the Member State in which the entity is established, a certificate which is presented to the economic operator Romania will develop rules on this option that can be exercised by the entities established on its territory. (4) When the economic operator and the entity concerned in par. (2) are established in Romania, Romania will take the necessary measures to ensure that that entity meets the provisions of this chapter when acting as a paying agent. (5) Legal entities exempted from the provisions of par. ((2) lit. a) are: a) in Finland: avoinyhtio (y) and kommandiittiyhtio (ky) /oppet bolag and kommanditbolag; b) in Sweden: handelsbolag (HB) and kommanditbolag (KB). Art. 124 ^ 4-Definition of the competent authority For the purposes of this Chapter, it is understood by competent authority a) for Romania-National Agency for Fiscal Administration; b) for third countries-the competent authority defined for the purpose of bilateral or multilateral double taxation conventions or, in the absence thereof, any other competent authority for issuing tax residence certificates. Art. 124 ^ 5-Definition of interest payments (. For the purposes of this Chapter, the payment of interest shall be understood: a) interest paid or recorded in the account, relating to claims of any nature, whether or not guaranteed by a mortgage or a participation clause in the benefits of the debtor, and, in particular, the income from government bonds and income from government bonds, including premiums and prizes related to such securities, bonds or debt securities; penalties for late payment shall not be considered interest payments; b) capitalized interest or capitalization by divestment, repayment or redemption of receivables, provided in lett. a); c) income from interest payments either directly or through an entity referred to in art. 124 ^ 3 para. (2), distributed by: -undertakings for collective investment in transferable securities, authorised in accordance with Directive no. 85 85 /611/EEC ; -entities benefiting from the option provided for in art. 124 ^ 3 para. ((3); -collective investment undertakings established outside the territorial sphere provided for in art. 124 124 ^ 6; d) the income derived from the assignment, repayment or redemption of shares or units in the following bodies and entities, if such bodies and entities invest directly or indirectly through other collective investment undertakings or entities referred to below, more than 40% of their assets in claims of the nature of those referred to in lett. a), provided that this income corresponds to earnings that, directly or indirectly, come from interest payments that are defined in lett. a) and b). The entities referred to are: -undertakings for collective investment in transferable securities, authorised in accordance with Directive no. 85 85 /611/EEC ; -entities benefiting from the option provided for in art. 124 ^ 3 para. ((3); -collective investment undertakings established outside the territorial sphere provided for in art. 124 124 ^ 6. (2) As regards paragraph 1. ((1) lit. c) and d), when a paying agent does not have any information on the proportion of income coming from interest payments, the total amount of income will be considered interest payment. (3) As regards para. ((1) lit. d), where a paying agent does not have any information on the percentage of assets invested in claims, in shares or in units, this percentage is considered to be superior to the 40%. Where the amount of income from the beneficial owner cannot be determined, the income shall be considered as the result of the assignment, repayment or repurchase of the share or units. (4) When interest, as provided in par. ((1), shall be paid or credited to an account held by an entity referred to in art. 124 ^ 3 para. (2), this entity is not the beneficiary of the option provided in art. 124 ^ 3 para. ((3), that interest will be considered as interest payment by this entity. (5) As regards para. ((1) lit. b) and d), Romania requires paying agents located on its territory to annualize interest over a certain period of time, which cannot exceed one year, and to treat these annualized interest as interest payments, even if no assignment, redemption or reimbursement does not occur during this period. (6) By way of derogation from the provisions of paragraph ((1) lit. c) and d), Romania will exclude from the definition of interest payment any income mentioned in the provisions related to bodies or entities established on their territory, where the investment of these entities in the claims provided in par. ((1) lit. a) does not exceed 15% of their assets. In the same way, by way of derogation from par. (4), Romania will exclude from the definition of the interest payment provided in par. ((1) payment of interest or crediting in an account of an entity referred to in art. 124 ^ 3 para. ((2), which do not benefit from the option provided in art. 124 ^ 3 para. ((3) and is established on the territory of Romania, if the investment of this entity in the claims provided in par. ((1) lit. a) does not exceed 15% of its assets. The exercise of this option by Romania involves the link with other Member States. ((7) As of January 1, 2011, the percentage provided in par. ((1) lit. d) and in par. (3) will be 25%. (8) The percentages provided in par. ((1) lit. d) and in par. ((6) are determined according to the investment policy, as defined in the financing rules or in the constituent documents of the bodies or entities, and in the absence thereof, depending on the actual composition of the assets of these bodies or entities. Art. 124 ^ 6-Territorial sphere The provisions of this chapter shall apply to interest paid by a paying agent established in the territory in which the Treaty establishing the European Community is applied on the basis of art. 299. Art. 124 ^ 7-Information communicated by a paying agent (1) Where the beneficial owner is resident in a Member State other than Romania, where he is the paying agent, the minimum information that the paying agent must communicate to the competent authority of Romania shall be as follows: a) identity and residence of the beneficial owner established according to art. 124 124 ^ 2; b) name and address of the paying agent; c) the account number of the beneficial owner or, in the absence thereof, the identification of the interest-generating claim; d) information on the payment of interest, in accordance with par. ((2). (2) The minimum content of interest payment information, which the paying agent must communicate, shall distinguish between the following interest categories and shall indicate: a) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. a): amount of interest paid or credited; b) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. b) and d): either the amount of the interest or income referred to in that paragraph or the total amount of the income from the assignment, redemption or reimbursement; c) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. c): either the amount of the income referred to in that paragraph or the total amount d) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((4): the amount of interest that lies with each member of the entity referred to in 124 ^ 3 para. (2), which meets the conditions laid down in art. 124 ^ 1 para. ((1); e) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. b) and d): the amount of annualised interest. (3) Romania will limit the information concerning interest payments to be reported by the paying agent to the information on the total amount of interest or income and to the total amount of the proceeds from the assignment, redemption or refund. Art. 124 ^ 8-Automatic exchange of information (1) The competent authority of Romania shall communicate to the competent authority of the Member State of residence of the beneficial owner the information referred to in 124 124 ^ 7. (2) The communication of information has an automatic character and must take place at least once a year, in the course of 6 months following the end of the fiscal year, for all interest payments made during this year. ((. The provisions of this chapter shall be supplemented by those of the head V of this title, except for the provisions of art. 124 124 ^ 35. Art. 124 ^ 9-Transition period for three Member States (1) During a transitional period, starting with the date referred to in paragraph 1. ((2) and (3), Belgium, Luxembourg and Austria are not obliged to apply the provisions on automatic exchange of information in respect of savings income. However, these countries are entitled to receive information from the other Member States. During the transitional period, the purpose of this Chapter is to guarantee a minimum of effective taxation of savings income in the form of interest payments made in a Member State in favour of beneficial owners, which are Tax resident individuals in another Member State. (2) The transition period will end at the end of the first fiscal year ended following the completion of the last of the following events: a) the date of entry into force of the Agreement between the European Community, following the unanimous decision of the Council, and the Swiss Confederation, the Principality of Liechtenstein, the Republic of San Marino, the Principality of Monaco and the Principality of Andorra of information on request, as defined in the Model OECD Agreement on the Exchange of Information in Tax Matters, published on 18 April 2002, hereinafter referred to as the OECD Model Agreement, in respect of interest payments, as are defined in this Chapter by paying agents established on the territory of those countries to the beneficial owners resident in the territory for which this Chapter applies, in addition to the simultaneous application by these countries of a withholding of a quota defined for the corresponding periods provided in art. 124 124 ^ 10; b) the date on which the Council is unanimously agreed that the United States of America shall exchange information, upon request, in accordance with the Model of the OECD Agreement, in respect of interest payments made by paying agents established on their territory to the beneficial owners resident in the territory where the provisions relating to the automatic exchange of information on savings income apply. ((3) At the end of the transitional period, Belgium, Luxembourg and Austria are obliged to apply the provisions on the automatic exchange of information on savings income, provided for in art. 124 ^ 7 and 124 ^ 8, and to cease the application of the perception of a withholding and distributed income, regulated in art. 124 124 ^ 10 and 124 ^ 11. If, during the transitional period, Belgium, Luxembourg and Austria choose to apply the provisions on the automatic exchange of information on savings income, provided for in art. 124 ^ 7 and 124 ^ 8, then neither the withholding nor the sharing of income, provided for in art. 124 124 ^ 10 and 124 ^ 11. Art. 124 ^ 10-Retention at source (1) During the transitional period provided for in art. 124 124 ^ 9, where the beneficial owner of the interest is resident in a Member State other than that in which the paying agent is established, Belgium, Luxembourg and Austria will charge a withholding tax of 15% in the first 3 years of the transitional period (1 July 2005-30 June 2008), 20% during the following 3 years (1 July 2008-30 June 2011) and 35% for the following years (as of 1 July 2011). (2) The paying agent shall charge a withholding tax as follows: a) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. a): to the amount of interest paid or credited; b) in the case of an interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. b) or d): to the amount of interest or income provided for in these letters or by charging an equivalent effect to be borne by the recipient on the total amount of the income from the assignment, redemption and reimbursement; c) in the case of interest payment, within the meaning of art. 124 ^ 5 para. ((1) lit. c): on the amount of income referred to in d) in the case of interest payment, within the meaning of art. 124 ^ 5 para. ((4): on the amount of the interest accruing to each member of the entity referred to in art. 124 ^ 3 para. (2), which meets the conditions of art. 124 ^ 1 para. ((1); e) where a Member State exercises the option provided for in art. 124 ^ 5 para. (5): on the amount of annualised interest. (3) In order to apply the provisions of para. ((2) lit. a) and b), withholding tax is charged at the pro-rata for the period of holding the claim by the beneficial owner. If the paying agent is unable to determine the holding period based on the information available to him, it is considered that the beneficial owner has held the claim for the entire period of existence, if the beneficiary does not provide proof of the purchase date. ((4) The transfer of a residence to the source of the Member State of the paying agent does not prevent the Member State from the tax residence of the beneficial owner from taxing the income according to its national law by complying with the provisions of the Treaty of establishing the European Community. (. During the transitional period, Member States which levy withholding may provide that an operator who pays interest or guarantees interest in an entity referred to in art. 124 ^ 3 para. ((2) lit. c) established in another Member State to be considered as a paying agent instead of the entity and will charge withholding for that interest if the entity has not formally accepted its name and address and the total amount of interest paid to it or guaranteed, to be communicated according to the last paragraph of art. 124 ^ 3 para. ((2) lit. c). Art. 124 ^ 11-Distribution of income (. Member States applying a withholding tax, in accordance with art. 124 ^ 10 para. ((1), will retain 25% of their income and will transfer 75% of income to the resident Member State of the beneficial interest beneficiary. (. Member States applying a withholding tax, in accordance with art. 124 ^ 10 para. (5), will retain 25% of their income and will transfer 75% to other Member States, in proportion to transfers made as a result of the application of the provisions of para. ((1). (3) These transfers will take place no later than 6 months after the end of the fiscal year of the Member State of the paying agent, in the case of para. ((1), or of the Member State of the economic operator, in the case of para. ((2). Art. 124 ^ 12-Exceptions to the withholding system (. Member States which shall levy a withholding tax in accordance with Article 2 (1) 124 124 ^ 10, provide for one or two of the following procedures, allowing the beneficial owner to request that such restraint not be applied: a) a procedure that allows the beneficial owner to expressly authorise the paying agent to communicate the information, in accordance with art. 124 124 ^ 7 and 124 ^ 8. This authorisation shall cover all interest paid to the beneficial owner by that paying agent. In this case the provisions of art. 124 124 ^ 8; b) a procedure that ensures that withholding tax will not be levied when the beneficial owner presents to his paying agent a certificate issued on his behalf by the competent authority of his or her state of tax residence, in accordance with provisions of para. ((2). ((. At the request of the beneficial owner, the competent authority of the Member State of fiscal residence shall issue a certificate indicating: a) the name, address and tax identification number or other number or, in the absence thereof, the date and place of birth of the beneficial owner; b) name and address of the paying agent; c) the account number of the beneficial owner or, failing that, the identification of the guarantee. (. This certificate shall be valid for a period not exceeding 3 years. The certificate will be issued to each beneficial owner who requests it, within two months of the request. Art. 124 ^ 13-Measures taken by Romania to exchange information with states that have the transition period to impose savings The procedure of administration of this chapter in relation to the 3 states that have the transition period in application of the provisions of this chapter will be determined by Government decision, jointly developed by the Ministry of Public Finance and the National Agency by Tax Administration, with the opinion of the Ministry of European Integration and the Ministry of Foreign Affairs. Art. 124 ^ 14-Elimination of double taxation (1) Romania ensures for the beneficial owners the elimination of any double taxation that could result from the collection of withholding in the countries that have the transition period, provided in art. 124 ^ 9, in accordance with the provisions of par. ((2). (2) Romania returns to the beneficial owner resident in Romania the tax withheld according to art. 124 124 ^ 10. Art. 124 ^ 15-Negotiable debt securities (1) During the transition period, provided for in art. 124 124 ^ 9, but not later than 31 December 2010, national and international bonds and other negotiable debt securities, the first issue of which is prior to 1 March 2001 or for which the prospectuses of the issue of origin have approved before that date by the competent authorities, within the meaning of Directive No. 80 80 /390/EEC concerning the requirements for the drafting, verification and distribution of the information necessary for the listing to be published for the admission of securities to the official share of the stock exchange, or by the competent authorities of third countries, shall not be considered receivables, within the meaning of art. 124 ^ 5 para. ((1) lit. a), provided that no new shows of these negotiable debt securities have been made as of 1 March 2002. However, if the transitional period is extended beyond 31 December 2010, the provisions of this paragraph shall continue to apply only as regards these negotiable debt securities: a) containing the terms of the gross amount and the advance refund; and b) when the paying agent, as defined in art. 124 ^ 3 para. ((1) and (2), is established in one of the three Member States applying the withholding and when the paying agent pays interest or guarantees interest for the immediate benefit of the beneficial owner resident in Romania. If a new issue for the negotiable debt securities referred to above, issued by a government or an assimilated entity, acting as a public authority or whose role is recognized by an international treaty, within the meaning of art. 124 ^ 16, is carried out as of March 1, 2002, the ensemble of these issued securities, consisting of the issue of origin and in any other subsequent, is considered as a claim, within the meaning of art. 124 ^ 5 para. ((1) lit. a). (2) Provisions of para. ((1) does not in any way prevent Romania from imposing the income obtained from the negotiable debt securities referred to in paragraph 1. ((1), in accordance with national tax law. Art. 124 ^ 16-Annex relating to the list of assimilated entities referred to in art. 124 124 ^ 15 For purposes of art. 124 124 ^ 15, the following entities are regarded as entities acting as public authority or whose role is recognised by an international treaty: 1. entities in the European Union: Belgium --Vlaams Gewest (Flemish Region); --Region wallonne (Region of Valona); --Region bruxelloise/Brussels Gewest (Brussels Region); --Communauté française (French Community), -Vlaamse Gemeenschap (Flemish Community); -Deutschsprachige Gemeinschaft (German speaking community); Bulgaria -municipalities; Spain -Xunta de Galicia (Regional Executive of Galicia); -Junta de Andalucía (Regional Executive of Andalusia); -Junta de Extremadura (Extremadura Regional Executive); -Junta de Castile-La Mancha (Regional Executive Castile-La Mancha); -Junta de Castile-Leon (Castile-Leon Regional Executive); -Gobierno Foral de Navarra (Regional Government of Navarre); -Govern de les Illes Baiears (Government of the Balearic Islands); -Generalitat de Catalunya (Autonomous Government of Catalonia); -Generalitat de Valencia (Autonomous Government of Valencia); -Diputación General de Aragon (Regional Council of Aragon); -Gobierno de las Islas Canarias (Government of the Canary Islands); -Gobierno de Murcia (Government of Murcia); -Gobierno de Madrid (Government of Madrid); -Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi (Government of the Autonomous Community of Basque Countries); -Diputación Foral de Guipuzcoa (Guipuzcoa Regional Council); -Diputación Foral de Vizcaya/Bizkaia (Vizcaya Regional Council); -Diputación Foral de Alava (Alava Regional Council); -Ayuntamiento de Madrid (City Council of Madrid); -Ayuntamiento de Barcelona (City Council of Barcelona); -Cabildo insular de Gran Canaria (Gran Canaria Island Council); -Cabildo insular de Tenerife (Tenerife Island Council); --Instituto de Credito Officiai (Institution of the Public Credit); --Instituto Catalan de Finanzas (Financial Institution of Catalonia); --Instituto Valenciano de Finanzas (Financial Institution of Valencia); 
France -La Caisse d' amortissement de la dette sociale (CADES) (Public Debt Redemption Fund); -L' Agence française de développement (AFD) (French Development Agency); --Réseau Ferre de France (RFF) (French Railway Network); --Caisse Nationale des Autoroutes (CAN) (National Highway Fund); --Assistance publique Hopitaux de Paris (APHP) (Public Assistance of Hospitals in Paris); --Charbonnages de France (CDF) (French Coal Council); --Entreprise mining et chimique (EMC) (Mining and Chemical Company); Italy --regions; --provinces; -municipalities; -Cassa Depositi e Prestiti (Deposit and Loan Fund); Latvia -Pasvaldibas (local governments); Poland --gminy (common); --powiaty (districts); --województwa (provinces), --zwiazki gmin (joint ventures); --powiatów (associations of districts); --województw (associations of provinces); --miasto stoleczne Warszawa (capital Warsaw); -Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture); -Agencja Nieruchomosci Rolnych (Agency Of Agricultural Properties); Portugal -Região Autonomous da Madeira (Autonomous Region of Madeira), -Região Autonomous dos Açores (Autonomous Region of the Azores); -municipalities; Romania -local public administration authorities; Slovakia --mesta a obce (municipalities); -Zeleznice Slovenskej Republiky (Slovak Railway Company); -Statny fond cestneho hospodarstva (State Fund for Road Management); -Slovenske elektrarne (Slovak Energy Companies); -Vodohospodarska vystavba (Water Economics Company). 2. international entities; -European Bank for Reconstruction and Development; -European Investment Bank; -Asian Development Bank; -African Development Bank; -World Bank-International Bank for Reconstruction and Development-International Monetary Fund; -International Finance Corporation; -Inter-American Development Bank; -the Council of Europe's Social Development Fund; -Euratom; -European Community; -The Andina Development Corporation (CAF); --Eurofima; -Economic Community of Coal and Steel; -Nordic Investment Bank; --Caribbean Development Bank. Art. 124 ^ 15 are without prejudice to any of the international obligations that Romania has assumed in relations with the international entities mentioned above. 3. entities from third countries: -those entities that meet the following criteria: a) the entity which is considered to be a public entity in accordance with national criteria; b) such a public entity is a producer outside the Community who manages and finances a group of activities, providing mainly goods and services outside the Community which are intended for the benefit of the Community and which are effectively controlled by the central government; c) that public entity is a large and regular debt issuer; d) the State concerned may ensure that such a public entity does not pursue a pre-term redemption in the case of the terms of reintegration of the gross amount. Art. 124 ^ 17-Date of application Provisions of this Chapter, representing transposition Directive no. 2003 2003 /48/EC of the Council, of 3 June 2003, on the imposition of savings income in the form of interest payments, with subsequent amendments, shall apply from the date of accession of Romania to the European Union. 80. After Article 124 ^ 17, Chapter IV "Redevente and Interest to Associated Enterprises" is inserted, with ten new articles, Articles 124 ^ 18-124 ^ 27, with the following contents: "" CHAPTER IV Fees and interest at associated enterprises Art. 124 ^ 18-Scope and procedure (1) The interest and royalty payments coming from Romania are exempted from any taxes applied on those payments in Romania, either by withholding tax or by declaring, provided that the beneficial owner of the interest or royalties either an undertaking from another Member State or a permanent establishment of an undertaking from a Member State situated in another Member State. (2) A payment made by an enterprise resident in Romania or by a permanent establishment located in Romania must be considered as coming from Romania, hereinafter referred to as a source state. (3) A permanent establishment is treated as a payer of interest or royalties only to the extent that those payments represent tax deductible expenses for the permanent establishment in Romania. (4) An undertaking of a Member State will be treated as a beneficial owner of interest and royalties only if it receives those payments for its own benefit, and not as an intermediary for another person, such as an agent, a trustee or authorised signatory. (5) A permanent establishment must be treated as a beneficial owner of interest or royalties: a) whether the claim or the right of use of the information, in respect of which interest payments or royalties are born, is effectively linked to that permanent establishment; and b) whether the interest or royalty payments represent income on which that permanent establishment is subject, in the Member State in which it is situated, to one of the taxes referred to in art. 124 ^ 20 lit. a) section ((iii) or, in the case of Belgium, the "tax of non-residents/belastig der niet-verblijfhouders" or, in the case of Spain, "tax on the income of non-residents" or a tax which is identical or substantially similar and which is applied after the date of entry into force of this Chapter, further or instead of those existing taxes. (6) If a permanent establishment of a company of a Member State is considered as a payer or as a beneficial owner of interest or royalties, no other part of the undertaking will be treated as a payer or as a beneficial owner of those interest or royalty, for the purposes of this Article. ((7) This Article must apply only if the undertaking which is a payer or the undertaking whose permanent establishment is deemed to be a payer of interest or royalties is an associated undertaking of the undertaking which is the beneficial owner or whose permanent establishment is treated as the beneficial owner of those interest or royalties. (8) The provisions of this Article shall not apply if interest or royalties are paid by or to a permanent establishment situated in a third State of an undertaking in a Member State and the business of the undertaking is, in its entirety or partially, carried out through that permanent establishment. (9) The provisions of this Article do not prevent Romania from taking into account, when determining the corporate tax, when applying its tax law, interest or royalties received by resident enterprises, from permanent premises of the companies resident in Romania or by permanent establishments located in Romania. (10) Romania shall not apply the provisions of this Chapter to an undertaking of another Member State or to a permanent establishment of an undertaking of another Member State, where the conditions laid down in art. 124 ^ 20 lit. b) have not been maintained for an uninterrupted period of at least 2 years. (11) Romania requests that the fulfilment of the requirements set out in this Article and in Article 124 ^ 20 to be proven on the date of payment of interest or royalties by an attestation. If the fulfilment of the requirements set out in this article was not attested on the date of payment, Romania will apply the withholding tax. (12) Romania establishes as a condition for granting exemption, according to this chapter, the issuance of a decision on the ordinary granting of exemption on the basis of an attestation in which to certify the fulfilment of the requirements set out in the present article and art. 124 124 ^ 20. The decision on granting the exemption will be given within a period of no more than 3 months after the presentation of the attestation and after that information has been provided that the local authorities in Romania apply for law. The decision will be valid for a period of at least one year after it has been issued. (13) For the purposes of paragraph ((11) and (12), the attestation to be presented in relation to each payment contract must be valid for at least one year, but not more than 3 years, from the date of issue of this attestation and shall contain the following information: a) proof of residence, for the purpose of taxation, for the undertaking receiving interest or royalties from Romania and, where necessary, proof of the existence of a permanent establishment attested by the tax authority of the Member State in which the undertaking which receive interest or royalties is resident for tax purposes or in which the permanent establishment is located; b) the holding of the right of beneficial ownership of interest or royalties by the undertaking receiving such payments, in accordance with the provisions of par. (4), or the existence of the conditions in accordance with the provisions (5), when a permanent establishment is the payee; c) meeting the requirements, in accordance with the provisions of art 124 ^ 20 lit. a) section (iii) in the case of the receiving undertaking; d) a minimum holding, in accordance with the provisions of art. 124 ^ 20 lit. b); e) the period for which the holding referred to in lett. d) existed. Member States may require, in addition, the legal justification for payments under the contract, for example they may apply for the loan contract or the licence agreement. (14) If the requirements for granting the exemption cease to be fulfilled, the receiving undertaking or the permanent establishment shall immediately inform the paying undertaking or the permanent paying establishment and, if the source state so requests, competence of that state. (15) If the paying undertaking or permanent establishment has withheld the tax on the income to be exempt from the tax, according to this Article, it may make an application for the refund of this withholding tax. Romania will request the information specified in par. ((13). The application for the refund of the tax must be submitted within the period provided for in this paragraph This period of filing of the refund application will be at least 2 years from the date on which the interest or royalties are paid. (16) Romania will refund the withholding tax in addition within a period of one year from the receipt of the application for the refund of the tax and the supporting information that it can reasonably request. If the withholding tax has not been returned in the said period, the receiving company or the permanent establishment will be entitled, at the expiry of the year in question, to request interest on the amount of the tax to be returned. The requested interest will be calculated at a rate equal to the domestic interest rate that applies in similar cases, corresponding to the provisions of the national legislation in Romania. Art. 124 ^ 19-Definition of interest and royalties For purposes of this Chapter: a) the term interest means income from claims of any kind, whether or not accompanied by mortgage guarantees or a participation clause in the debtor's profits and, in particular, the income from public effects, debt securities or bonds, including premiums and prizes related to such effects, debt securities or bonds; penalties for late payment will not be considered as interest; b) the term royalties means payments of any kind received for the use or concession of any copyright on a literary, artistic or scientific work, including cinema and software films, any patent, trade, drawing or model, plan, secret formula or manufacturing process, or for information on industrial, commercial or scientific experience; payments for the use or right of use of industrial equipment, commercial or scientific will be considered royalties. Art. 124 ^ 20-Definition of the enterprise, associated enterprise and permanent establishment For purposes of this Chapter: a) the term undertaking of a Member State shall mean any undertaking: ((i) which dresses one of the forms listed in this regard in the list provided for in art. 124 124 ^ 26; and ((ii) which, in accordance with the tax laws of a Member State, is regarded as resident in that Member State and is not considered, within the meaning of a convention to avoid double taxation on income and capital ended with a third State, as a resident for taxation outside the Community; and ((iii) which is subject to one of the following taxes, without being exempt from tax, or a tax which is identical or essentially similar and which is determined after the date of entry into force of this Article, in addition or instead of those existing taxes: -company tax/vennootschapsbelasting, in Belgium; -selskabsskat, in Denmark; -Korperschaftsteuer, in Germany; 
--impuesto sobre sociedades, in Spain, --impot sur les sociétés, in France; --corporation tax, in Ireland; -imposta sul reddito delle persons giuridiche, in Italy; --impot sur le revenu des collectivites, in Luxembourg, -vennootschapsbelasting, in the Netherlands; -Korperschaftsteuer, Austria; --imposto sobre o rendimento da pessoas colectivas, in Portugal, --vhteisoien tulovero/in komstskatten, in Finland; -statlin g in komstskatt, in Sweden; -corporation fax, in the United Kingdom of Great Britain and Northern Ireland; --dan z prijmu pravnickych osob, in the Czech Republic, -tulumaks, in Estonia; 
--uznemumu ienakuma nodoklis, in Latvia, --pelno mokestis, in Lithuania, -tarsasagi ado, in Hungary; -taxxa fuq I-income, in Malta; --todatek dochodowy od osob prawnych, in Poland, --davek od dobicka praznih oseb, in Slovenia, --dan z prijmov pravnickych osob, in Slovakia, -profit tax in Romania; b) an undertaking is an associated undertaking of another undertaking if, at least: ((i) the first undertaking has a direct minimum participation of 25% in the capital of the second undertaking; or (ii) the second undertaking has a direct minimum participation of 25% in the capital of the first undertaking; or ((iii) a third party undertaking has a direct minimum participation of 25% in both the capital of the first and second companies. Participation in the share capital must be held only in enterprises resident in the territory of the European Community; c) the term permanent establishment means a fixed place of business situated in a Member State through which the activity of a resident undertaking in another Member State is wholly or partly carried out. Art. 124 ^ 21-Exception of interest or royalty payments (1) Romania is not obliged to ensure the benefits of this chapter in the following cases: a) when payments are treated as a distribution of benefits or as a capital refund, according to the Romanian legislation; b) for payments resulting from receivables giving the right to participate in the profits of the debtor; c) for payments resulting from claims entitling the creditor to change the right to receive interest against a right of participation in the profits of the debtor; d) for payments resulting from claims that do not contain any provisions regarding the return of the main debt or if the refund is due for a period of more than 50 years after the date of the issue. (2) When due to the existing special relations between the debtor and the beneficial owner of the interest or royalties or between one of them and another person, the amount of interest or royalties exceeds the amount that would have been agreed between the debtor and the beneficial owner, in the absence of such relations, the provisions of this Article shall apply only in that latter amount, if such amount exists. Art. 124 ^ 22-Fraud and abuse (1) The provisions of this chapter do not exclude the application of the provisions of national or treaty-based legislation, to which Romania is a party, which are necessary for the prevention of fraud or abuse. (2) Romania may, in the case of transactions for which the main reason or one of the main reasons is fraud, tax evasion or abuse, withdraw the benefits established by this chapter or refuse to apply it. Art. 124 ^ 23-Transitional rules for the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal and Slovakia (1) Greece, Latvia, Poland and Portugal shall be authorised not to apply the provisions on the exemption of interest and royalty payments between associated undertakings until 1 July 2005, and for the duration of the 8-year transition period, from the rate of the tax applied in these countries to interest or royalty payments, which shall be made to an associated undertaking resident in another Member State or to a permanent establishment of an associated undertaking of a Member State, located in another Member State, shall not exceed 10% during the first 4 years and 5% during the following 4 years. years. Lithuania is authorised not to apply the provisions on the exemption of interest and royalty payments between associated undertakings until 1 July 2005. During a transitional period of 6 years, starting from 1 July 2005, the tax rate applied in this country on royalty payments made to an associated enterprise resident in another Member State or to a permanent establishment of a the associated undertakings of a Member State, located in another Member State, shall not exceed 10%. During the first 4 years of the 6-year transition period, the tax rate applied on interest payments made to an associated enterprise in another Member State or to a permanent establishment located in another Member State shall not exceed 10%; for the following 2 years, the tax rate applied on such interest payments will not exceed 5%. Spain and the Czech Republic are authorised, only for royalty payments, not to apply the provisions on the exemption of royalty payments between associated undertakings until 1 July 2005. During a 6-year transition period, from 1 July 2005, the rate of tax applied in these countries to royalty payments made to an associated enterprise in another Member State or to a permanent establishment of an undertaking the associate of a Member State, located in another Member State, shall not exceed 10%. Slovakia is authorised, only for royalty payments, not to apply the tax exemption provisions for a transitional period of two years, starting from 1 May 2004. However, these transitional rules are subject to permanent application of any tax rates, lower than those referred to above, under the conditions of bilateral agreements concluded between the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal or Slovakia and other Member States. (2) When a company resident in Romania or a permanent establishment of a company of a Member State, located in Romania: a) receive interest or royalties from an associated enterprise in Greece, Latvia, Lithuania, Poland or Portugal; b) receive royalties from an associated enterprise in the Czech Republic, Spain or Slovakia; c) receive interest or royalties from a permanent establishment located in Greece, Latvia, Lithuania, Poland or Portugal, of an associated enterprise of a Member State; or d) receive royalties from a permanent establishment situated in the Czech Republic, Spain or Slovakia of an associated undertaking of a Member State, Romania grants at the calculation of the corporate tax an amount equal to the tax paid in the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal or Slovakia, in accordance with par. ((1), established on that income. The amount is granted as a deduction from the profit tax obtained by the company or the permanent establishment that received that income. (3) The deduction provided in par. ((2) may not exceed that smaller amount: a) compared to the payment tax in the Czech Republic, Greece, Spain, Latvia, Lithuania, Poland, Portugal or Slovakia, for such income, on the basis of par. ((1); or b) of the tax part on the profit of the company or permanent establishment that receives interest or royalties, as calculated before the deduction is granted, which is attributable to those payments, according to the national legislation of Romania. Art. 124 ^ 24-delimitation clause The provisions of this chapter do not exclude the application of national provisions or those based on the treaties to which Romania is a party and whose provisions envisage the elimination or avoidance of double taxation of interest and royalties. Art. 124 ^ 25-Measures taken by Romania The procedure of administration of this chapter will be determined by Government decision, jointly developed by the Ministry of Public Finance and the National Agency for Fiscal Administration, with the opinion of the Ministry of European Integration and the Ministry of Business External. Art. 124 ^ 26-List of companies covered by art. 124 ^ 20 lit. a) section ((iii) Companies covered by art. 124 ^ 20 lit. a) section ((iii) are as follows: a) companies known in Belgian law as: " naamloze vennootschap/société anonyme, commanditaire vennootschap op aandelen/société en commandite par actions, besloten vennootschap met beperkte aansprakelijkheid/société privée à responsabilité limitee " and those legislative public entities operating under private law; b) companies known in Danish law as: "aktieselskab" and "anpartsselskab"; c) companies known in German law as: "Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft mit beschrankter Haftung" and "bergrechtliche Gewerkschaft"; 
e) companies known in Spanish law as: "sociedad anonima, sociedad comanditaria por acciones, sociedad de responsabilidad limitada" and those public legal entities operating under private law; f) companies known in French law as: "société anonyme, société en commandite par actions, société à responsabilité limitée" and public entities and industrial and commercial enterprises; g) companies known in Irish law as joint stock companies or on guarantees, private companies on shares or on guarantees, entities registered under the laws of industrial and prudential companies or building societies registered under the law of construction companies; h) companies known in Italian law as: "societa per azioni, societa in accomandita per azioni, societa a responsabilita limited" and public and private entities carrying out industrial and commercial activities; i) companies known in Luxembourg law as: "société anonyme, société en commandite par actions and société à responsabilité limitée"; j) companies known in Dutch law as: "noomloze vennootschap" and "besloten vennootschap met beperkte aansprakelijktieid"; k) companies known in Austrian law as: "Aktiengesellschaft" and "Gesellschaft mit beschrankter Haftung"; l) companies or companies established according to civil law, having the commercial form, and cooperatives and public entities registered according to the Portuguese law; m) companies known in Finnish law as: "osakeyhtio/aktiebolag, osuuskunta/andelslag, saastopankki/sparbank" and "vakuutusyhtio/forsakrin gsbolag": n) companies known in Swedish law as: "aktiebolag" and "forsakrin gsaktiebolag"; o) companies registered under UK law; p) companies known in Czech law as: "akciova spolecnost", "spolecnost s rucenim omezenym", "verejna obchodni spolecnnost", "komanditni spolecnost", "druzstvo"; q) companies known in Estonian law as: "taisuhin g", "usaldusuhin g", "osauhin g", "aktsiaselts", "tulundusuhistu"; r) companies known in Cypriot law as companies registered in accordance with the law of companies, corporate public entities, as well as other entities that are considered companies, according to the income tax law; s) companies known in Latvian law as: "akciju sabiedriba", "sabiedriba ar ierobezotu atbildibu"; s) companies registered under the Lithuanian legislation; t) companies known in Hungarian legislation as: "kozkereseti tarsasag", "beteti tarsasag", "kozos vallalat", "korlatolt felelossegu tarsasag", "reszvenytarsasag", "egyesules", "kozhasznu tarsasag", "szovetkezet"; t) companies known in Maltese law as: "Kumpaniji ta 'Responsible' Limited", "Socjetajiet in akkomandita li l-kapitai taghhom maqsum f'azzjonitjiet"; u) companies known in Polish law as: "spolka akcyjna", "spolka z ofraniczona odpowiedzialnoscia"; v) companies known in Slovenian law as: "delniska druzba", "komanditna delniska druzba", "komanditna druzba", "druzba z omejeno odgovornostjo", "druzba z neomejeno odgovornostjo"; w) companies known in Slovak law as: "akciova spolocnos", "spolocnost's rucenim obmedzenym", "komanditna spolocnos", "verejna obchodna spolocnos", "druzstvo". Art. 124 ^ 27-Date of application Provisions of this Chapter, representing transposition Directive 2003 /49/EC The Council, of 3 June 2003, on a common system of taxation applicable to interest and royalty payments made between companies from different Member States, with subsequent amendments, shall apply from 1 January 2011. ' 81. After Article 124 ^ 27, chapter V "Exchange of information in the field of direct taxes, according to the conventions of avoidance of double taxation", with 14 new articles, art. 124 124 ^ 28-124 ^ 41, with the following contents: "" CHAPTER V Exchange of information in the field of direct taxes according to the double taxation conventions Art. 124 ^ 28-General provisions (1) In accordance with the provisions of this Chapter, the competent authorities of the Member States shall exchange any information which may entitle them to make a correct determination of income and capital taxes and any information relating to the establishment of taxes on insurance premiums referred to in art. 3 3 paragraph 6 of Directive 76 /308/EEC of the Council, of 15 March 1976, on mutual assistance in the recovery of claims relating to certain tax obligations, taxes, duties and other measures, with subsequent amendments. (2) They will be regarded as income and capital taxes, regardless of how they are established, all taxes set on total income, total capital or income or capital items, including taxes on earnings from estrangement. securities or real estate, tax on the total amounts of wages paid by enterprises, as well as taxes on capital increase. (3) The taxes referred to in par. ((2) are currently, in particular: a) in Belgium: -the tax of individuals; -company tax; -tax of moral persons; -non-resident tax; b) in Denmark: --indkomstskat til staten, --selskabsskat; --den kommunale indkomstskat, --den amtskommunale indkomstskat, -folkepensionsbidragene; --somendsskatten, --den saerlige indkomstskat, --kirkeskat, --formueskat til staten, --bidrag til dagpengefonden, c) in Germany: -Einkommensteuer; -Korperschaftsteuer; -Vermogensteuer; -Gewerbesteuer; -Grundsteuer; 
e) in Spain: -the income tax on individuals; -company tax; -extraordinary tax on the wealth of individuals; f) in France: -income tax; -company tax; -professional taxes; -fees foncière sur les propriées baties; -fees foncière sar les proprietés non baties; g) in Ireland: -income tax; -corporation tax; -capital gains tax; -wealth tax; h) in Italy: -imposta sul reddito delle persons fisiche; -imposta sul reddito delle persons giaridiche; -local imposta sui redditi; i) in Luxembourg: -the income tax on individuals; -tax on the incomes of the authorities; -communal commercial tax; -wealth tax; -land tax; j) in the Netherlands: --Inkomstenbelasting; -Vennootschapsbelosting, -Vermogensbelasting; k) in Austria: --Einkommensteuer -Korperschaftsteuer; -Grundsteuer; -Bodenwertabgabe, -Abgabe von land-und forstwirtschaftlichen Betrieben, l) in Portugal: --a predial contribution; -imposto sobre of the agricultural industry; -industrial contribution; -imposto de capitais, -imposto profissional; -complementary imposto; --imposto de mais-valias; --imposto sobre o rendimento do petroleo; --os adicionais devidos sobre os impostos precedentes, m) in Finland: --Valtion tuleverot-de statlin ga inkomstskatterna, --Yhteisojen tulovero-inkomstskatten for samfund; --Kunnallisvero-kommunalskatten, -Kirkollisvero-kyrkoskatten, -Kansanelakevakuutusmaksu-folkpensionsforsakrin gspremien, --Sairausvakuutusmaksu-sjukforsakrin gspremien, -Korkotulom lahdevero-kallskatten pa rantein komst, -Rajoitetusti verovelvollisen lahdevero-kallskatten for begransat skattskylding, -Valtion varallisuusvero-den statlick formogenhetsskatten, -Kiin teistovero-fastin ghetsskatten; n) in Sweden: -Den statliga inkomstskatten, -Sjomansskatten, --Kupongskatten, -Den sarskilda inkomstskatten for utomlands bosatta, -Den sarskilda inkomstskatten for utomlands bosatta artister m.fl.; -Den statlick fastighetsskatten; -Den kommunala inkomstskatten, --Formogenhetsskatten, o) in the UK: -income tax; -corporation tax; -capital gain tax; -the tax on oil income; -land improvement tax; p) in the Czech Republic: --berths priijmu, -dan z nemovitosti, -dan dedicka, dan darovaci a dan z prevodu nemovitosti; -dan z pridane hodnoty, -spotrebni dane; q) in Estonia: --Tulumaks; -Sotsiaalmaks; -Maamaks; 
s) in Latvia: --iedzivotaju ienakuma nodoklis, --nekustama ipasuka nodoklis, --uznemumu ienakuma nodoklis, s) in Lithuania: --gyventoju pajamu mokestis, --pelno mokestis, --imoniu ir organizaciju nekilnojamojo turto mokestis, --zemes mokestis, --mokestis uz valstybinius gamtos isteklius, --mokestis uz aplinkos tersima, --naftos ir duju istekliu mokestis, --paveldimo turto mokestis, t) in Hungary: -szemelyi jovedelemando, --tarsazagi ado, --osztalekado, --altalanos forgalmi ado, --jovedeki ado, --epitmenyado, -telekado, t) in Malta: --Taxxa fuq l-income; u) in Poland: --podatek dochodowy od osob prawnych, --podatek dochodowy od osob fizycznych, --podatek od czynności cywilnopranych, v) in Slovenia: -dohodnina; --davki obcanov, --davek od dobicka pravnih oseb, --posebni davek na bilacno vsoto bank in nutrilnic; w) in Slovakia: --dan z prijmov fyzickych osob, --dan z prijmov pravnickych osob, -dan z dedicstva; -dan z darovania, -dan z prevodu a prechodu nehnutel'nosti; -dan z nehnutel'nosti; --dan z predanej hodnoty, -spotrebne dane. (4) The provisions of par. ((1) shall also apply to any identical or similar taxes established subsequently, in addition, or in the residence of the taxes provided in par. ((3). The competent authorities of the Member States shall inform each other on the date of entry into force of such taxes. (. The competent authority shall mean: a) in Belgium: -Minister of Finance or an authorised representative; b) in Denmark: -Minister of Finance or an authorised representative; c) in Germany: -the Federal Minister of Finance or an authorised representative; 
e) in Spain: -the Minister of Economy and Finance or an authorised representative; f) in France: -Minister of Economy or an authorised representative; g) in Ireland: -the commission of revenue or their authorized representatives; h) in Italy: -the head of the tax policy department or his authorized representative; i) in Luxembourg: -Minister of Finance or an authorised representative; j) in the Netherlands: -Minister of Finance or an authorised representative; k) in Austria: -the Federal Minister of Finance or an authorised representative; l) in Portugal: -Minister of Finance or an authorised representative; m) in Finland: -Minister of Finance or an authorised representative; n) in Sweden -the head of the finance department or his authorized representative; o) in the UK: -customs and excise duties or an authorised representative for the information requested, relating to taxes on insurance premiums and excise duties; -the commissioners of the Inland Revenue or their authorized representatives; p) in the Czech Republic: -Minister of Finance or an authorised representative; q) in Estonia: -Minister of Finance or an authorised representative; 
s) in Latvia: -Minister of Finance or an authorised representative; s) in Lithuania: -Minister of Finance or an authorised representative; t) in Hungary: -Minister of Finance or an authorised representative; t) in Malta: -the minister responsible for the tax department or an authorized representative; u) in Poland: -Minister of Finance or an authorised representative; v) in Slovenia: -Minister of Finance or an authorised representative; w) in Slovakia: -Minister of Finance or an authorised representative; x) in Romania: -the Minister of Public Finance or an authorised representative. Art. 124 ^ 29-Exchange on request (. The competent authority of a Member State may require the competent authority of another Member State to transmit the information referred to in Article 1. 124 ^ 28 para. ((1), in a special case. The competent authority of the requested State will not comply with the request for exchange of information if it is obvious that the competent authority of the requesting State has not exhausted its own customary sources of obtaining the information, sources which could have used them, according to the circumstances, to obtain the required information without causing the risk of endangering the search for the result. (2) For the purpose of transmitting the information referred to in art. 124 ^ 28 para. (1), the competent authority of the requested Member State shall provide the conditions for the management of any investigations necessary to obtain such information. ((3) In order to obtain the required information, the competent authority to which this information is requested or the administrative authority to which it is used shall proceed as if it acted on its own account or, at the request of the other authority, on the account own Member State. Art. 124 ^ 30-Automatic exchange of information For the categories of cases that the competent authorities will determine according to the consultation procedure provided for in art. 124 ^ 38, the competent authorities of the Member States will regularly exchange the information referred to in art. 124 ^ 28 para. ((1), without a previous request. Art. 124 ^ 31-The spontaneous exchange of information (. The competent authority of a Member State may transmit to the competent authority of any other Member State concerned, without an earlier application, the information referred to in Article 1. 124 ^ 28 para. ((1), which he knows from the following circumstances: a) the competent authority of a Contracting State was based on the assumption that it could be a loss of tax in another Member State; b) a person subject to taxation obtains a tax reduction or tax exemption in another Member State, which could result in an increase in tax or tax liability in another Member State; c) the business treated between a person subject to taxation in a Member State and a person subject to taxation in another Member State shall be conducted by one or more countries, so as to result in a reduction of the tax in one or the other State Member or in both States; d) the competent authority of a Member State was based on the assumption that the reduction of the tax may result from artificial transfers of profits within the groups of undertakings; e) the information submitted to one of the Member States by the competent authority of the other State is able to give the information that may be relevant in determining the obligation for taxation in the last of the States. (. The competent authorities of the Member States may, in accordance with the advisory procedure referred to in Article 124 ^ 38, to extend the exchange of information provided in par. ((1) in cases other than those specified in that Article. (. The competent authorities of the Member States may transmit to each other the information referred to in Article 1. 124 ^ 28 para. 1, about which they are aware, in any other case, without a previous request. Art. 124 ^ 32-Time limit for the transmission of information The competent authority of a Member State to which, in accordance with the provisions of this Chapter, is required to provide information shall transmit them as soon as possible. If they encounter obstacles in providing the information or refuse to provide it, it will inform the authority requesting the information about this, indicating the nature of the obstacles or the reasons for its refusal. Art. 124 ^ 33-Collaboration between officials of the state concerned For the purposes of application of the preceding provisions, the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is provided may agree, in accordance with the provided in art. 124 ^ 38, to authorise the presence in the first Member State of the tax administration officials of the other Member State. The details for applying this provision will be determined according to the same procedure. Art. 124 ^ 34-Previews on secrecy ((1) All information made known to a Member State, in accordance with this Chapter, shall be kept secret in that State in the same manner as the information received under domestic law. In any case, such information: a) may be made known only to persons directly involved in the establishment of tax or administrative control of this establishment of tax; b) may be made known only in connection with the court proceedings or administrative proceedings involving sanctions taken for or in connection with the establishment or revision of the tax base and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or trial proceedings, if the competent authority of the Member State which provided the information does not raise any objection at the time this State first provides the information; c) will be used, in any circumstance, solely for tax purposes or in connection with the judicial or administrative proceedings involving sanctions undertaken with respect to or in connection with the establishment or revision of the tax base. In addition, the information can be used to establish other tax obligations, taxes and fees provided in art. 2 2 of Directive no. 76 76 /308/EEC of the Council (2) Provisions of para. ((1) will not oblige a Member State whose legislation or administrative practice establishes, for tax purposes, legislative provisions with powers narrower than those contained in this paragraph to provide information, if the State concerned does not act in order to comply with those legislative provisions with narrower powers. (3) Regardless of the provisions of para. (1), the competent authorities of the Member State providing the information may allow this information to be used for other purposes, in the state requesting the information, if, according to the legislation of the state giving the information, it may be used in the state that gives the information, under similar conditions, for similar purposes. (4) When a competent authority of a Contracting State considers that the information which has been received from the competent authority of another Member State may be useful to the competent authority of a third State, it may transmit the information the last competent authority referred to, with the consent of the competent authority which provided Art. 124 ^ 35-Limitations to the exchange of information ((1) This Chapter shall not impose any obligation on the Member State to which the information is required to do research or to provide information, whether in that State it would be contrary to its own legislation or administrative practice to carry out certain such research or collection of the requested information. ((2) The provision of information may be refused when it leads to the disclosure of a trade, industrial or professional secret or a commercial process or an information whose disclosure would be contrary to public policy. (. The competent authority of a Member State may refuse to provide the information when the Member State concerned is unable to provide similar information for practical or legal reasons. Art. 124 ^ 36-Notification ((. At the request of the competent authority of a Member State, the competent authority of the other Member State shall notify, in accordance with the laws governing the notification of similar instruments in the requested Member State, the addressee all instruments and decisions which are issued by the administrative authorities of the requesting Member State and which concern the application in its territory of the legislation on taxes covered by this Chapter. ((. Applications for notification shall indicate the subject of the instrument or decision to be notified and shall specify the name and address of the consignee, together with any other information which may facilitate the identification of the consignee. (. The requested authority shall immediately inform the requesting authority of its response to the request for notification and shall, in particular, communicate the date of notification of the decision or instrument to the addressee. Art. 124 ^ 37-Simultaneous checks (. When the tax situation of one or more persons subject to taxation is in the common or complementary interest of two or more Member States, these States may agree to carry out simultaneous checks on their territories so that they may change the information thus obtained whenever such an exchange of information is more effective than carrying out checks only by one of the Member States. (. The competent authority of each Member State shall arbitrarily identify the persons subject to taxation, whom it intends to propose for a simultaneous verification. This competent authority will communicate to the competent authorities responsible in the other Member States concerned the cases which, from its point of view, would be the subject of simultaneous verification. This competent authority will communicate its reasons for the choice of cases, as much as possible, by communicating the information leading to the decision for a simultaneous verification. The competent authority shall specify the time period during which the control operations will be carried out. (. The competent authority of each Member State concerned shall decide whether it wishes to take part in simultaneous verification operations. Upon receipt of a proposal for a simultaneous verification, the competent authority will confirm the agreement or communicate its refusal, reasoned, to the other authority. (. Each competent authority of the Member States concerned shall appoint a representative, who shall be responsible for the supervision and coordination of the control activity. Art. 124 ^ 38-Consultations ((. For the purposes of implementing this Chapter, consultations shall be held, if necessary, within a committee to be held between: a) the competent authorities of the Member States concerned, at the request of each of them, on bilateral matters; b) the competent authorities of all Member States and the Commission, at the request of one of those authorities or the Commission, to the extent that the issue is not only in the bilateral interest (. The competent authorities of the Member States may communicate directly with each other. The competent authorities of the Member States may, through mutual assistance, allow the authorities designated by them to communicate directly with each other in special cases or in other categories of cases. (. When the competent authorities conclude agreements covering bilateral matters covered by this Article, other than those relating to individual cases, they shall inform the Commission as soon as possible of that fact. In turn, the Commission will notify the competent authorities of the Member States. Art. 124 ^ 39-Exchange of experience Member States will constantly monitor, together with the Commission, the cooperation procedure provided for in this Chapter and exchange experience, in particular in the field of transfer pricing within business groups, for the purposes of to improve such cooperation and, where appropriate, to draft regulations in the areas concerned. Art. 124 ^ 40-Applicability of enlarged provisions on assistance The previous provisions will not prevent the fulfilment of any more extensive obligations relating to the exchange of information that may arise from other legal acts. Art. 124 ^ 41-Date of application Provisions of this Chapter, which transpose provisions Directive no. 77 77 /799/EEC on mutual assistance between the competent authorities of the Member States in the field of direct taxation and the imposition of insurance premiums, with subsequent amendments, shall apply from the date of accession of Romania to the European Union. ' 82. In Title VI "Value Added Tax", the title of Chapter I shall read as follows: "" definitions " 83. Article 125 shall read as follows: "" Art. 125. -Definition of value added tax The value added tax is an indirect tax due to the state budget and which is collected according to the provisions of this title. " 84. After Article 125, two new articles are inserted, Articles 125 ^ 1 and 125 ^ 2, with the following contents: "" Art. 125 125 ^ 1. -The significance of terms and expressions (. For the purposes of this Title, the following terms and expressions shall have the following meanings: 1. acquisition represents the goods and services obtained or to be obtained by a taxable person, by the following operations: deliveries of goods and/or services, carried out or to be carried out by another person to this taxable person, intra-Community acquisitions and imports of goods; 2. intra-Community acquisition has the meaning of art. 130 130 ^ 1; 3 3. fixed tangible assets represent any asset held for use in the production or delivery of goods or services, to be rented to third parties or for administrative purposes, if this asset has the normal duration of use of more than one year and greater than the limit laid down by Government Decision or by this Title; 4. economic activity has the meaning provided in art. 127 127 para. ((2). When a person carries out several economic activities, economic activity means all the economic activities carried out by it; 5. the tax base represents the value of a supply of taxable goods or services, a taxable import or a taxable intra-Community purchase, established according to the head. VII; 6. goods represent movable and immovable tangible goods, by their nature or by destination. Electricity, heat, natural gas, refrigerant and others of this nature shall be regarded as movable property; 7. excise goods are the following goods subject to excise duty, according to the legislation in force: a) mineral oils; b) alcohol and alcoholic beverages; c) manufactured tobacco. 8. the VAT registration code is the code provided for in art. 154 154 para. (1), assigned by the competent authorities of Romania to persons who have the obligation to register according to art. 153 or 153 ^ 1, or a similar registration code, assigned by the competent authorities of another Member State; 9. the date of accession is the date on which Romania joins the European Union; 10. the fee is the statement that is drawn up and submitted according to art. 156 156 ^ 2; 11. The 6th Directive is Directive 77 /388/EC of the Council of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover tax-the common system of value added tax: uniform basis for establishment, published in the Official Journal of the Communities European (JOCE) no. L 145 of 13 June 1977, with subsequent amendments and completions; 12. the invoice is the document provided in art. 155 155; 13. importer represents the person in whose name the goods are declared, when the import tax becomes chargeable, according to art. 136 136; 14. small enterprise means a taxable person who applies the special exemption scheme provided for in art. 152 or, as the case may be, an equivalent exemption regime, in accordance with the legal provisions of the Member State in which the person is established, according to art. 24 24 and 24 (a) of the 6th Directive; 15. intra-Community delivery has the meaning provided in art. 128 128 para. ((9); 16. delivery to itself has the meaning provided in art. 128 128 para. ((4); 17. the tax period is the period provided in art. 156 156 ^ 1; 18. the taxable person has the meaning of art. 127 127 para. ((1) and represent the natural person, the group of persons, the public institution, the legal person, as well as any entity capable of carrying out an economic activity; 19. the non-taxable legal person represents the person, other than the natural person, who is not a taxable person, within the meaning of art. 127 127 para. ((1); 20. the non-taxable person represents the person who does not meet the conditions of 127 127 para. (1) to be considered taxable person; 21. the person represents a taxable person or a non-taxable legal person or a non-taxable person; 22. ceiling for intra-Community acquisitions is the ceiling established according to Article 126 para. ((4) lit. b); 23. ceiling for distance sales is the ceiling established according to art. 132 132 para. ((2) lit. a); 24. the provision to itself has the meaning provided in art. 129 129 para. ((4); 25. Suspensive customs procedure shall mean, from the point of view of the value added tax, the customs procedures and destinations provided for in art. 144 144 para. ((1) lit. a) section 1-7 1-7; 26. electronically supplied services are: the provision and design of computer sites, remote maintenance of programs and equipment, the provision of software-software-and their updating, the provision of images, of texts and information and the making available of databases, the provision of music, movies and games, including gambling, the transmission and dissemination of political, cultural, artistic, sports, scientific, entertainment and provision of distance learning services. When the service provider and its customer communicate by electronic courier, it does not mean in itself that the service provided is an electronic service; 27. the tax shall mean value added tax, applicable in accordance with this Title; 28. the collected tax represents the tax related to the supplies of goods and/or taxable services, carried out by the taxable person, as well as the tax related to the operations for which the beneficiary is obliged to pay the tax, according to art. 150-151 150-151 ^ 1; 29. the deductible tax represents the total amount of the tax due or paid by a taxable person for the purchases made; 30. deducted tax is the tax related to purchases, which can be deducted according to art. 145 145 para. ((2)-(4); 31. the deducted tax is the deductible tax, which has actually been deducted; 32. distance selling is a supply of goods which are dispatched or transported from one Member State to another Member State by the supplier or another on its behalf. (. For the purposes of this Title: a) a taxable person has a fixed establishment in Romania if he has in Romania sufficient technical and human resources to regularly make deliveries of taxable goods and/or services; b) a taxable person is established in Romania if the following conditions are cumulatively met: 1. the taxable person has in Romania a head office, a branch, a factory, a workshop, an agency, an office, a sales or purchase office, a warehouse or any other fixed structure, except for construction sites; 2. the structure is led by a person empowered to hire the taxable person in relations with customers and suppliers; 3. the person who employs the taxable person in relations with customers and suppliers to be empowered to make purchases, imports, deliveries of goods and supplies for the taxable person; 4. the object of activity of the respective structure shall be the supply of goods or services, according to this title. (3) For the purposes of this title, new means of transport are those defined according to letter. a) and which meet the conditions of lett. b), respectively: a) means of transport shall mean a ship exceeding 7,5 m in length, an aircraft whose take-off weight exceeds 1,550 kg or a motor vehicle whose capacity exceeds 48 cmc or whose power exceeds 7,2 kW, intended for the transport of passengers or goods, except: 1. seagoing vessels used for navigation in international waters and carrying passengers with payment or for carrying out commercial, industrial or fishing activities or for rescue or assistance at sea or for coastal fishing; and 2. aircraft used on airlines operating mainly on international routes; b) the conditions to be met are: 1. in the case of a land vehicle, it has not been delivered more than 6 months after the date of entry into service or has not been carried out in excess of 6,000 km; 2. in the case of a seagoing ship, it has not been delivered more than 3 months after the date of entry into service or has not been made trips whose total duration exceeds 100 hours; 3. in the case of an aircraft, it has not been delivered more than 3 months from the date of entry into service or no flights whose total duration exceeds 40 hours. Art. 125 ^ 2. -Territorial application (. For the purposes of this Title: a) the territory of a Member State shall mean the territory of a country as defined for each Member State in paragraph ((2)-(4); b) Community and Community territory means the territory of the Member States as defined for each Member State in paragraph 1. ((2)-(4); c) third-party territory and third country means any territory, other than those defined in par. ((2), (3) and (4) as a territory of a Member State. (. The territory of the country shall be the area in which the Treaty establishing the European Community applies, as defined for each Member State referred to in Article 2. 299 299 of the treaty. ((. The following territories of each of the Member States below, which are not part of the customs territory of the Community, shall be excluded from the territory of the country: a) Federal Republic of Germany: 1. Heligoland Island; 2. territory of Busingen; b) Kingdom of Spain: 1. Ceuta; 2. Melilla; c) Italian Republic: 1 1. Livigno; 2 2. Campione d' Italia; 3. the Italian waters of Lake Lugano. (. The following territories of each of the Member States below, which are part of the customs territory of the Community, shall be excluded from the territory of the country: a) Kingdom of Spain: Canary Islands; b) French Republic: territories abroad; c) Hellenic Republic: Mount Athos. ((. The territories referred to below shall be considered to be included in the territories of the following Member States a) French Republic: Monaco; b) United Kingdom of Great Britain and Northern Ireland: Isle of Man; c) The Republic of Cyprus: the Akrotiri and Dhekelia areas under the sovereignty of the United Kingdom of Great Britain and Northern Ireland. ' 85. In Title VI "Value Added Tax", the title of Chapter II and Article 126 shall read as follows: " Taxable transactions Article 126. -Taxable transactions (1) From the point of view of the tax are taxable transactions in Romania those that cumulatively meet the following conditions: a) operations which, within the meaning of art 128-130, constitute or are assimilated with a supply of goods or a provision of services, in the sphere of tax, made with payment; b) the place of delivery of goods or the provision of services is considered to be in Romania, in accordance with the provisions of art. 132 132 and 133; c) the delivery of goods or the provision of services is carried out by a taxable person, as defined in art. 127 127 para. (1), acting as such; d) the delivery of goods or the provision of services to result from one of the economic activities provided in art. 127 127 para. ((2); (2) It is also the taxable operation and import of goods carried out in Romania by any person, if the place of import is in Romania, according to art. 132 132 ^ 2. (3) There are also taxable operations and the following operations carried out with payment, for which the place is considered to be in Romania, according to art. 132 132 ^ 1: a) an intra-Community acquisition of goods, other than new means of transport or excise goods, carried out by a taxable person acting as such or by a non-taxable legal person, who does not benefit from the derogation provided in par. (4), which follows an intra-Community supply made outside Romania by a taxable person acting as such and which is not considered a small enterprise in his Member State, and to which the provisions of art. 132 132 para. ((1) lit. b) in respect of supplies of goods which are the subject of installation or assembly or of art. 132 132 para. 2 2) with regard to distance sales; b) an intra-Community acquisition of new means of transport, carried out by any person; c) an intra-Community acquisition of excise goods, carried out by a taxable person, acting as such, or by a non-taxable legal person. (4) By way of derogation from the provisions of paragraph ((3) lit. a), the intra-Community acquisitions of goods that meet the following conditions are not considered taxable in Romania: a) are carried out by a taxable person who carries out only deliveries of goods or services for which the tax is not deductible or from a non-taxable legal person; b) the total value of these intra-Community acquisitions does not exceed during the current calendar year or did not exceed during the previous calendar year the ceiling of 10,000 euros, the equivalent of which in lei is established by norms. (5) The ceiling for intra-Community acquisitions provided in par. ((4) lit. b) consists of the total value, excluding value added tax, due or paid in the Member State from which the goods are dispatched or transported, of intra-Community purchases of goods other than new means of transport; or goods subject to excise duty. (6) Taxable persons and non-taxable legal persons, eligible for the derogation provided in par. (4), have the right to opt for the general regime provided in par. ((3) lit. a). The option shall apply for at least two calendar years. (7) The rules applicable in case of exceeding the ceiling for intra-Community acquisitions, provided in par. ((4) lit. b), or the exercise of the option is established by rules. (8) They are not considered taxable transactions in Romania: a) intra-Community acquisitions of goods whose delivery in Romania would be exempted according to art. 143 143 para. ((1) lit. h)-m); b) intra-Community acquisition of goods, carried out in the framework of a triangular operation by a taxable person, called a reseller buyer, which is registered for VAT purposes in another Member State, but is not established in Romania, if which the following conditions are cumulatively met: 1. the acquisition should be carried out in order to achieve a subsequent delivery of these goods on the territory of Romania, by the reseller buyer, the taxable person, who is not established in Romania; 2. the goods purchased by the reseller buyer are transported by the supplier or the reseller buyer or by another person, to the account of one of them, directly from a Member State, other than the one in which the reseller buyer is registered for VAT purposes, to the beneficiary of the subsequent delivery made in Romania; 3. the beneficiary of the subsequent delivery to be a taxable person or a non-taxable legal person, registered for VAT purposes in Romania, according to art. 153 153 or 153 ^ 1; 4. the beneficiary of the subsequent delivery shall be obliged to pay the tax for the delivery made by the taxable person not established in Romania; c) intra-Community acquisitions of second-hand goods, works of art, collectibles and antiques, within the meaning of art. 152 ^ 2, where the seller is a taxable person reseller, acting in that capacity, and the goods have been taxed in the Member State from which they are supplied, according to the special scheme for intermediaries taxable persons, for the purposes of art. 26 (a) of the 6th Directive, or the seller is a sales organizer by public auction, acting in this capacity, and the goods have been taxed in the supplier Member State, according to the special scheme, within the meaning of art. 26 26 (a) of Directive 6-a; d) the intra-Community acquisition of goods that follow a supply of goods under suspension customs or under an internal transit procedure, if these regimes or this procedure for those goods are concluded on the territory of Romania. (9) Taxable operations may be: a) taxable operations, for which the quotas provided for in art. 140 140; b) operations exempt from tax with the right of deduction, for which the tax is not due, but it is allowed to deduct the tax due or paid for purchases. In this title these operations are provided for in art. 143-144 143-144 ^ 1; c) operations exempt from tax without right of deduction, for which the tax is not due and it is not allowed to deduct the tax due or paid for purchases. In this title these operations are provided for in art. 141 141; d) intra-Community imports and acquisitions, exempt from tax, according to art. 142 142; e) operations referred to in lett. a)-c), which are exempt without right of deduction, being carried out by small enterprises applying the special exemption regime provided for in art. 152 152, for which the tax is not due and it is not allowed to deduct the tax due or paid for purchases. " 86. Article 127 shall read as follows: "" Art. 127. -taxable persons and economic activity (1) It is considered taxable person any person who carries out, in an independent manner and regardless of place, economic activities of the nature of those provided in par. ((2), whatever the purpose or outcome of this activity. ((. For the purposes of this Title, economic activities shall include the activities of the producers of traders or service providers, including extractive, agricultural activities and the activities of the free professions or assimilated to them. It also constitutes economic activity the exploitation of tangible or intangible assets for the purpose of obtaining income with a character of continuity. (3) Do not act in an independent manner to employees or any other person related to the employer through an individual employment contract or through any other legal instruments that create an employer/employee ratio regarding the conditions of work, remuneration or other obligations of the employer. (4) Public institutions are not taxable persons for activities that are carried out as public authorities, even if fees, fees, royalties, fees or other payments are charged for carrying out these activities, except those activities that would produce competitive distortions if public institutions were treated as non-taxable persons, as well as those referred to in par. ((5) and (6). (5) Public institutions are taxable persons for activities carried out as public authorities, but which are exempt from the tax, according to art. 141. (6) Public institutions are also taxable persons for the following activities: a) telecommunications; b) supply of water, gas, electricity, heat, refrigerant and others of the same nature; c) transport of goods and persons; d) services provided at ports and airports; e) delivery of new goods, products for sale; f) the activity of trade fairs and exhibitions; g) storage; h) the activities of commercial advertising bodies; i) activities of travel agencies; j) the activities of the shops for personnel, canteens, restaurants and other similar places; k) operations of public radio and television stations. (7) By way of derogation from the provisions of paragraph (1), any person who occasionally performs a delivery of new means of transport will be considered the taxable person for any such delivery. (8) Under the conditions and within the limits laid down in the rules, it is considered as a single tax group taxable persons established in Romania who, independently being legally, are in close relations with one another in terms of financial, economic and organizational. ((9) Any associate or partner of an association or organization without legal personality shall be considered as a separate taxable person for those economic activities that are not carried out on behalf of the respective association or organization. (10) The joint ventures made up exclusively of Romanian taxable persons do not give rise to a separate taxable person. Joint venture, consortium or other forms of association for commercial purposes, which have no legal personality and are constituted under the law, shall be treated as joint ventures. " 87. In Title VI "Value Added Tax", the title of Chapter IV shall read as follows: "" Operations covered by the scope of the tax ' 88. Article 128 shall read as follows: "" Art. 128. --Delivery of goods (1) It is considered the delivery of goods the transfer of the right to dispose of goods as an owner. (2) It is considered that a taxable person, acting in his own name, but on behalf of another person, as an intermediary, in a supply of goods, has purchased and delivered the respective goods itself, under the conditions established by the rules. (3) The following operations shall also be considered deliveries of goods within the meaning of paragraph 1. ((1): a) the actual surrender of the goods to another person, as a result of a contract stating that the payment is made in installments or of any other type of contract that provides that the property is assigned at the latest at the time of payment of the last amount due, with the exception of leases; b) transfer of ownership of property, following forced execution; c) the transition into the public domain of goods of the patrimony of taxable persons, under the conditions provided by the legislation on public property and its legal regime, in exchange for compensation. (4) The following operations shall be assimilated to the supplies of goods made with payment: a) the acquisition by a taxable person of the movable property acquired or produced by it for use for purposes not related to the economic activity carried out, whether the tax on those goods or their parties components has been totally or partially deducted; b) the acquisition by a taxable person of the movable property purchased or produced by it to be made available to other persons free of charge, if the charge related to the respective goods or their component parts has been deducted totally or partially; c) the takeover by a taxable person of movable tangible goods purchased or produced by him, other than the capital goods referred to in art. 149 149 para. ((1) lit. a), in order to be used for the purpose of operations that do not give full right of deduction, if the tax on those goods was deducted in whole or in part on the date of purchase; d) the goods found missing from management, except those referred to in par. ((8) lit. a)-c). ((5) Any distribution of goods from the assets of a taxable person to his associates or shareholders, including a distribution of goods related to the liquidation or dissolution without liquidation of the taxable person, except for the transfer provided for in para. ((7), constitute the supply of goods made with payment, if the tax on those goods or their component parts has been deducted in whole or in part. (6) In the case of two or more successive transfers of ownership of a good, each transfer is considered a separate delivery of the property, even if the good is transported directly to the final beneficiary. ((7) The transfer of all or part of the assets, made on the occasion of the transfer of assets and liabilities, as a result of such operations as division, merger, whether made with payment or not or as a contribution in kind to the capital of a companies, do not constitute supply of goods if the recipient of the assets is a taxable person. The recipient is considered to be the successor to the transferor in respect of the adjustment of the right of deduction provided by law. (8) It does not constitute supply of goods, in the sense of ((1): a) goods destroyed as a result of natural calamities or causes of force majeure, as laid down by the rules; b) goods of the nature of quality degraded stocks, which can no longer be capitalized, as well as fixed tangible assets, under the conditions established by the rules; c) perishabilities, within the limits provided by law; d) goods awarded free of charge from the state reserve as external or internal humanitarian aid; e) the granting of goods free of charge as samples in promotional campaigns, for the testing of products or for demonstrations at points of sale, other goods granted for the purpose of stimulating sales; f) the granting of goods of small value, free of charge, within the framework of sponsorship actions, of mecenat, of protocol/representation, as well as other destinations provided by law, under the conditions established by norms. (9) The intra-Community supply is a supply of goods within the meaning of paragraph 1. ((1), which are dispatched or transported from a Member State to another Member State by the supplier or by the person to whom the delivery is made or by another person to their account. (10) It is assimilated with the intra-Community delivery with payment of the transfer by a taxable person of goods belonging to his economic activity in Romania in another Member State, except for non-transfers provided in par. ((12). (11) The transfer referred to in par. (10) represents the dispatch or transport of any tangible movable property from Romania to another Member State, taxable person or other person to his account, to be used for the purpose of carrying out his economic activity. ((12) For the purposes of this title, nontransference represents the dispatch or transport of a good from Romania to another Member State, taxable person or other person to his account, to be used for the purpose of one of the following operations: a) the delivery of that good, made by the taxable person on the territory of the member state of destination of the goods dispatched or transported, under the conditions provided in art. 132 132 para. ((5) on distance selling; b) the delivery of that good, made by the taxable person on the territory of the member state of destination of the goods dispatched or transported, under the conditions provided in art. 132 132 para. ((1) lit. b) on deliveries with installation or assembly, carried out by the supplier or on its behalf; c) the delivery of that good, made by the taxable person on board ships, aircraft or trains, during the transport of persons carried out in the territory of the Community, under the conditions laid down in Article 132 132 para. ((1) lit. d); d) the delivery of that good, made by the taxable person, under the conditions provided in art. 143 143 para. ((2) on exempt intra-Community supplies, in art. 143 143 para. ((1) lit. a) and b) on exemptions for export deliveries and to art. 143 143 para. ((1) lit. h), i), j), k) and m) with regard to exemptions for deliveries intended for ships, aircraft, diplomatic missions and consular offices, as well as to international organizations and NATO forces; e) the delivery of gas through the natural gas or electricity distribution network, under the conditions provided in art. 132 132 para. ((1) lit. e) and f) on the place of delivery of these goods f) the provision of services for the benefit of the taxable person, involving works on tangible goods carried out in the Member State in which the goods are dispatched or transported, provided that the goods, after processing, are redispatched the taxable person in Romania from whom they had been originally dispatched or transported; g) the temporary use of that property in the territory of the Member State of destination of the goods dispatched or transported, for the purpose of providing services in the Member State of destination, by the taxable person established in Romania; h) the temporary use of that good for a period not exceeding 24 months in the territory of another Member State, provided that the importation of the same good from a third State for temporary use would benefit from the scheme temporary admission customs with full exemption from import duties. (13) If no longer is fulfilled one of the conditions provided in par. ((12), the dispatch or transport of that good is considered as a transfer from Romania to another Member State. In this case, the transfer shall be deemed to be carried out when the condition is no longer fulfilled. (14) By order of the Minister of Public Finance, simplification measures may be introduced with regard to the application of para. ((10)-(13). ' 89. Article 129 shall read as follows: "" Art. 129. -Provision of services (1) Any operation that does not constitute a supply of goods, as defined in art. 128. (2) A taxable person, acting on his own behalf, but on behalf of another person, as an intermediary in the provision of services, shall be deemed to have received and provided these services themselves, under the conditions laid down by the rules. (. Service Provisions shall include operations such as: a) the rental of goods or the transmission of the use of the goods under a leasing contract; b) the transfer and/or transmission of the use of copyrights, patents, licenses, trademarks and other similar rights; c) the commitment not to carry out an economic activity, not to compete with another person or to tolerate an action or situation; d) services performed on the basis of an order issued by/or on behalf of a public authority or according to the law; e) intermediation services carried out by persons acting on behalf of and on behalf of another person, when they intervene in a supply of goods or a provision of services. (4) They are assimilated to the provision of services made with the following payment: a) temporary use of goods belonging to the assets of a taxable person, for purposes not related to his or her economic activity or to be made available, for use free of charge, to other persons, if the fee for the goods in question have been deducted totally or partially; b) services that are part of the economic activity of the taxable person, provided free of charge for the personal use of his employees or for the use of other persons. (5) It does not constitute the provision of services made with payment: a) the use of goods resulting from the economic activity of the taxable person, as part of a service provision made free of charge, within the framework of sponsorship, mecenat or protocol actions, as well as for other destinations provided by law, under the conditions established by rules; b) services that are part of the economic activity of the taxable person, provided free of charge for advertising purposes or for the purpose of stimulating sales; c) services rendered free of charge within the warranty period by the person who initially made the delivery of goods or the provision of services. (6) Where several taxable persons, acting on their own behalf, intervene by successive transactions in the framework of a service provision, each person shall be deemed to have received and provided the service in their own name. Each transaction shall be deemed to be a separate provision and shall be taxed distinctly, even if that service is provided directly to the final beneficiary. (7) The provisions of art. 128 128 para. ((5) and (7) shall also apply accordingly to the provision of services. '; 90. Article 130 shall read as follows: "" Art. 130. -Exchange of goods or services In the case of an operation involving a supply of goods and/or a provision of services in exchange for a supply of goods and/or services, each taxable person shall be deemed to have made a supply of goods and/or a provision of paid services. " 91. After Article 130 a new article is inserted, Article 130 ^ 1, with the following contents: "" Art. 130 130 ^ 1. -intra-Community acquisitions of goods (1) It is considered intra-Community acquisition of goods obtaining the right to dispose, as an owner, of movable tangible goods shipped or transported to the destination indicated by the buyer, by the supplier, by the buyer or by another person, on behalf of the supplier or the buyer, to a Member State other than that of departure of the consignment or the dispatch of the goods. (2) They are assimilated to an intra-Community purchase with the following payment: a) the use in Romania, by a taxable person, for the purpose of carrying out the own economic activity, of goods transported or dispatched by it or by another person, on its behalf, from the Member State in whose territory these goods were produced, extracted, acquired, acquired or imported by it, for the purpose of carrying out their own economic activity, if the transport or dispatch of these goods, if it had been carried out from Romania to another state member, would have been treated as transfer of goods to another Member State, in accordance with Art. 128 128 para. ((10) and (11); b) takeover by the forces of the Romanian army, for their use or for civilian personnel within the armed forces, of goods they have acquired in another Member State, which is part of the North Atlantic Treaty, signed in Washington at 4 April 1949, and whose acquisition did not apply the general tax rules of that other Member State, if the import of those goods could not benefit from the exemption provided for in art. 142 142 para. ((1) lit. g). (3) It is also considered that the intra-Community acquisition of goods whose delivery, if it had been carried out in Romania, would have been treated as a delivery of goods made with payment. (4) It is assimilated to an intra-Community acquisition and the acquisition by a non-taxable legal person of goods imported by that person into the Community and transported or dispatched to a Member State other than that in which it was effected. import. The non-taxable legal person will benefit from the reimbursement of the tax paid in Romania for the import of goods, if it proves that his intra-Community acquisition was subject to tax in the Member State of destination of goods shipped or transported. (5) By order of the Minister of Public Finance, simplification measures may be regulated with regard to the application of para. ((2) lit. a). " 92. Article 131 shall read as follows: "" Art. 131. -Import of goods Import of goods is: a) the entry into the Community of goods that do not meet the conditions laid down in 9 9 and 10 of the Treaty establishing the European Community or which, when the goods are subject to the Treaty establishing the European Coal and Steel Community, are not put into free circulation; b) the entry into the Community of goods from a third territory other than the goods referred to in point a). " 93. In Title VI "Value Added Tax", the title of Chapter V shall read as follows: "" Place of operations covered by the scope of the tax ' 94. Article 132 shall read as follows: "" Art. 132. -Place of supply of goods (. The place of supply of goods shall be considered as: a) the place where the goods are found when the dispatch or transport begins, in the case of goods that are dispatched or transported by the supplier, the buyer or a third party. If the place of delivery, established in accordance with this provision, is situated outside the territory of the Community, the place of delivery by the importer and the place of any subsequent delivery shall be deemed in the Member State of importation of the goods shall be deemed to be transported or dispatched from the Member State of importation; b) the place where the installation or installation is carried out, by the supplier or by another person on behalf of the supplier, in the case of goods subject to installation or assembly; c) the place where the goods are found when made available to the buyer, in the case of goods not dispatched or transported; d) the place of departure of the carriage of passengers, where supplies of goods are carried out on board a ship, plane or train, for the part of the carriage of passengers carried out within the Community, if: 1. the part of the passenger transport carried out within the Community shall mean the part of the transport, carried out without any stop outside the Community, between the place of departure and the arrival place of the passenger transport 2. the place of departure of passenger transport is the first point of embarkation of passengers within the Community, possibly after a stop outside the Community; 3. the place of arrival of the passenger transport shall be the last landing point provided for in the Community for passengers who have boarded the Community, possibly before a stop outside the Community; e) in the case of gas supply through the natural gas distribution system or electricity supply, to a taxable person trader, the place of delivery shall be considered the place where the taxable person is established or has a fixed establishment for which the goods are delivered or, in the absence of such premises, the place where he has his permanent residence or habitual residence. The taxable person is the taxable person whose main activity in terms of purchases of gas and electricity is the resale of such products and whose own consumption of such products is negligible; f) in the case of gas delivery through the natural gas or electricity distribution system, in the event that such delivery is not found in lett. e), the place of delivery is the place where the buyer actually uses and consumes natural gas or electricity. If the goods are not consumed by the buyer but are delivered to another person, the unused part of the gas or electricity shall be deemed to be used and consumed at the place where the new buyer is established or has an establishment fixed for which the goods are delivered. In the absence of such an establishment, it shall be deemed to have used and consumed the goods in the place where it has its domicile or habitual residence. (2) By way of derogation from the provisions of paragraph ((1) lit. a), in the case of a distance sale that is carried out from a Member State to Romania, the place of delivery is considered in Romania if the delivery is made to a taxable person or non-taxable legal person, who benefits by the derogation from art. 126 126 para. ((4), or to any other non-taxable person and if the following conditions are met: a) the total value of distance sales whose transport or shipment in Romania is carried out by a supplier, in the calendar year in which a certain distance sale takes place, including the value of that distance sales, or in the year previous calendar, exceeds the ceiling for distance sales of 35,000 euros, the equivalent of which in lei is established by norms; or b) the supplier has opted in the Member State from which the goods are transported for the consideration of its distance sales, which involve the transport of goods from that Member State to Romania, as taking place in Romania. (3) The place of delivery is always in Romania, in the case of distance sales of excise goods, made from a Member State to non-taxable persons in Romania, other than non-taxable legal entities, without applying the ceiling provided in par. ((2) lit. a). (4) The derogation provided in par. ((2) does not apply to distance sales made from another Member State in Romania: a) new means of transport; b) of goods installed or assembled by the supplier or on its behalf; c) of goods charged in the Member State of departure, according to the special regime provided for in art. 26 (a) of the 6th Directive on second-hand goods, works of art, collectibles and antiques, as defined in art. 152 ^ 2 para. ((1); d) gas distributed through the natural gas and electricity distribution system; e) of excise goods, delivered to taxable persons and non-taxable legal persons. (5) By way of derogation from the provisions of paragraph ((1) lit. a), the place of delivery for distance sales made from Romania to another Member State shall be considered in this other Member State, if the delivery is made to a person who does not communicate to the supplier a registration code in VAT purposes, assigned by the Member State in which the consignment or dispatch ends, if the following conditions are met: a) the total value of distance sales, carried out by the supplier and involving the transport or dispatch of goods from Romania to a certain Member State, in the calendar year in which a certain distance sale takes place, including the value that distance sales, or in the previous calendar year, exceeds the distance sales ceiling, established under the value added tax legislation of that Member State, such sales having the place of delivery in that State; or b) the supplier has opted in Romania to consider all its distance sales, which involve the transport of goods from Romania to a certain Member State, as taking place in that Member State. The option shall be exercised under the conditions laid down by rules and shall apply to all distance sales made to that Member State in the calendar year in which the option is exercised and in the following two calendar years. (6) In the case of distance sales of excise goods made from Romania to non-taxable persons from another Member State other than non-taxable legal persons, the place of delivery is always in the other Member State. (7) The derogation provided in par. ((5) does not apply to distance sales made from Romania to another Member State: a) new means of transport; b) of goods installed or assembled by the supplier or other person on its behalf; c) of goods taxed in Romania, according to the special regime for second-hand goods, works of art, collectibles and antiques, provided in art. 152 152 ^ 2; d) gas distributed through the natural gas and electricity distribution system; e) of excise goods, delivered to non-taxable legal persons and taxable persons. (8) In application of para. ((2)-(7), where a distance sale involves the dispatch or transport of goods sold from a third territory and the import by the supplier into a Member State other than the Member State in which it is dispatched or transported for the purposes of their delivery to the customer shall be deemed to have been consigned or transported from the Member State in which the import is made. ' 95. After Article 132, two new articles are introduced, Articles 132 ^ 1 and 132 ^ 2, with the following contents: "" Art. 132 132 ^ 1. -Place of intra-Community acquisition of goods (. The place of the intra-Community acquisition of goods shall be deemed to be the place where the goods are found when the goods are dispatched or transported. (2) In the case of intra-Community acquisition of goods, provided in art. 126 126 para. ((3) lit. a), if the buyer communicates to the supplier a valid VAT registration code, issued by the authorities of a Member State, other than the one in which the intra-Community acquisition takes place, according to par. ((1), the place of that intra-Community acquisition shall be deemed in the Member State which issued the VAT registration code. (3) If an intra-Community acquisition has been subject to payment of the tax in another Member State, according to par. (1), and in Romania, according to par. (2), the tax base shall be reduced accordingly in Romania. (4) The provisions of par. (2) does not apply if the buyer proves that the intra-Community acquisition has been subject to the payment of the value added tax in the Member State where the intra-Community acquisition takes place, according to par. ((1). (5) The intra-Community acquisition of goods, carried out according to par. (1), within the framework of a triangular operation in a Member State other than Romania, by the reseller buyer registered for VAT purposes in Romania, in accordance with art. 153, shall be deemed to have been subject to the payment of value added tax in that other Member State if the following conditions are met: a) the reseller buyer registered for VAT purposes in Romania, in accordance with art. 153 153, provides proof that it has carried out the intra-Community acquisition in order to carry out a subsequent delivery in that other Member State, a delivery for which the beneficiary, which is registered for VAT purposes in the Member State where it is established, has been designated as a person liable to pay the related tax b) the obligations regarding the declaration of these operations, established by norms, have been fulfilled by the reseller buyer registered for VAT purposes in Romania, in accordance with art. 153. Art. 132 ^ 2. -Place of import of goods (. The place of importation of goods shall be deemed on the territory of the Member State where the goods are located when they enter the Community territory. (2) When the goods referred to in art. 131 lit. a) are placed, upon entering the Community, in one of the regimes referred to in art. 144 144 para. ((1) lit. a) section 1-7 1-7, the place of importation for such goods shall be deemed to be in the territory of the Member State in which the goods cease to be placed in such a regime. (3) When the goods referred to in art. 131 lit. b) upon entering the Community, they shall be in one of the situations which would permit them, if they were imported into the Community, within the meaning of 131 lit. a), to benefit from one of the regimes provided in art. 144 144 para. ((1) lit. a) section 1 1-7 or are under an internal transit procedure, the place of importation shall be considered to be the Member State in whose territory such schemes or proceedings are concluded. ' 96. Article 133 shall read as follows: "" Art. 133. -Place of provision of services (. The place of provision of services shall be deemed to be the place where the provider is established or has a fixed establishment from which the services are performed. (2) By way of derogation from the provisions of paragraph (1), for the following services, the place of supply shall be deemed to be: a) the place where the immovable property is located, for the services performed in connection with the immovable property; b) the place where the transport is carried out, depending on the distances covered, in the case of transport services, other than those of intra-Community transport of goods; c) the place of departure of an intra-Community transport of goods. By way of exception, where the transport service is provided to a customer who, for that provision, provides a valid VAT registration code assigned by the competent authorities of a Member State other than that of departure of transport, it is considered that transport takes place in the Member State which has assigned the VAT registration code. Intra-Community transport of goods shall mean any transport of goods whose: 1. place of departure and place of arrival are located in two different Member States; or 2. the place of departure and the place of arrival are situated in the same Member State, but the transport is carried out in direct connection with an intra-Community transport of goods; d) the place where the services are performed, in the case of a provision of services consisting of activities of transport accessories, such as loading, unloading, handling and services similar to them. By way of exception, where such services involve activities ancillary to intra-Community transport of goods and are provided for a customer who provides for that performance a VAT registration code, valid assigned by the competent authorities of a Member State other than that in which the services are actually performed, the provision shall be deemed to take place in the Member State which has assigned the VAT registration code; e) in the Member State of departure of the consignment, for intermediation services rendered in connection with intra-Community transport of goods by intermediaries acting on behalf of and on behalf of other persons. By way of exception, where the customer provides for these services a valid VAT registration code assigned by the competent authorities of a Member State other than that of departure of the consignment, it shall be considered that the provision takes place in the Member State which has assigned the VAT registration code; f) the place where the ancillary services are performed, for the intermediation services provided in connection with the services of the accessories of intra-Community transport of goods by intermediaries acting on behalf of and on behalf of other persons. By way of exception, where the customer provides for these services a VAT registration code, valid assigned by the competent authorities of a Member State other than that in which the services were provided, it shall be considered that the provision takes place in the Member State which has assigned the VAT registration code; g) the place where the customer to whom the services are provided is established or has a fixed establishment, provided that the customer is established or has a fixed establishment outside the Community or is a taxable person acting as such, established or having a fixed establishment in the Community, but not in the same State as the provider, in the case of the following services: 1. rental of movable property, except for means of transport; 2. leasing operations having as object the use of movable tangible goods, with the exception of means of transport; 3. the transfer and/or transmission of the use of copyright, patents, licenses, trademarks and other similar rights; 4. advertising and marketing services; 5. services of consultants, engineers, lawyers and lawyers, accountants and accountants, study offices and other similar services; 6. data processing and provision of information; 7. banking, financial and insurance operations, including reinsurance, except for the rental of safes; 8. making available of staff; 9. granting access to natural gas and electricity distribution systems, including transmission and transmission services through these networks, as well as other services related directly to them; 10. Telecommunications. Services shall be considered as telecommunications services for the transmission, issuing and reception of signals, documents, images and sounds or information of any kind, by cable, radio, optical or other electromagnetic means, including the disposal of the right to use the means for such transmissions, issuers or receptions. Telecommunications services also encompass the provision of access to the global information network. Where telecommunications services are provided by a person established outside the Community or who has a fixed establishment outside the Community from which the services are provided, to a non-taxable person who is established, permanent residence or habitual residence in the Community, it is considered that the provision takes place in Romania, if the services have actually been used in Romania; 11. broadcasting services and television. Where the broadcasting and television services are provided by a person established outside the Community or who has a fixed establishment outside the Community from which the services are provided, to a non-taxable person who is established, has a permanent residence or habitual residence in the Community, it is considered that the place of supply is in Romania, if the services have actually been used in Romania; 12. electronically supplied services. Where the electronically supplied services are provided by a person established outside the Community or who has a fixed establishment outside the Community from which the services are provided, to a non-taxable person who is established, has a permanent residence or habitual residence in Romania, it is considered that the place of supply is in Romania 13. the obligation to refrain from carrying out or exercising, in whole or in part, an economic activity or a right provided for in this letter; 14. the provision of intermediation services, carried out by persons acting on behalf and account of other persons, when these services are provided in connection with the services provided for in this letter; h) the place where the services are provided, in the case of the 1. cultural, artistic, sports, scientific, educational, entertainment or similar services, including accessory services and those of the organizers of such activities; 2. surveys on tangible movable property, as well as the work carried out on them. By way of exception, these services are considered to take place: --in the Member State which has assigned the VAT registration code, where such services are provided to a customer who communicates to the provider a VAT registration code, valid by the competent authorities from a Member State other than that in which the services are actually performed, and relate to goods transported outside the Member State in which the services are provided; -in Romania, if a taxable person established in Romania temporarily exports goods outside the Community, for the purpose of expertise or for other works carried out on them, and subsequently reimports them, and those services are traded other persons, according to art. 129 129 para. ((6); i) the place of the basic operation for intermediation services related to this operation, provided by intermediaries acting on behalf of and on behalf of other persons, where such services are provided in connection with operations other than those referred to in letter e), f) and g). The basic operation means the delivery of goods, the provision of services, the intra-Community acquisition or the import of goods carried out by the person on behalf of and on whose account the intermediary acts. By way of exception, where, for services rendered, the customer has provided a VAT registration code, assigned by the competent authorities of a Member State other than that in which the operations are carried out, it shall be considered that the provision takes place in the Member State which has assigned the VAT registration code. (3) By way of derogation from the provisions of paragraph ((1), the rental or leasing of means of transport shall be deemed to have the place of supply: a) in Romania, when these services are provided by a taxable person, established or who has a fixed establishment outside the Community, from which the services are provided, if the services are actually used in Romania by the beneficiary; b) outside the Community, when these services are provided by a taxable person, established or established in Romania, from which the services are provided, if the services are actually used outside the Community by the beneficiary. " 97. Article 134 shall read as follows: "" Art. 134. -The operative event and the chargeability-definitions (1) The operative event is the fact that the legal conditions necessary for the chargeability of the tax are realized (2) The exigibility of the tax represents the date on which the tax authority becomes entitled, under the law, to request payment by the persons obliged to pay the tax, even if the payment of this tax can be postponed. (3) The exigibility of the payment of the tax represents the date on which a person has the obligation to pay the tax to the state budget, according to the 157 157 para. ((1). This date also determines the time from which increases of delay are due for non-payment of the tax. " 98. After Article 134, three new articles are introduced, articles 134 ^ 1-134 ^ 3, with the following contents: "" Art. 134 134 ^ 1. -The operative event for supplies of goods and services (1) The operative event occurs on the date of delivery of the goods or at the time of the service, with the exceptions provided for in this ((2) For supplies of goods under a consignment contract or in the case of similar operations, such as stocks available to the customer, supplies of goods for testing or verification of conformity as defined by rules, the goods shall be deemed to be delivered on the date on which the consignor or, where applicable, the beneficiary becomes owner of the goods (3) For deliveries of immovable property, the operative event occurs on the date on which the legal formalities for the transfer of the title from the seller to the buyer are fulfilled. (4) For the provision of services settled on the basis of works situations, such as construction-assembly services, consulting, research, expertise and other similar services, the operative event arises at the date of issuance of works situations or, where applicable, on the date on which such situations are accepted by the beneficiary. (5) By way of derogation from paragraph (1), the operative event occurs: a) in the case of supplies of goods and/or services, other than the operations referred to in lett. b), which is carried out continuously, giving place to successive settlements or payments, such as: deliveries of natural gas, water, telephone services, electricity supplies and the like, on the last day of the period specified in the contract for payment of goods delivered or services provided, but the period may not exceed one year; b) in the case of rental, leasing, concession and lease operations of goods, on the date specified in the contract for the payment. Art. 134 ^ 2. -Exigibility for supplies of goods and services ((1) Exigibility of the duty shall be the date on which the operative event takes place. (2) By way of derogation from the provisions of paragraph (1), the chargeability of the tax is a) on the date of issue of an invoice, before the date on which the operative event occurs; b) on the date on which the advance is collected, for advance payments made before the date on which the operative event occurs. Exception to these provisions are the advances collected for the payment of imports and the value added tax related to the import, as well as any advances collected for exempt or non-taxable operations. Advances are the partial or full payment of the value of the goods and services, carried out before the date of delivery or their performance; c) on the date of drawing of the cash, for supplies of goods or services performed by automatic machines for sale, games or similar machines. Art. 134 ^ 3. -Exigibility for intra-Community supplies of goods, exempt from tax By derogation from the provisions of art. 134 ^ 2, in the case of an intra-Community supply of goods, exempted from the tax according to art. 143 143 para. ((2), the chargeability of the tax shall take place on the date on which the invoice is issued for the entire value of the supply in question, but no later than the fifteenth day of the month following that in which the operative event occurred. " 99. Article 135 shall read as follows: "" Art. 135. -The operative event and the chargeability for intra-Community acquisitions of goods (. In the case of an intra-Community acquisition of goods, the operative event shall take place on the date on which the operative event for deliveries of similar goods would occur in the Member State in which the purchase is made. (2) In the case of an intra-Community acquisition of goods, the chargeability of the tax shall take place on the date on which the invoice is issued to the person making the purchase, for the entire consideration of the supply of goods, but no later than the fifteenth day of the month following that in which the operative event occurred. " 100. Article 136 will read as follows: "" Art. 136. -The operative event and the chargeability of importing goods (. Where, on importation, the goods are subject to customs duties, taxes on agricultural or other similar Community taxes, established as a result of a common policy, the operative event and the chargeability of the value-added tax shall come at the time of the which intervene the operative event and the chargeability of those Community levies. ((. Where, on importation, the goods are not subject to the Community taxes referred to in paragraph 1. (1), the operative event and the chargeability of the value added tax intervene on the date on which the operative event would intervene and the chargeability of those Community duties if the imported goods had been subject to such duties. ((. Where, upon importation, the goods are placed in a special customs procedure provided for in art. 144 144 para. ((1) lit. a) and d), the operative event and the chargeability of the tax intervene on the date on which they cease to be placed in such a regime. " 101. Article 137 will read as follows: "" Art. 137. -The tax base for supplies of goods and services carried out within the country (1) The tax base of value added tax is made up of: a) for deliveries of goods and services, other than those referred to in lett. b) and c), of all that constitutes a counterparty obtained or to be obtained by the supplier or supplier from the buyer, beneficiary or third party, including subsidies directly related to the price of these operations; b) for the operations provided in art. 128 128 para. ((3) lit. c), the related compensation: c) for the operations provided in art. 128 128 para. ((4) and (5), for the transfer provided for in art. 128 128 para. ((10) and for intra-Community acquisitions considered as having been paid and provided for in art. 130 ^ 1 para. ((2) and (3), the purchase price of the respective goods or similar goods or, in the absence of such purchase prices, the cost price, set at the date of delivery. Where the goods represent fixed tangible assets, the tax base shall be determined in accordance with the procedure laid down by the rules; d) for the operations provided in art. 129 129 para. (4), the amount of expenses incurred by the taxable person for the performance of the service; e) in the case of exchange provided for in 130 and in general, when payment is made partially or entirely in kind or when the amount of payment for a supply of goods or a provision of services has not been set by the parties or cannot be easily established, the tax base shall be considers the normal value for that delivery/provision. It is considered as normal value of a good/service all that a buyer, who is in the marketing stage where the operation is carried out, must pay an independent supplier/provider inside the country, at the moment that the operation is carried out, under conditions of competition, to obtain the same good/service. (. The tax base shall include the following: a) taxes and fees, unless otherwise provided by law, with the exception of value added tax; b) accessory expenses, such as: commissions, packaging, transport and insurance expenses, requested by the supplier/supplier to the buyer or beneficiary. The expenses invoiced by the supplier of goods or the supplier's service provider, which are the subject of a separate contract and which are related to the supplies of goods or services in question, shall be deemed to be incidental expenses. (. The tax base shall not include the following: a) rebates, recounts, risks, accounts and other price reductions, granted by suppliers directly to customers at the date of chargeability of the tax; b) the amounts representing damages, established by final and irrevocable court decision, penalties and any other amounts requested for the total or partial non-fulfillment of contractual obligations, if charged above the prices and/or negotiated tariffs. Any amounts which, in fact, represent the value of the delivered goods or services rendered, shall not be excluded from the tax base; c) interest, charged after the date of delivery or performance, for late payments; d) the value of packaging that circulates between suppliers of goods and customers, by exchange, without invoicing; e) the amounts paid by the supplier or provider, in the name and on behalf of the customer, and which then settle to him, as well as the amounts collected in the name and on behalf of another person. " 102. Article 138 will read as follows: "" Art. 138. -Adjustment of the tax base The tax base shall be reduced in the following situations: a) if an invoice has been issued and, subsequently, the operation is cancelled totally or partially, before the delivery of the goods or the provision of services; b) in the case of total or partial refusals regarding the quantity, quality or prices of the delivered goods or services provided, under the conditions of the total or partial cancellation of the contract for the delivery or supply in question, declared by a final and irrevocable court decision, or following an arbitration, or if there is a written agreement between the parties; c) if the rebates, the draws, the risks and the other price reductions provided for in art. 137 137 para. ((3) lit. a) are granted after delivery of goods or services; d) if the value of the delivered goods or services rendered cannot be charged due to the bankruptcy of the beneficiary. The adjustment is allowed as of the date of delivery of the closing decision Law no. 85/2006 on insolvency proceedings, final and irrevocable decision; e) if the buyers return the packages in which the goods were sent, for the packaging circulating by invoicing. " 103. After Article 138 a new article is inserted, Article 138 ^ 1, with the following contents: "" Art. 138 138 ^ 1. -The tax base for intra-Community acquisitions (1) For intra-Community acquisitions of goods, provided in art. 130 ^ 1 para. ((1), the tax base shall be established on the basis of the same elements used according to 137 137 para. ((1) for determining the tax base in case of delivery of the same goods within the country. In case of an intra-Community purchase of goods, according to art. 130 ^ 1 para. ((2) lit. a), the tax base is determined in accordance with the provisions of art. 137 137 para. ((1) lit. c). (2) The tax base also includes excise taxes paid or due in a Member State other than Romania by the person who makes the intra-Community acquisition, for the goods purchased. By way of exception, if the excise duties are reimbursed to the person carrying out the intra-Community acquisition, the value of the intra-Community acquisition made in Romania shall be reduced accordingly. " 104. Article 139 will read as follows: "" Art. 139. -Import tax base (1) The tax base for the import of goods is the customs value of the goods, established according to the customs legislation in force, plus any taxes, taxes, commissions and other taxes due outside Romania, as well as those due as following the import of goods in Romania, with the exception of the value added tax to be charged. (2) The tax base includes the expenses of accessories, such as commissions and expenses of packaging, transport and insurance, which intervene until the first place of destination of goods in Romania, in so far as these expenses were not included in the tax base established according to par. ((1). The first place of destination of the goods is the destination indicated in the transport document or in any other accompanying document of the goods, when they enter Romania, or, in the absence of such documents, the first place of unloading goods in Romania. (3) The tax base does not include the elements provided in art. 137 137 para. ((3) lit. a)-d). " 105. After Article 139, a new article is inserted, Article 139 ^ 1, with the following contents: "" Art. 139 139 ^ 1. -Exchange rate (1) If the elements used in determining the tax base of an import of goods are expressed in foreign currency, the exchange rate shall be determined according to the Community provisions governing the calculation of the customs value. (2) If the elements used to establish the tax base of an operation, other than the import of goods, are expressed in foreign currency, the exchange rate applying is the last exchange rate communicated by the National Bank of Romania or the exchange used by the bank through which the settlements are made, from the date on which the chargeability of the charge for the operation concerned occurs. " 106. Under Title VI 'Value Added Tax', the title of Chapter VIII shall read as follows: "Fee quotas" 107. Article 140 will read as follows: "" Art. 140. -Quotas (1) The standard share is 19% and applies to the tax base for taxable transactions which are not exempt from the tax or which are not subject to the reduced rate. (2) The reduced rate is 9% and applies to the tax base for the following services and/or supplies of goods: a) services consisting in allowing access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoos and botanicals, fairs, exhibitions and cultural events, cinemas other than those exempt under art. 141 141 para. ((1) lit. m); b) the delivery of school textbooks, books, newspapers and magazines, with the exception of those intended exclusively or mainly advertising; c) the delivery of their prosthetics and accessories, with the exception of dentures; d) delivery of orthopedic products; e) the delivery of medicinal products for human and veterinary use; f) accommodation within the hotel sector or sectors with similar function, including leasing of land set up for camping. (3) The applicable quota shall be that in force on the date on which the operative event occurs, except in the cases provided for in art. 134 ^ 2 para. (2), for which the quota in force applies at the date of chargeability of the tax (4) In case of change of quota, the adjustment will be made to apply the quotas in force on the date of delivery of goods or services, for the cases provided in art. 134 ^ 2 para. ((2). (5) The applicable quota for the import of goods is the quota applicable on the territory of Romania for the same good. ((6) The applicable quota for intra-Community acquisitions of goods is the quota applied on the territory of Romania for the delivery of the same good and which is in force on the date on which the chargeability of the tax comes 108. Under Title VI 'Value Added Tax', the title of Chapter IX shall read as follows: "" Tax exempt operations ' 109. Article 141 will read as follows: "" Art. 141. -Exemptions for operations within the country (. The following operations of general interest shall be exempt from the charge: a) hospitalization, medical care and operations closely related to them, carried out by units authorized for such activities, regardless of the form of organization, such as: hospitals, sanatoriums, rural or urban health centers, dispensaries, offices and medical laboratories, nursing and diagnostic centres, treatment and recovery bases, rescue stations and other establishments authorised to carry out such activities; b) the provision of services carried out within the framework of their profession by dentists and dental technicians, as well as the delivery of dental prosthetics performed by dentists and dental technicians; c) care and supervision benefits carried out by medical and paramedic personnel, according to the legal provisions applicable in the matter; d) the transport of sick and injured persons, in vehicles specially arranged for this purpose, by entities authorized to do so; e) deliveries of organs, blood and milk, of human origin; f) the educational activity provided for in Education Law no. 84/1995 , republished, with subsequent amendments and completions, the professional training of adults, as well as the provision of services and supplies of goods closely related to these activities, carried out by public institutions or other authorized entities; g) supplies of goods or services made by dormitories and canteens organized in addition to the public institutions and authorized entities referred to in lett. f), for the exclusive benefit of persons directly involved in the activities exempted according to lit. f); h) meditations granted in particular by teachers in the field of school, pre-university and university education; i) services and/or supplies of goods closely related to assistance and/or social protection, carried out by public institutions or other entities recognized as having a social character; j) services and/or supplies of goods closely related to the protection of children and young people, carried out by public institutions or other entities recognized as having a social character; k) supplies of services and/or supplies of goods supplied to members in their collective interest, in exchange for a fee fixed according to the statute, by organizations without patrimonial purpose that have objectives of a political, trade union, religious nature, patriotic, philosophical, philanthropic, patronal, professional or civic, as well as objectives of representing the interests of their members, given that this exemption does not cause distortions of competition; l) the provision of services closely related to the practice of sport or physical education, carried out by organizations without patrimonial purpose for people who practice sport or physical education; m) supplies of cultural services and/or supplies of goods closely related to them, carried out by public institutions or other cultural bodies without patrimonial purpose, recognized as such by the Ministry of Culture and Religious Affairs; n) service supplies and/or supplies of goods carried out by persons whose operations are exempt, according to lit. a), f) and i)-m), on the occasion of the events intended to bring them financial support and organized in their exclusive profit, provided that these exemptions do not cause competitive distortions; o) activities specific to public radio and television stations other than activities of a commercial nature; p) postal public services, as well as the delivery of their related goods; q) services performed by independent groups of persons, whose operations are exempt or do not fall within the scope of the tax, groups created for the purpose of rendering to their members of services directly related to the exercise their activities, if these groups require their members only to reimburse the share-parts of the common expenditure, within and under the conditions laid down by the rules and under the conditions under which this exemption is not liable to produce competitive distortions. (. The following operations shall also be exempt from the charge: a) the provision of the following financial and banking services: 1. the granting and negotiation of credits, as well as the administration of the credit by the person granting it; 2. granting, negotiating and taking credit guarantees or collateral guarantees for loans, as well as the administration of credit guarantees by the person granting the credit; 3. any operation, including negotiation, related to financial deposits and current accounts, payments, transfers, debits, cheques and other trade effects, except for the recovery of claims and factoring operations: 4. issuance, transfer and/or any other operations with national currency or currency as a means of payment, except for coins or banknotes that are collectibles; 5. issuance, transfer and/or any other operations, with the exception of administration and storage, with shares, shareholdings, debt securities, bonds and other securities, with the exception of operations related to documents certifying title of ownership of the goods; 6. management of joint investment funds and/or joint debt guarantee funds, carried out by any entities set up for this purpose; b) insurance and/or reinsurance operations, as well as the provision of services in connection with insurance and/or reinsurance operations carried out by persons who mediate such operations; c) gambling organized by authorized persons, according to the law, to carry out such activities; d) the delivery at the nominal value of postage stamps usable for postal services, tax stamps and other similar stamps; e) the lease, concession, rental and leasing of immovable property, with the following exceptions: 1. accommodation operations that are carried out within the hotel sector or sectors with similar function, including the rental of land arranged for camping; 2. rental of spaces or locations for car parking; 3. rental of machinery and machinery permanently fixed in immovable property; 4. rental of safes; f) the delivery by any person of a construction, part of it and the land on which it is built, as well as of any other land. By way of exception, the exemption does not apply to the delivery of a new construction, part of it or a buildable land, if carried out by a taxable person who exercised or had the right to exercise his right of deduction. all or part of the tax for the purchase, transformation or construction of such a building. For the purposes of this Article: 1. buildable land represents any land arranged or undeveloped, on which construction can be executed, according to the legislation in force; 2. construction means any structure fixed in or on the ground; 3. the delivery of a new construction or part thereof shall mean the delivery effected by 31 December of the year following the year of the first time of the first time or use of the construction or part thereof, as the case may be, transformation; 4. a new construction also includes any construction transformed so that the structure, nature or destination have been modified or, in the absence of these changes, if the cost of transformations, excluding tax, amounts to a minimum of 50% of the value of the construction market, excluding the value of the land, after transformation; g) supplies of goods which have been affected by an exempt activity pursuant to this Article if the tax on those goods has not been deducted, and supplies of goods whose purchase has been subject to the exclusion of the right of deduction, according to art. 145 145 para. ((5) lit. a) and b). (3) Any taxable person may opt to charge the operations referred to in par. ((2) lit. e) and f), under the conditions established by the rules. " 110. Article 142 will read as follows: "" Art. 142. -Exemptions for imports of goods and for intra-Community acquisitions (1) They are exempt from tax: a) the import and intra-Community acquisition of goods whose delivery in Romania is in any situation exempt from tax within the country; b) the intra-Community acquisition of goods whose import in Romania is in any situation exempt from the tax, according to this article; c) intra-Community acquisition of goods for which, in accordance with art. 145 145 para. ((2) lit. b)-d), the person who buys the goods in any situation would be entitled to the full refund of the tax that would be due, if that purchase would not be exempt; d) the definitive import of goods which meet the conditions for definitive relief from customs duties, pursuant Regulation 918 /83/EEC of 28 March 1983, for the establishment of a Community system on exemptions from the customs duty, published in the Official Journal of the European Communities (JOCE) no. L 105 of 23 April 1983, with subsequent amendments and completions, of Directive 83 /181/EEC of the Council, of 28 March 1983, determining the field of Article 14 (1) (d) Directive 77 /388/EEC on the exemption from the payment of value added tax on the final import of certain goods, published in the Official Journal of the European Communities (JOCE) no. L 105 of 23 April 1983, with subsequent amendments and completions, of Directive 69 /169/EEC of the Council, of 28 May 1969, on the harmonisation of the provisions laid down by laws, regulations or administrative actions relating to the exemption from turnover tax and excise duties on international travel, published in the Official Journal of the European Communities (JOCE) no. L 133 of 4 June 1969, with subsequent amendments and completions, and of Directive 78 /1035/EEC by the Council, of 19 December 1978, on the exemption from the import duties of the small traffic of non-commercial goods of non-member states, published in the Official Journal of the European Communities (JOCE) no. L 366 of 28 December 1978, with subsequent amendments and completions; e) the importation of goods by diplomatic missions and consular offices benefiting from duty-free; f) import of goods carried out by the representatives of international and intergovernmental bodies accredited in Romania, as well as by their members, within the limits and in accordance with the conditions established in the conventions establishing these organisations; g) import of goods by the armed forces of the NATO member states, for their use or of the accompanying civilian personnel or for the supply of the pots or canteens, if these forces are intended for the joint effort of defense. It includes the import made by the forces of Great Britain and Northern Ireland established in the island of Cyprus, according to the Treaty establishing the Republic of Cyprus of 16 August 1960, for the use of armed forces or civil personnel accompanying armed forces or for supplying their canteens; h) reimportation of goods in Romania, carried out by the person who exported the goods outside the Community, in the same state as they were at the time of export, and who benefit from customs duty exemption; i) reimportation of goods in Romania, carried out by the person who exported the goods outside the Community, in order to be subject to repairs, transformations, adaptations, asamblari, provided that this exemption is limited to the value of the goods at the moment their export outside the Community; j) import into ports of catches, unprocessed or preserved for sale before being delivered by persons carrying out sea fishing; k) import of natural gas through the natural gas distribution system and the import of electricity; l) import into Romania of goods that were transported from a third territory, when the delivery of these goods by the importer constitutes a exempt delivery, according to art. 143 143 para. ((2); m) import of gold made by the National Bank of Romania. (2) The rules shall, where appropriate, establish the documents necessary to justify the exemption from the charge for the operations referred to in paragraph 1. ((1) and, where applicable, the procedure and the conditions to be met for the application of the tax exemption. " 111. Article 143 will read as follows: "" Art. 143. -Exemptions for exports or other similar operations, for intra-Community supplies and for international and intra-Community transport (1) They are exempt from tax: a) supplies of goods dispatched or transported outside the Community by the supplier or other person to his account; b) deliveries of goods dispatched or transported outside the Community by the buyer not established in Romania or by another person in his account, except for the goods transported by the buyer himself and which are used to equip or the supply of recreational craft and travel planes or any other means of transport for private use. It shall also be exempt from the supply of goods which are transported in the personal luggage of travellers not established in the Community; c) services, other than those provided in art. 144 ^ 1, directly related to the export of goods or goods placed in warehousing mode of value added tax, provided in art. 144 144 para. ((1) lit. a) section 8, or in one of the suspensive customs regimes, provided in art. 144 144 para. ((1) lit. a) section 1-7 1-7; d) the provision of transport services, the supplies of services accessories to transport and services other than those provided for in art. 144 ^ 1, directly related to the import of goods, if their value is included in the tax base of goods imported according to art. 139 139; e) the services performed in Romania on movable goods purchased or imported, placed in the customs procedure of active improvement, provided in art. 144 144 para. ((1) lit. a) section 5, and transported outside the Community by the service provider or by the customer, if it is not established in Romania, or by another person on behalf of any of them; f) intra-Community transport of goods, carried out from and to the islands forming the autonomous regions of the Azores and Madeira, and the services of its accessories; g) international transport of persons; h) in the case of ships intended for maritime navigation, used for international transport of persons and/or goods, for fishing or other economic activity or for rescue or assistance at sea, the following operations: 1. delivery, modification, repair, maintenance, chartering, leasing and rental of ships, as well as delivery, leasing, rental, repair and maintenance of equipment incorporated or used on ships, including fishing equipment; 2. the supply of fuel and supplies intended to be used on ships, with the exception of vessels used for coastal fishing, but also for warships leaving the country and heading to foreign ports where they will be anchored; 3. service supplies other than those referred to in point (a) 1 1 or art. 144 ^ 1, carried out for the direct needs of the vessels and/or their cargo; i) in the case of aircraft used by the airlines, mainly for international transport of persons and/or goods, carried out with payment, the following operations: 1. delivery, modification, repair, maintenance, leasing and leasing of aircraft, as well as delivery, leasing, rental, repair and maintenance of equipment incorporated or used on aircraft; 2. the delivery of fuel and supplies intended for use on aircraft; 3. the provision of services other than those referred to in point 1 1 or art. 144 ^ 1, carried out for the direct needs of aircraft and/or their cargo; j) supplies of goods and services in favour of diplomatic missions and consular offices, their staff, as well as foreign nationals with diplomatic or consular status in Romania or in another Member State, under conditions of reciprocity; k) supplies of goods and services in favour of representatives of international and intergovernmental organizations accredited in Romania or in another Member State, as well as their members, within the limits and in accordance with the conditions specified in the conventions establishing these organisations; l) deliveries of goods not transported outside Romania and/or services performed in Romania, intended for the official use of the armed forces of the NATO member states or of the civilian personnel accompanying the armed forces or the supply of popotes or canteens, if the forces take part in the joint defence effort; the exemption shall be granted by the refund of the duty, according to a procedure established by order of the Minister m) supplies of goods transported or dispatched to another NATO member state, intended for the official use of the armed forces of a state, other than Romania, or of the civilian personnel accompanying the armed forces or for the supply of the pots or canteens, if the forces take part in the joint defence effort; n) gold deliveries to the National Bank of Romania; o) supplies of goods to recognised bodies carrying or dispatching these goods outside the Community as part of humanitarian, charitable or training activities; the exemption shall be granted by refund of the duty according to a procedure established by order of the Minister of Public Finance (2) They are also exempt from the following tax: a) intra-Community supplies of goods to a person who communicates to the supplier a valid VAT registration code assigned by the tax authorities of another Member State, with the exception of: 1. intra-Community supplies made by a small undertaking other than intra-Community supplies of new means of transport; 2. intra-Community supplies that have been subject to the special regime for second-hand goods, works of art, collectibles and antiques, according to the provisions of art. 152 152 ^ 2; b) intra-Community supplies of new means of transport to a buyer who does not communicate to the supplier a valid VAT registration code; c) intra-Community supplies of excise goods to a taxable person or to a non-taxable legal person who does not communicate to the supplier a valid VAT registration code, where the transport of goods is carried out according to 7 7 para. ((4) and (5) or art. 16 16 of Directive 92 /12/EEC of the Council, of 25 February 1992, on the general arrangements, storage, circulation and control of products subject to excise duty, published in the Official Journal of the European Communities (JOCE) no. L 76 of 23 March 1992, with subsequent amendments and completions, except: 1. intra-Community supplies made by a small undertaking; 2. intra-Community supplies subject to the special regime on second-hand goods, works of art, collectibles and antiques, according to the provisions of art. 152 152 ^ 2; d) intra-Community supplies of goods, provided in art. 128 128 para. ((10), which would benefit from the exemption provided for in lett. a) if they were made to another taxable person, except for intra-Community supplies subject to the special regime on second-hand goods, works of art, collectibles and antiques, according to the provisions of art. 152 152 ^ 2. (3) By order of the Minister of Public Finance, the necessary documents to justify the exemption from the tax for the operations provided in par. ((1) and (2) and, where applicable, the procedure and the conditions to be met for the application of the tax exemption. " 112. Article 144 will read as follows: "" Art. 144. -Special exemptions related to international traffic of goods (. The following shall be exempt from tax: a) delivery of goods that follow: 1. to be placed under the customs procedure of temporary admission, with total exemption from the payment of customs duties; 2. be presented to the customs authorities for customs clearance and, where appropriate, placed in temporary storage; 3. to be inserted into a free zone or a free warehouse; 4. be placed on a customs warehousing procedure; 5. be placed under inward processing arrangements, suspended from the payment of import duties; 6. be placed under the external customs transit procedure; 7. to be admitted in territorial waters: --to be incorporated on drilling or production platforms, for the purpose of construction, repair, maintenance, modification or retooling of these platforms or for the connection of these drilling or production platforms to shore; -for fuel supply and the supply of drilling or production platforms; 8. to be placed as an entree of value added tax, defined as follows: -for excise goods, any location located in Romania, which is defined as fiscal warehouse, within the meaning of art. 4 lit. ((b) of Directive 92 /12/EEC , with subsequent amendments and completions; -for goods, other than excise goods, a location located in Romania and defined by norms; b) the delivery of goods carried out in the locations referred to in a), as well as the delivery of goods that are in one of the regimes or situations specified in lett. a); c) services, other than those provided in art. 143 143 para. ((1) lit. c) and art. 144 ^ 1, related to the deliveries provided in lett. a) or performed in the locations referred to in lit. a), for goods in the regimes or situations referred to in lett. a); d) deliveries of goods that are still in the customs procedure of internal transit, as well as the provision of services related to these deliveries, other than those provided for in art. 144 144 ^ 1. (2) By order of the Minister of Public Finance, the necessary documents shall be established to justify the exemption from the tax for the operations provided in ((1) and, where applicable, the procedure and the conditions to be complied with for the application of the tax exemption. " 113. After Article 144 a new article is inserted, Article 144 ^ 1, with the following contents: "" Art. 144 144 ^ 1. -Exemptions for intermediaries The services provided by intermediaries acting on behalf of and on behalf of another person shall be exempt from the charge, if these services are provided in connection with the exempt operations referred to in art. 143 143 and 144, except for the operations provided for in art. 143 143 para. ((1) lit. f) and para. ((2). ' 114. Article 145 will read as follows: "" Art. 145. -Scope of the right of deduction (1) The right of deduction arises at the time of chargeability of the tax. ((. Any taxable person shall have the right to deduct the tax on purchases, if they are intended for use for the benefit of the following operations: a) taxable transactions; b) operations resulting from economic activities for which the place of delivery/supply is considered to be abroad, if the tax would be deductible, if these operations were carried out in Romania; c) operations exempt from tax, according to art. 143 143, 144 and 144 ^ 1; d) operations exempt from tax, according to art. 141 141 para. ((2) lit. a) section 1 1-5 and lit. b), if the buyer or the customer is established outside the Community or where such operations are in direct connection with goods which will be exported to a State outside the Community as well as in the case of operations carried out by intermediaries acting on behalf of and on behalf of another person, when they intervene in the conduct of such operations; e) the operations provided in art. 128 128 para. ((7) and in art. 129 129 para. ((7), if the tax had been applied to that transfer. (3) If not contrary to the provisions of par. (2), the taxable person has the right to deduct the tax and for the cases provided in art. 128 128 para. ((8) and in art. 129 129 para. ((5). (4) Under the conditions established by the rules, the right to deduct the tax on purchases made by a taxable person before its registration for VAT purposes, according to art. 153. (5) Not deductible: a) the fee related to the amounts paid on behalf and on behalf of the client and which then is settled, as well as the fee related to the amounts collected on behalf of and on behalf of another person, not included in the tax base of deliveries/supplies carried out according to 137 137 para. ((3) lit. e); b) the tax due or paid for purchases of alcoholic beverages and tobacco products, except in cases where such goods are intended for resale or for use for the provision of services. " 115. Article 146 will read as follows: "" Art. 146. -Conditions for the exercise of the right of deduction (. For the exercise of the right to deduct the tax, the taxable person must meet the following conditions: a) for the tax due or paid, related to the goods that have been or are to be delivered to him or the services that have been or are to be rendered to him for his benefit, to hold an invoice containing the information provided in art. 155 155 para. ((5); b) for the tax related to the goods that have been or are to be delivered to him or the services that have been or are to be rendered to him for his benefit, but for which the taxable person is obliged to pay the tax, according to art. 150 150 para. ((1) lit. b)-g): 1. to hold an invoice containing the information provided in art. 155 155 para. ((5) or the documents referred to in art. 155 ^ 1 para. ((1); and 2. to register the tax as the tax collected in the statement related to the tax period in which the chargeability of the tax arises; c) for the fee paid for the import of goods, other than those referred to in lett. d), to hold the import customs declaration or the ascertaining act issued by the customs authorities, to mention the taxable person as an importer of the goods in terms of tax, as well as documents proving the payment of the tax by the importer or by another person on his account; d) for the tax due for the import of goods carried out according to 157 157 para. ((4) and (5), to hold the customs declaration of import or the ascertaining act issued by the customs authorities, to mention the taxable person as an importer of the goods for tax purposes, as well as the amount of the tax due. Also, the taxable person must enter the value added tax as the tax collected in the statement related to the tax period in which the chargeability arises; e) for the fee related to an intra-Community acquisition of goods: 1. to hold an invoice or the document provided for in art. 155 ^ 1 para. ((1); and 2. to register the fee as the tax collected in the statement related to the tax period in which the chargeability arises; f) for the fee related to an operation assimilated with an intra-Community acquisition of goods, provided in art. 130 ^ 1 para. ((2) lit. a), to hold the document provided for in art. 155 155 para. ((4), issued in the Member State from which the goods were transported or dispatched, or the document provided for in art. 155 ^ 1 para. ((1) and to record this fee as the tax collected in the statement related to the tax period in which the chargeability of the tax arises. (2) The rules will specify the cases in which the documents or obligations, other than those provided in par. ((1), shall be present or fulfilled in order to justify the right to deduct the tax. " 116. Article 147 will read as follows: "" Art. 147. -Deduction of tax for taxable person with mixed regime and partially taxable person ((. The taxable person who carries out or is to carry out both operations which give right of deduction and operations which do not give a right of deduction shall continue to be referred to as the taxable person on a mixed basis. Person who performs both operations for which he does not have the status of taxable person, in accordance with the provisions of art. 127, as well as operations for which he has the status of taxable person is referred to as a partially taxable person. ((. The right to deduct the deductible tax on purchases made by a taxable person with a mixed regime shall be determined in accordance with this Article. The partially taxable person has no right to deduct for purchases intended for the activity for which he does not have the status of a taxable person. If the partially taxable person carries out activities as a taxable person, resulting from both operations with a right of deduction and operations without a right of deduction, he is considered a mixed taxable person for those activities and applies the provisions of this Article Under the conditions laid down by the rules, the partially taxable person may request the application of a special pro-rata in the event that he cannot keep separate records for the work carried out as a taxable person and for the activity for which he does not have the status of taxable person. ((. Acquisitions intended solely for the carrying out of operations which permit the exercise of the right to deduct, including investments intended for such operations, shall be entered in a separate column of the journal for purchases and the fee their deductible shall be deducted in full. ((. Acquisitions intended solely for the carrying out of operations which do not give right of deduction, as well as of investments which are intended for such operations, shall be entered in a separate column of the journal for purchases for these operations. operations, and their deductible tax shall not be deducted. ((5) The purchases for which the destination is not known, i.e. whether they will be used for carrying out operations that give a deduction or for operations that do not give a right of deduction, or for which the proportion in which the are or will be used for operations that give right of deduction and operations that do not give right of deduction stand out in a separate column in the purchase log, and the deductible tax related to these purchases is deducted on the basis of pro-rata. (6) Pro-rate provided in par. (5) shall be determined as the ratio between: a) the total amount, without charge, but comprising the subsidies directly related to the price, of the operations consisting of deliveries of goods and services that allow the exercise of the right of deduction, at the count; and b) the total amount, without charge, of the operations provided in lett. a) and of operations consisting of deliveries of goods and services that do not allow the exercise of the right of deduction, to the denominator. The amounts received from the state budget or local budgets, granted for the purpose of financing exempt operations without right of deduction or operations that are not within the scope of the tax, shall be included. (7) The following shall be excluded from the calculation: a) the value of any supply of capital goods that have been used by the taxable person in his economic activity; b) the value of any deliveries of goods or services to himself carried out by the taxable person and provided in art. 128 128 para. ((4) and in art. 129 129 para. (4), as well as the transfer provided for in art. 128 128 para. ((10); c) the value of the operations provided in 141 141 para. ((2) lit. a) and b), as well as real estate operations, other than those referred to in lett. a), to the extent that they are accessories to the main activity. (8) Pro-the definitive rate is determined annually, and its calculation includes all the operations provided in par. ((6), for which the chargeability of the tax arises during the respective calendar year. Pro-the definitive rate shall be determined as a percentage and rounded up to the figure of the units immediately following. At the tax statement provided for in art. 156 ^ 2, in which the adjustment provided in par. ((12), a document showing the method of calculation of the definitive pro-rata is attached. (9) The pro-rate provisionally applicable for one year is the definitive pro-rata, provided in par. ((8), determined for the previous year, or pro-rata estimated on the basis of the operations foreseen to be carried out in the current calendar year, in the case of taxable persons for whom the share of the operations with the right of deduction in the total change this year compared to the previous year. Taxable persons must communicate to the competent fiscal body, at the beginning of each fiscal year, at the latest by January 25 inclusive, the provisional pro-rata that will be applied in that year, as well as the determination of its. In the case of a newly registered taxable person, the provisionally applicable pro-rata is the estimated pro-rata on the basis of the operations expected to be carried out during the current calendar year, which must be communicated at the latest by the date on which the the taxable person must submit his first payment account, provided for in art. 156 156 ^ 2. (10) The deductible tax in a calendar year is provisionally determined by multiplying the amount of the deductible tax provided in par. ((5) for each fiscal period of that calendar year with the provisional pro-rata provided in par. ((9), determined for that year. (11) The deductible tax for one calendar year is definitively calculated by multiplying the total amount of the deductible tax in the respective calendar year, provided in par. (5), with the definitive pro-rata provided in par. ((8), determined for that year. (12) At the end of the year, taxable persons with mixed arrangements must adjust the duty provisionally deducted as follows: a) of the deducted tax definitively determined, according to par. (11), the tax deducted in a provisional determined year, according to par. ((10); b) the result of the difference in lit. a), in addition or minus as the case may be, shall be entered in the row of regularizations from the tax statement, provided in art. 156 ^ 2, related to the last fiscal period of the year, or in the tax statement related to the last fiscal period of the taxable person, in case of cancellation of its registration. (13) As regards the deducted tax on capital goods, defined according to art. 149 149 para. (1), used for the operations referred to in par. ((5): a) the first deduction is determined on the basis of the provisional pro-rata provided in par. ((9), for the year in which the right of deduction arises. At the end of the year, the deduction is adjusted, according to para. (12), on the basis of the definitive pro-rata provided in par. ((8). This first adjustment shall be made on the total amount of the duty initially deducted; b) subsequent adjustments shall take into account a fifth, for movable property, or a twentieth, for immovable property, as follows: 1. the initial deductible tax shall be divided by 5 or 20; 2. the result of the calculation carried out 1 is multiplied by the definitive pro-rata provided in par. (8), related to each of the following 4 or 19 years; 3. the tax initially deducted in the first year, according to the definitive pro-rata, shall be divided by 5 or 20; 4. the results of calculations performed according to 2 and 3 compare, and the difference in addition or minus represents the adjustment to be made, which is part of the regularizations from the tax statement provided in art. 156 ^ 2, for the last fiscal period of the year. (14) In special situations, when the pro-rata calculated according to the provisions of this Article does not ensure the correct determination of the deducted tax, the Ministry of Public Finance, through the specialized direction, may, at the justified request of taxable: a) approve the application of a special pro-rata. If approval was granted during the year, taxable persons have the obligation to recalculate the tax deducted from the beginning of the year on the basis of the approved special pro-rata. The taxable person with a mixed regime may waive the special pro-rata application only at the beginning of a calendar year and shall be obliged to notify the competent fiscal body by 25 January inclusive of that year; b) authorise the taxable person to establish a special pro-rata for each sector of his economic activity, provided that the young accounts are separate for each sector. (15) Based on the proposals made by the competent fiscal body, the Ministry of Public Finance, through its specialized direction, may impose on the taxable person certain criteria for exercising the right of deduction for future operations of this, respectively: a) apply a special pro-rata; b) apply a special pro-rata for each sector of its economic activity; c) to exercise the right of deduction only on the basis of direct award, in accordance with the provisions of par. ((3) and (4), for all operations or only for part of the operations; d) keep separate records for each sector of its economic activity. (16) Provisions of para. (6)-(13) shall also apply for the special pro-rata referred to in par. ((14) and (15). By exception to the provisions of par. (6), for the calculation of the special pro-rata shall be taken into account: a) the operations specified in the decision of the Ministry of Public Finance, for the cases provided ((14) lit. a) or in par. ((15) lit. b); b) the operations carried out for each sector of activity, for the cases provided in par. ((14) lit. b) or in par. ((15) lit. b). " 117. After Article 147, three new articles are introduced, Articles 147 ^ 1-147 ^ 3, with the following contents: "" Art. 147 147 ^ 1. -Right of deduction exercised by the tax statement (1) Any taxable person registered for VAT purposes, according to art. 153, has the right to decrease from the total amount of the tax collected, for a tax period, the total amount of the tax for which, in the same period, the right of deduction was born and can be exercised, according to art. 145-147. (2) If the conditions and formalities for the exercise of the right of deduction are not met in the tax period of declaration or if the documents for the justification of the tax provided for in art. 146, the taxable person may exercise his right of deduction by the statement of the tax period in which these conditions and formalities are met or by a subsequent account, but not for more than 5 consecutive years, starting with the 1st January of the year following the one in which the right of deduction was born. (3) The rules will specify the conditions necessary to apply the provisions of par. (2), for the situation in which the right of deduction is exercised after more than 3 consecutive years after the year in which this right arises. (4) The right of deduction shall be exercised even if there is no tax collected or deducted tax is higher than that collected for the tax period provided in par. ((1) and (2). Art. 147 ^ 2. -Reimbursement of tax to taxable persons not registered for VAT purposes in Romania (. Under the conditions laid down by the rules: a) the taxable person not registered and who is not obliged to register for VAT purposes in Romania, established in another Member State, may request the reimbursement of the fee paid; b) the taxable person not registered and who is not required to register for VAT purposes and is not established in the Community may request reimbursement of the fee paid if, in accordance with the laws of the country where he is established, a person taxable established in Romania would have the same right of reimbursement in terms of value added tax or other similar taxes/fees applied in that country; c) non-registered person and who is not obliged to register for VAT purposes, but who performs in Romania an intra-Community delivery exempt from new means of transport can request the reimbursement of the fee paid for the purchase made by this in Romania of that new means of transport. The reimbursement may not exceed the fee which would apply if the delivery by this person of the new means of transport concerned was chargeable delivery; d) the taxable person established in Romania, not registered and who is not obliged to register for VAT purposes, may request the reimbursement of the paid fee related to the operations provided for in art. 145 145 para. ((2) lit. d) or in other situations provided by the rules. ((2) If it is found that the requests for reimbursement provided in par. ((1) lit. a) are fraudulent and do not apply an administrative penalty, the competent tax authorities will refuse any reimbursement to the respective taxable person for a period of 2 years from the date of filing of the fraudulent application. ((3) If the reimbursement provided for in par. ((1) lit. a) was obtained fraudulently or erroneously, an administrative penalty was applied and the accessory tax obligations were established, and the amounts were not paid, the competent fiscal bodies will proceed as follows: a) will suspend any other reimbursement to the taxable person concerned until the payment of the amounts due; or b) deduct the respective amounts from any future reimbursement requested by that taxable person. Art. 147 ^ 3. -Tax refunds to taxable persons registered for VAT purposes, according to art. 153 (1) If the tax related to purchases made by a taxable person registered for VAT purposes, according to art. 153 153, which is deductible in a tax period, is higher than the tax collected for taxable transactions, results in a surplus during the reporting period, hereinafter referred to as the negative amount of the tax. (2) After determining the payment fee or the negative amount of the tax for the operations during the reporting period, the taxable persons must carry out the regularizations provided for in this article, by the tax statement provided in art. 156 156 ^ 2. (3) The negative amount of the tax, cumulated, is determined by adding to the negative amount of the tax, resulting in the tax period of reporting, the balance of the negative amount of the tax, carried over from the statement of the previous tax period, if it was not requested to be refunded. (4) The cumulative payment fee is determined in the tax period of reporting by adding to the payment fee from the tax period of reporting the amounts not paid to the state budget, until the date of submission of the tax settlement provided for in art. 156 156 ^ 2, from the balance of the payment fee of the previous tax period. (5) By the tax statement provided in art. 156 ^ 2, taxable persons must determine the differences between the amounts provided in par. ((2) and (3), which represent the tax rulings and the establishment of the balance of the payment fee or the balance of the negative amount of the tax. If the cumulative payment fee is higher than the negative amount of the cumulative tax, a payment fee balance results in the reporting tax period. If the negative amount of the cumulative tax is higher than the cumulative payment fee, it results in a balance of the negative amount of the tax in the reporting period. (6) Taxable persons, registered according to art. 153, may request the reimbursement of the balance of the negative amount of the tax from the reporting tax period, by ticking the corresponding box from the tax statement of the reporting tax period, the statement being also request for reimbursement, or can carry over the balance the negative amount for the following tax period. If the taxable person requests the repayment of the balance of the negative amount, he shall not be carried over to the next fiscal The reimbursement of the balance of the negative amount of the tax from the reporting tax period cannot be requested, less than 5,000 lei inclusive, which is compulsorily carried over to the account of the next fiscal period. (7) In the case of taxable persons who are absorbed by another taxable person, the balance of the negative amount of the value added tax for which the refund was not requested is taken into account in the tax statement of the person who took over the activity. (8) If two or more taxable persons merge, the taxable person who takes over the activity of the others also takes over the balance of the payment fee to the state budget, as well as the balance of the negative amount of the tax, for which no reimbursement from the accounts of persons who have been liquidated on the occasion of the merger. (9) The reimbursement of the balance of the negative amount of the tax is carried out by the tax authorities, under the conditions and according to the procedures established by (10) For operations exempt from the right of deduction tax, provided in art. 143 143 para. ((1) lit. b), j), k), l) and o), persons who are not registered for VAT purposes, according to art. 153, may benefit from the reimbursement of the tax, according to the procedure provided for by the order of the Minister 118. Article 148 will read as follows: "" Art. 148. -Adjustment of the deductible tax in the case of purchases of services and goods other than capital goods If the rules on delivery to oneself or the supply to oneself do not apply, the initial deduction shall be adjusted in the following cases: a) the deduction is greater or less than that which the taxable person had the right to operate; b) if there are changes to the elements taken into account for the determination of the deductible amount, intervened after the filing of the tax settlement, including in the cases provided in art. 138 138; c) the taxable person loses the right to deduct the tax on undelivered movable property and unused services at the time of loss of the right of deduction. " 119. Article 149 will read as follows: "" Art. 149. -Adjustment of the deductible tax on capital goods (. For the purposes of this Article: a) the capital goods represent all fixed tangible assets, defined in art. 125 ^ 1 para. ((1) pt. 3, as well as the operations of construction, transformation or modernization of fixed tangible assets, excluding repairs or maintenance works of these assets, even when such operations are carried out by the beneficiary of a lease, lease or any other contract by which fixed tangible assets are made available to another person; b) goods which are the subject of rental, leasing, concession or any other method of making them available to a person are considered capital goods belonging to the person who rents them, leases them or puts them at provision of other persons c) packages which may be used more than once are not considered as capital goods; d) the deductible tax on capital goods represents the fee paid or due, related to any operation related to the acquisition, manufacture, construction, transformation or modernization of these goods, excluding the fee paid or due, related to the repair or maintenance of these goods or that related to the purchase of spare parts intended for the repair or maintenance of capital goods. (2) The deductible tax related to capital goods, given that the rules on delivery to oneself or the supply to oneself do not apply, shall be adjusted, in the situations provided in par. ((4) lit. a)-d): a) for a period of 5 years, for capital goods purchased or manufactured, other than those referred to in lett. b); b) for a period of 20 years, for the construction or acquisition of an immovable property, as well as for the transformation or modernization of an immovable property, if the value of each transformation or modernization is at least 20% of the total value of the good Thus transformed or modernized. (. The adjustment period shall begin: a) from January 1 of the year in which the goods were purchased or manufactured, for the capital goods referred to in par. ((2) lit. a), purchased or manufactured, from the date of accession; b) from January 1 of the year in which the goods are first used, for the capital goods provided in par. ((2) lit. b), which are built, and shall be made for the full amount of the deductible tax related to the capital goods, including for the fee paid or due before the date of accession, if the year of the first use is the year of accession or another year thereafter year of accession c) from January 1 of the year in which the goods were purchased, for the capital goods provided in par. ((2) lit. b), which are purchased, and are made for the full amount of the deductible tax related to the capital goods, including for the fee paid or due before the date of accession, if the legal formalities for the transfer of the title from the seller to the buyer were fulfilled in the year of accession or in a year after the accession year; d) from January 1 of the year in which the goods are used for the first time after transformation or modernization, for the transformations or upgrades of the capital goods provided in par. ((2) lit. b), the value of which is at least 20% of the total value of the immovable property transformed or modernized, and is made for the amount of the deductible tax related to the transformation or modernization, including for the amount of the deductible tax related to that transformations or upgrades, paid or due before the date of accession, if the year of the first use after transformation or modernisation is the year of accession or a year after accession. (4) Adjustment of the deductible tax provided in par. ((1) lit. d) is performed a) in a situation where the good capital is used by the taxable person: 1 1. in whole or in part, for purposes other than economic activities; 2. for carrying out operations that do not give right to deduct the tax; 3. for the realization of operations that give right to deduct the tax to a different extent than the original deduction; b) in cases where changes of the elements used for the calculation of the deducted tax appear; c) where a capital asset whose right of deduction has been wholly or partially limited is subject to any operation for which the tax is deductible. In the case of a supply of goods, the additional value of the deducted tax is limited to the amount of the tax collected for the delivery of that d) where the capital asset ceases to exist, except where it turns out that such capital has been the subject of a supply or delivery to itself for which the tax is deductible; e) in the cases provided in art. 138. (5) The adjustment of the deductible tax shall be effected a) for the cases provided in par. ((4) lit. a), the adjustment is made within the adjustment period provided in par. (2), for a fifth or, as the case may be, a twentieth of the charge initially deducted, for each year in which a change in the destination of use appears. By way of exception, if the capital asset is used entirely for purposes other than economic activities or for carrying out operations that do not give right to deduct the tax, the adjustment of the deduction shall be made only once for the entire period of remaining adjustment, including the year in which the change of destination appears; b) for the case provided in par. ((4) lit. b), the adjustment shall be made within the adjustment period referred to in paragraph 1. (2), for a fifth or, as the case may be, a twentieth of the charge initially deducted, for each year in which amendments to the elements of the tax deducted appear; c) for the cases provided in par. ((4) lit. c) and d), the adjustment shall be made only once for the entire remaining adjustment period, including the year in which the obligation of adjustment appears, and shall be up to one fifth or, where applicable, one twentieth per year, as follows: 1. of the amount of the tax not deducted until the time of adjustment, for the cases provided in par. ((4) lit. c); 2. of the amount of the tax initially deducted, for the cases referred to in ((4) lit. d); d) for the cases provided in par. ((4) lit. e), the adjustment is made when the situations listed in art. 138, according to the procedure laid down in (6) The taxable person must keep a situation of the capital goods subject to the adjustment of the deductible tax, allowing the control of the deductible tax and the adjustments made. This situation must be kept for a period that begins when the tax on the acquisition of the capital goods becomes chargeable and ends 5 years after the expiry of the period during which the adjustment of the deduction may be requested. Any other records, documents and journals on capital goods must be kept for the same period. (7) The provisions of this Article shall not apply if the amount resulting from the adjustments is negligible, according to the provisions of the rules. " 120. Under Title VI "Value Added Tax", the title of Chapter XI shall read as follows: "" Persons obliged to pay the tax " 121. Article 150 will read as follows: "" Art. 150. -Person obliged to pay tax for taxable operations in Romania ((. The following persons shall be liable for payment of the fee if it is due in accordance with the provisions of this Title: a) taxable person who makes deliveries of taxable goods or services, according to the provisions of this title, except in cases for which the provisions of lett. b)-g); b) the taxable person who acts as such and who benefits from the services provided in art. 133 133 para. ((2) lit. g), if these services are provided by a taxable person who is not established in Romania, even if he is registered for VAT purposes in Romania, according to art. 153 153 para. ((4); c) person registered according to art. 153 or 153 ^ 1, which benefits from the services provided in art. 133 133 para. ((2) lit. c)-f), lit. h) section 2 and lit. i) and who communicated to the provider his registration code for VAT purposes in Romania, if these services are provided by a taxable person who is not established in Romania, even if he is registered for VAT purposes in Romania, according to art. 153 153 para. ((4); d) person registered according to art. 153 or 153 ^ 1, to which natural gas or electricity is delivered under the conditions laid down in art. 132 132 para. ((1) lit. e) or f), if these deliveries are made by a taxable person who is not established in Romania, even if he is registered for VAT purposes in Romania, according to art. 153 153 para. ((4); e) taxable person or non-taxable legal person, registered according to art. 153 or 153 ^ 1, which is the beneficiary of a subsequent delivery made under a triangular operation, under the following conditions: 1. the buyer reseller of the goods to be registered for VAT purposes in another Member State and to have made an intra-Community purchase of these goods in Romania, which is not included in the scope of the tax, according to art. 126 126 para. ((8) lit. b); and 2. the goods related to the intra-Community acquisition, provided in 1, have been transported by the supplier or the reseller buyer or another person, to the account of the supplier or buyer of the reseller in a Member State other than the State in which the reseller buyer is established as a person taxable, directly to the delivery person; and 3. the buyer reseller to designate the beneficiary of the subsequent delivery as the person liable to pay the tax for the respective delivery; f) the person who concludes the regimes or situations referred to in art. 144 144 para. ((1) lit. a) or the person due to whom the goods come out of the regimes or situations provided in art. 144 144 para. ((1) lit. a); g) taxable person acting as such or non-taxable legal person, established in Romania or not established in Romania, but registered by tax representative, who is a beneficiary of supplies of goods or services that take place in Romania, according to art. 132 132 or 133, other than those referred to in lett. b)-e), if they are made by a taxable person who is not established in Romania and who is not registered in Romania, according to art. 153. (2) By way of derogation from the provisions of paragraph ((1): a) when the person obliged to pay the tax, according to par. (1), is a taxable person established in the Community, but not in Romania, that person may, under the conditions established by norms, designate a tax representative as a person liable to pay the tax; b) when the person obliged to pay the tax, according to par. (1), it is a taxable person who is not established in the Community, that person is obliged, under the conditions established by the rules, to designate a tax representative as a person liable to pay the tax. ((3) Any person who enrolls the tax on an invoice or in any other document that serves as an invoice shall be liable for payment. " 122. Article 151 will read as follows: "" Art. 151. -Person liable to pay the tax on intra-Community acquisitions The person who makes an intra-Community purchase of goods which is taxable under this Title shall be liable for payment of the tax. " 123. After Article 151, two new articles are introduced, Articles 151 ^ 1 and 151 ^ 2, with the following contents: "" Art. 151 151 ^ 1. -Person liable for the payment of the goods import duty The payment of the duty for the import of goods subject to taxation under this Title is the obligation of the importer. Art. 151 ^ 2. -Individual and severed liability for payment of tax (1) The beneficiary shall be held liable individually and jointly and severally for the payment of the tax, if the person liable for payment of the tax is the supplier or the provider, according to art. 150 150 para. ((1) lit. a), if the invoice provided in art. 155 155 para. ((5): a) is not issued; b) includes incorrect/incomplete data as regards one of the following information: name, address, VAT registration code of the contracting parties, name or quantity of goods delivered or services rendered, the elements necessary to calculate the tax base; c) does not specify the amount of the tax or (2) By way of derogation from the provisions of paragraph ((1), if the beneficiary proves the payment of the tax to the person liable for the payment of the tax, he shall no longer be held liable individually and jointly and severally (3) The supplier or the provider shall be held liable individually and jointly and severally for the payment of the tax, if the person liable for payment of the tax is the beneficiary, according to art. 150 150 para. ((1) lit. b)-e), if the invoice provided for in art. 155 155 para. (5) or the self-invoice provided in art. 155 ^ 1 para. ((1): a) is not issued; b) includes incorrect/incomplete data regarding one of the following information: name/name, address, VAT registration code of the contracting parties, name or quantity of goods delivered/services rendered, the elements necessary to calculate the tax base. (4) The supplier is held liable individually and jointly and severally for the payment of the tax, if the person obliged to pay the tax for an intra-Community purchase of goods is the beneficiary, according to art. 151, if the invoice provided in art. 155 155 para. (5) or the self-invoice provided in art. 155 ^ 1 para. ((1): a) is not issued; b) includes incorrect/incomplete data as regards one of the following information: name/name, address, VAT registration code of the contracting parties, name or quantity of goods delivered, items required calculation of the tax base. (5) The person representing the importer, the person who submits the customs declaration for the imported goods and the owner of the goods are held liable individually and jointly and severally for the payment of the tax, together with the importer provided for in art. 151 151 ^ 1. (6) For the application of the warehousing procedure of value added tax, provided in art. 144 144 para. ((1) lit. a) section 8, the warehousekeeper and the carrier of the goods in the warehouse or the person responsible for the transport are kept individually and jointly liable for the payment of the tax, together with the person obliged to pay it, according to art. 150 150 para. ((1) lit. a), f) and g) and art. 151 151 ^ 1. (7) The person who designates another person as a tax representative, according to art. 150 150 para. (2), shall be held individually and jointly liable for the payment of the tax, together with its tax representative. " 124. Under Title VI 'Value Added Tax', the title of Chapter XII shall read as follows: "" special schemes " 125. Article 152 will read as follows: "" Art. 152. -Special exemption scheme for small businesses (1) The taxable person established in Romania, whose annual turnover, declared or realized, is lower than the ceiling of 35,000 euros, the equivalent of which in lei is established at the exchange rate communicated by the National Bank of Romania on the date accession and shall be rounded up to the following thousand may apply for exemption from the duty, hereinafter referred to as special exemption scheme, for the operations referred to in Article 126 126 para. ((1), except for intra-Community supplies of new means of transport, exempt according to art. 143 143 para. ((2) lit. b). ((2) The turnover which serves as a reference for the application of para. ((1) is constituted of the total value, excluding tax, of supplies of goods and services which would be taxable if they were not carried out by a small undertaking, carried out by the taxable person during a calendar year, including exempt operations with a right of deduction and those exempted without right of deduction provided for in art. 141 141 para. ((2) lit. a), b), e) and f), if they are not accessories to the main activity, except for the following: a) deliveries of fixed tangible or intangible assets, as defined in art. 125 125 1 para. ((1) pt. 3, carried out by the taxable person; b) intra-Community supplies of new means of transport, exempt according to art. 143 143 para. ((2) lit. b). (3) The taxable person who meets the conditions provided in par. ((1) for the application of the special exemption scheme, may opt for the application of the normal duty regime. (4) A newly established taxable person may benefit from the application of the special exemption scheme, if at the time of commencement of economic activity he declares an estimated annual turnover, according to par. (2), under the exemption ceiling and do not opt for the application of the normal charging regime, according to par. ((3). (5) For the purposes of paragraph ((4), for the taxable person who begins an economic activity in the course of a calendar year, the exemption ceiling provided in par. (1) shall be determined in proportion to the period remaining from the establishment until the end of the year, with the month fraction considering a whole calendar month. (6) The taxable person who applies the special exemption regime and whose turnover, provided in par. (2), is greater than or equal to the exemption ceiling during a calendar year, must require registration for VAT purposes, according to art. 153, within 10 days from the date of reaching or exceeding the ceiling. The date of reaching or exceeding the ceiling shall be deemed to be the first day of the calendar month following that in which the ceiling has been reached or exceeded. The special exemption regime shall apply until the date of registration for VAT purposes, according to art. 153 153. If the taxable person does not require or request registration late, the competent tax authorities have the right to set obligations regarding the payment fee and related accessories, from the date on which they should have been registered for tax purposes, according to art. 153. (7) After reaching or exceeding the exemption ceiling or after exercising the option provided in par. ((3), the taxable person can no longer apply the special exemption scheme again, even if he subsequently carries out an annual turnover below the exemption ceiling. (8) The taxable person applying the special exemption scheme: a) it is not entitled to deduct the tax related to purchases, under the conditions of 145 145 and 146; b) is not allowed to mention the invoice fee or other document; c) it is obliged to mention on any invoice a reference to this Article, on the basis of which the exemption applies. (9) The rules on registration and adjustments to be made in the case of changes to the tax regime shall be laid down by the rules 126. After Article 152, four new articles are introduced, Articles 152 ^ 1-152 ^ 4, with the following contents: "" Art. 152 152 ^ 1. -Special arrangements for travel agencies ((. For the purposes of applying this Article, the travel agency shall mean any person who in his own name or as an agent, intermediates, provides information or undertakes to provide persons travelling individually or in a group, travel services, which include hotel accommodation, guest houses, hostels, holiday homes and other spaces used for accommodation, air, land or sea transport, organised excursions and other tourist services. Travel agencies also include touroperators. (2) Where a travel agency acts on its own behalf for the direct benefit of the traveller and uses supplies of goods and services performed by other persons, all operations carried out by the travel agency in relation to the journey is considered a single service provided by the Agency for the benefit of the traveller (3) The single service provided in par. (2) has the place of supply in Romania, if the travel agency is established or has a fixed headquarters in Romania and the service is provided through the Romanian headquarters. (4) The tax base of the single service provided in par. (2) is constituted by the profit margin, excluding tax, which is determined as the difference between the total amount to be paid by the traveller, without charge, and the costs of the travel agency, including the tax, related to supplies of goods and services for the direct benefit of the traveller, where such deliveries and supplies are made by other taxable persons. (5) Where supplies of goods and services performed for the direct benefit of the customer are carried out outside the Community, the single service of the travel agency shall be regarded as a service provided by an intermediary and shall be exempt from charge. Where supplies of goods and services performed for the direct benefit of the customer are carried out both within and outside the Community, it shall be considered as exempt from the charge only the part of the single service provided by the travel agency related to operations carried out outside the Community. (6) Without contravening the provisions of art. 145 145 para. (2), the travel agency is not entitled to the deduction or reimbursement of the tax invoiced by taxable persons for supplies of goods and services for the direct benefit of the traveller and used by the travel agency for the provision of the single service provided in par. ((2). (7) The travel agency may also opt for the application of the normal fee regime for the operations provided in par. (2), with the following exceptions, for which taxation is mandatory in particular: a) when the traveler is a natural person; b) in a situation where the travel services also include components for which the place of the operation is considered to be outside Romania. (8) The travel agency must keep, in addition to the records to be kept under this Title, any other evidence necessary for the establishment of the tax due under this Article. (9) Travel agencies do not have the right to register the fee distinctly in invoices or other legal documents that are transmitted to the traveller, for the unique services to which the special regime applies, in this case by registering distinctly in documents the entry 'VAT included'. (10) When the travel agency performs both operations subject to the normal charging regime and operations subject to the special scheme, it must keep separate accounts for each type of operation. Art. 152 ^ 2. -Special arrangements for second-hand goods, works of art, collectibles and antiques (. For the purposes of this Article: a) works of art represent: 1. paintings, collages and similar decorative plaques, paintings and drawings, fully executed by hand, other than plans and drawings of architecture, engineering and other industrial, commercial, topographic or similar designs, originals, hand-made, manuscripts, photographic reproductions on sensitised paper and carbon copies obtained from the plans, drawings or texts listed above and the hand-decorated industrial articles (CN code tariff 9701); 2. engravings, stampe and lithographs, original or modern lithographs, which were drawn directly into black and white or color, of one or more plates/boards executed entirely by hand by the artist, regardless of the process or material used by him, not including mechanical or photomechanical processes (CN code tariff 9702 00 00); 3. original productions of statuary or sculpture art, in any material, only if executed entirely by the artist; copies executed by an artist other than the author of the original (NC tariff code 9703 00 00); 4. tapestries (NC tariff code 5805 00 00) and wall carpets (NC tariff code 6304 00 00), executed manually according to original models provided by the artist, provided that there are no more than 8 children from each; 5. individual ceramic pieces fully executed by the artist and signed by him; 6. Copper enamels, fully executed by hand, in no more than 8 numbered copies bearing the artist's signature or the name/name of the workshop, except for gold or silver jewelry; 7. photographs executed by the artist, taken out on paper only by him or under his supervision, signed, numbered and limited to 30 children, including all dimensions and mounts; b) the collectibles are: 1. postage stamps, tax stamps, postage stamps, "first day" envelopes, complete and similar postal series, obliterate or unobliterated, but not flowed, nor intended to take course (NC tariff code 9704 00 00); 2. collections and collection pieces of zoology, botany, mineralogy, anatomy or presenting a historical, archaeological, paleontological, ethnographic or numismatic interest (NC tariff code 9705 00 00); c) antiques are objects, other than works of art and collectible objects, more than 100 years old (CN code tariff 9706 00 00); d) second-hand goods are movable tangible goods that can be reused in the condition in which they are located or after making repairs, other than works of art, collectibles or antiques, precious stones and other goods provided in rules; e) the taxable person reseller is the taxable person who, in the course of economic activity, acquires or imports second-hand goods and/or works of art, collectibles or antiques for the purpose of resale, regardless of whether that taxable person acts on his own behalf or on behalf of another person under a contract of commission on purchase or sale; f) the organizer of a sale by public auction is the taxable person who, in carrying out his economic activity, offers goods for sale by public auction, for the purpose of their adjudication by the bidder with the highest price; g) profit margin is the difference between the selling price applied by the taxable person reseller and the purchase price, in which: 1. the sale price constitutes the amount obtained by the taxable person reseller from the buyer or from a third party, including subsidies directly related to this transaction, taxes, payment obligations, taxes and other expenses, such as those of commission, packaging, transport and insurance, charged by the taxable person reseller to the buyer, with the exception of price reductions; 2. the purchase price represents all that constitutes the amount obtained, according to the definition of the sales price, by the supplier, from the reseller taxable person; h) the special regime represents the special regulations provided by this article for the taxation of deliveries of second-hand goods, works of art, collectibles and antiques to the margin share of profit. (2) The reseller taxable person will apply the special scheme for supplies of second-hand goods, works of art, collectibles and antiques, other than works of art delivered by their authors or successors of law, for which there is an obligation to collect the tax, goods it has purchased from within the Community, from one of the following suppliers: a) a non-taxable person; b) a taxable person, in so far as the delivery made by that taxable person is exempt from the tax, according to art. 141 141 para. ((2) lit. g); c) a small undertaking, in so far as that acquisition relates to capital goods; d) a reseller taxable person, in so far as the delivery by it was subject to special duty. ((. Under the conditions laid down by the rules, the reseller taxable person may choose to apply the special scheme for the supply of the following goods: a) works of art, collectibles or antiques that he imported; b) works of art purchased by the taxable person reseller from their authors or from their successors in law, for which there is an obligation to collect the tax. (4) In the case of deliveries provided in par. ((2) and (3), for which the option provided in par. (3), the tax base is the profit margin, determined according to par. ((1) lit. g), excluding the value of the tax By exception, for deliveries of works of art, collectibles or antiques imported directly by the reseller taxable person, according to par. (3), the purchase price for the calculation of the profit margin is made up of the import tax base, established according to art. 139, plus tax due or paid on import. (5) Any delivery of second-hand goods, works of art, collectibles or antiques, carried out in special regime, is exempt from the tax, under the conditions of art. 143 143 para. ((1) lit. a), b), h)-m) and o). (6) The taxable person reseller is not entitled to deduct the tax due or paid for the goods provided in par. ((2) and (3), in so far as the delivery of these goods is charged in particular. (7) The reseller taxable person may apply the normal charging scheme for any delivery eligible for the application of the special scheme, including supplies of goods for which the special scheme application option can be exercised provided in par. ((3). (8) If the reseller taxable person applies the normal charging regime for the goods for which he could opt to apply the special scheme provided for in par. (3), the person concerned shall have the right to deduct the tax due or paid for: a) the import of works of art, collectibles or antiques; b) for works of art purchased from their authors or their successors in law. (9) The right of deduction provided in par. (8) arises on the date on which the collected tax related to the delivery for which the reseller taxable person opts for the normal tax regime is chargeable. (10) Taxable persons are not entitled to deduct tax due or paid for goods that were or are to be purchased from the reseller taxable person, to the extent that the delivery of these goods by the taxable person reseller is subject to the special regime. (11) The special scheme shall not apply to: a) deliveries made by a reseller taxable person for goods purchased inside the Community from persons who have benefited from tax exemption, according to art. 142 142 para. ((1) lit. a) and e)-g) and art. 143 143 para. ((1) lit. h)-m), on purchase, on intra-Community acquisition or on the import of such goods or which have benefited from the reimbursement of the tax; b) intra-Community delivery by a taxable person resellers of new means of transport exempt from the tax, according to art. 143 143 para. ((2) lit. b). (12) The reseller taxable person does not have the right to enter the tax on supplies of goods subject to the special regime, distinctly, in invoices issued to customers. The entry "VAT included and non-deductible" will replace the amount of the tax due, on invoices and other documents issued to the buyer. ((13) Under the conditions laid down by the rules, the taxable person who applies the special scheme must fulfil the following obligations: a) to establish the tax collected under the special regime for each tax period in which it must submit the tax statement, according to art. 156 156 ^ 1 and 156 ^ 2; b) keep records of the operations for which the special scheme applies. ((14) Under the conditions laid down by the rules, the reseller taxable person who performs both operations subject to the normal duty regime and the special scheme must fulfil the following obligations: a) keep separate records for operations subject to each regime; b) to determine the tax collected under the special regime for each tax period in which they must submit the tax statement, according to art. 156 156 ^ 1 and 156 ^ 2. ((15) Provisions of para. ((1)-(14) shall also apply to sales by public auction made by reseller taxable persons acting as sales organisers by public auction under the conditions laid down by the rules. Art. 152 ^ 3. -Special arrangements for investment gold (1) Investment gold means: a) gold, in the form of ingots or wafers accepted/quoted in the precious metal markets, having a minimum purity of 995 per thousand, whether or not represented by value papers, except for ingots or wafers weighing not more than 1 g; b) gold coins which meet the following conditions: 1. have the title greater than or equal to 900 per thousand; 2. are remanufactured after 1800; 3. are or have constituted the legal currency of exchange in the State of origin; and 4. are normally sold at a price which does not exceed the free market value of the gold content of coins by more than 80%; (2) The coins sold for numismatic purposes shall not be covered by this Article. (. The following operations shall be exempt from the duty: a) deliveries, intra-Community acquisitions and import of investment gold, including investments in value papers, for nominated or non-nominated gold or negotiated in gold accounts and including loans and exchanges with gold which confers a right of ownership or claim on investment gold, as well as operations relating to investment gold consisting of futures and forward contracts, which give rise to a transfer of ownership or receivable on investment gold; b) intermediation services in the delivery of investment gold, provided by agents acting on behalf of and on behalf of a mandant. (4) The taxable person who produces the investment gold or turns any gold into investment gold may opt for the normal tax regime for the gold deliveries of investments to another taxable person, who would normally be exempt, according to provisions of para. ((3) lit. a). (5) The taxable person who routinely delivers gold for industrial purposes may opt for the normal tax regime, for the investment gold deliveries provided in par. ((1) lit. a) to another taxable person, who would normally be exempt, according to the provisions of par. ((3) lit. a). ((6) The intermediary providing intermediation services in the delivery of gold, on behalf of and on behalf of a mandant, may opt for taxation, if the mandant has exercised the option provided in par. ((4). ((7) The options provided in par. ((4)-(6) shall be exercised by a notification to the competent fiscal body. The option shall enter into force on the date of registration of the notification to the tax authorities or on the date of its submission to the post, with acknowledgement of receipt, as the case may be, and shall apply to all the investment gold deliveries made from In the case of the option exercised by an intermediary, the option shall apply to all intermediation services provided by that intermediary for the benefit of the same mandant who has exercised the option provided for in paragraph 1. ((5). In case of exercising the options provided in par. ((4)-(6), taxable persons may not return to the special scheme. ((8) If the delivery of investment gold is exempt from the tax, according to this Article, the taxable person has the right to deduct: a) the tax due or paid, for purchases of investment gold made from a person who has exercised the option of charging; b) the tax due or paid, for intra-Community acquisitions or the import of gold, which is subsequently converted into investment gold by the taxable person or by a third party on behalf of the taxable person; c) the tax due or paid, for the services provided for its benefit, consisting of the change of the form, weight or purity of gold, including investment gold. (9) The taxable person producing investment gold or converting gold into investment gold shall be entitled to deduct the tax due or paid for purchases related to the production or conversion of that gold. (10) For deliveries of alloys or semi-finished gold with a title equal to or greater than 325 per thousand, as well as for deliveries of investment gold, made by taxable persons who have exercised their option of charging to buyers persons taxable, the buyer is the person liable to pay the tax, according to the (11) The taxable person selling investment gold will keep records of all investment gold transactions and will keep the documentation enabling the customer to be identified in these transactions. These records will be kept for a minimum of 5 years from the end of the year in which operations were carried out Art. 152 ^ 4. -Special arrangements for non-established taxable persons providing electronic services to non-taxable persons (. For the purposes of this Article: a) non-established taxable person means the taxable person who does not have a fixed establishment nor is established in the Community, who is not required for other reasons to register in the Community for VAT purposes and who provides services electronic non-taxable persons established in the Community; b) Member State of registration means the Member State chosen by the taxable person, not established for the declaration of the commencement of his activity as a taxable person in the Community, under this Article c) Member State of consumption shall mean the Member State where electronic services have the place of supply, in accordance with art. 9 9 para. ((2) lit. f) of the 6th Directive, in which the beneficiary, who does not act as taxable person in an economic activity, is established, has his normal domicile or residence. (2) Non-established taxable person who provides electronic services, as defined in art. 125 ^ 1 para. ((1) pt. 26, to non-taxable persons established in the Community or who have their domicile or habitual residence in a Member State may use a special scheme for all electronic services provided in the Community. The special scheme allows, inter alia, the registration of a taxable person not established in a single Member State, in accordance with this Article, for all electronic services rendered in the Community to non-taxable persons established in the Community. ((3) Where a non-established taxable person opts for the special scheme and chooses Romania as a Member State of registration, at the time of commencement of taxable transactions, that person must submit in electronic format a declaration of start of activity at the competent fiscal body. The declaration must contain the following information: the name/name of the taxable person, postal address, electronic addresses, including the website, the national tax registration code, as the case may be, as well as a declaration confirm that the person is not registered for VAT purposes in the Community. Subsequent changes in the data from the registration declaration must be brought to the attention of the competent fiscal body, by electronic means. (4) Upon receipt of the declaration of commencement of the activity the competent fiscal body shall register the person not established with a special registration code for VAT purposes and shall communicate this code to the respective person by electronic means. For the purpose of registration, the appointment of a tax representative is (5) The non-established taxable person must notify, by electronic means, the competent fiscal body, in case of cessation of activity or in case of subsequent changes, which exclude it from the special regime. (6) The non-established taxable person will be highlighted by the competent fiscal body, if one of the following conditions is fulfilled: a) the taxable person informs the tax authority that he no longer provides electronic services; b) the competent fiscal body finds that the taxable transactions of the taxable person have ended; c) the taxable person no longer meets the requirements for the use of the special scheme; d) the taxable person repeatedly violates the rules of the special regime. (7) Within 20 days of the end of each calendar quarter, the non-established taxable person must submit to the competent fiscal body, by electronic means, a special fee statement, according to the model established by the Ministry Public Finance, whether or not electronic services were provided in the reporting tax period. (8) The special fee shall contain the following information: a) the registration code provided in par. ((4); b) the total amount, excluding tax, of electronic services, for the reporting period, the rates of the applicable tax and the corresponding amount of the tax due to each Member State of consumption in which the tax is chargeable; c) the total amount of the tax due in (9) The special fee for the fee to be drawn up in lei. If the service benefits were performed in other currencies, the exchange rate in force on the last day of the reporting tax period will be used to complete the settlement. The exchange rates used shall be those published by the European Central Bank for that day or those of the following day, if not published on that day. (10) The non-established taxable person must pay the total amount of the tax due to the Community in a special account, in lei, open to the treasury, indicated by the competent fiscal body, until the date on which it has the obligation to submit the special settlement. The rules establish the procedure for the transfer of the amounts due to each Member State, for electronic services carried out on their territory, by the non-established taxable person, registered in Romania for VAT purposes. (11) The non-established taxable person must keep a sufficiently detailed record of the services for which this special scheme applies, in order to allow the tax authorities com-petent in the consumer Member States to determine whether the statement provided for in par. ((7) is correct. These records shall be made available electronically, at the request of the competent fiscal body, as well as of the Member States of consumption. The non-established taxable person will keep these records for a period of 10 years from the end of the year in which the services were provided. (12) The non-established taxable person who uses the special scheme does not exercise the right to deduct by the special tax statement, according to art. 147 ^ 1, but will be able to exercise this right by reimbursement of the fee paid, in accordance with the provisions of art 147 ^ 2 para. ((1) lit. b), even if a taxable person established in Romania would not be entitled to a similar compensation in terms of tax or other similar tax, under the conditions provided by the legislation of the country in which the taxable person is based unabated. " 127. Under Title VI "Value Added Tax", the title of Chapter XIII shall read as follows: "" obligations ' 128. Article 153 will read as follows: "" Art. 153. -Registration of taxable persons for VAT purposes (1) The taxable person who is established in Romania, according to art. 125 ^ 1 para. ((2) lit. b), and performs or intends to carry out an economic activity involving taxable operations and/or exempt from value added tax with the right of deduction must apply for registration for VAT purposes to the competent fiscal body, after as follows: a) before such operations are carried out, in the following cases: 1. if it declares that it is to achieve a turnover that reaches or exceeds the exemption ceiling provided for in art. 152 152 para. (1), with regard to the special exemption scheme for small undertakings; 2. if it declares that it is to achieve a turnover below the exemption ceiling provided for in art. 152 152 para. (1), but opt for the application of the normal fee regime; b) if during a calendar year it reaches or exceeds the exemption ceiling provided for in art. 152 152 para. (1), within 10 days of the end of the month in which it has reached or exceeded this ceiling; c) if the turnover achieved during a calendar year is lower than the exemption ceiling provided for in art. 152 152 para. (1), but opt for the application of the normal fee regime. (2) Provisions of para. ((1) shall also apply to the taxable person who: a) carry out operations outside Romania that give right to deduct the tax, according to art. 145 145 para. ((2) lit. b); b) carry out operations exempt from the tax and opt to charge them, according to art. 141 141 para. ((3). (3) The provisions of par. ((1) are not applicable to the person treated as a taxable person only because they occasionally make intra-Community supplies of new means of transport. (4) A taxable person who is not established, according to art. 125 125 1 para. ((2) lit. b), nor registered for VAT purposes in Romania, which has or is not a fixed establishment in Romania and which is obliged to pay the tax for a delivery of goods or provision of services, according to art. 150 150 para. ((1) lit. a), will request the registration for VAT purposes to the competent tax authorities, before the respective deliveries of goods or services are carried out. Persons established outside the Community, who carry out electronic services to non-taxable persons in Romania and who are registered in a Member State, according to the special scheme for electronic services, are exempted for all electronic services provided in the Community. (5) A taxable person not established in Romania and not registered for VAT purposes in Romania, who has or does not have a fixed establishment in Romania, who intends to make an intra-Community acquisition of goods, for which he is obliged to pay the tax, under art. 151, or an intra-Community delivery of goods exempt from the tax, will require the registration for VAT purposes, according to this article, before the intra-Community acquisition or intra-Community delivery. (6) The competent fiscal bodies will register for VAT purposes, according to this article, all persons who, in accordance with the provisions of this title, are obliged to request the registration, according to par. ((1), (2), (4) or (5). (7) If a person is obliged to register, in accordance with the provisions of par. ((1), (2), (4) or (5), and do not require registration, the competent tax authorities will register the respective person ex officio. (8) The competent tax bodies may cancel the registration of a person for VAT purposes, according to this Article, if, according to the provisions of this title, the person was not obliged to apply for registration or had no right to request registration for VAT purposes, in accordance with this Article. Also, the competent tax authorities may automatically cancel the registration of a person for VAT purposes, in accordance with this Article, in the case of taxable persons who appear in the special record and in the list of inactive taxpayers. The procedure for removal from evidence shall be determined by the procedural rules in force. After the cancellation of registration for VAT purposes taxable persons may request registration for VAT purposes only if they cease the situation that led to the removal from the record. ((9) The person registered under this article, within 15 days from the occurrence of any of the following events, shall notify the competent tax authorities in writing of: a) changes in the information declared in the application for registration or provided by another method to the competent fiscal body, in connection with its registration, or appearing on the registration certificate; b) cessation of its economic activity. (10) The conditions for applying this Article shall be laid down by the rules. " 129. After Article 153 a new article is inserted, Article 153 ^ 1, with the following contents: "" Art. 153 153 ^ 1. -VAT registration of other persons making intra-Community acquisitions (1) The taxable person who is not registered and does not have the obligation to register, according to art. 153, and the non-taxable legal person who intends to make an intra-Community acquisition in Romania have the obligation to request the registration for VAT purposes, according to this article, before the intra-Community acquisition, in the case where the value of the intra-Community acquisition exceeds the ceiling for intra-Community acquisitions in the calendar year in which the intra-Community acquisition takes place. (2) The taxable person who is not registered and is not obliged to register, according to art. 153, and the non-taxable legal person may request to register, according to this article, if they make intra-Community acquisitions, according to art. 126 126 para. ((6). (3) The competent fiscal bodies will register, for VAT purposes, according to this article, any person who requests the registration, according to par. ((1) or (2). (4) If the person obliged to register for VAT purposes, under the conditions of par. (1), do not require registration, the competent tax authorities shall register the respective person ex officio (5) Person registered for VAT purposes, according to par. ((1), may request the cancellation of its registration at any time, after the expiry of the calendar year following that in which it was registered, if the value of its intra-Community acquisitions did not exceed the purchasing ceiling in the year in which or in the previous calendar year and if it has not exercised its option under paragraph ((7). (6) Person registered for VAT purposes, according to par. ((2), may request the cancellation of the registration at any time after the expiry of 2 calendar years following the year in which it opted for registration, if the value of its intra-Community acquisitions did not exceed the purchasing ceiling in the year in which it submits this request or in the previous calendar year, if it has not exercised its option under par. ((7). (7) If after the expiry of the calendar year provided in paragraph ((5) or of the 2 calendar years referred to in par. (6), which follows the one in which the registration was made, the taxable person makes an intra-Community purchase on the basis of the VAT registration code, obtained according to this article, it is considered that the person has opted according to art. 126 126 para. ((6), unless it has exceeded the ceiling of intra-Community acquisitions. (8) The competent fiscal bodies shall cancel the registration of a person, in accordance with this Article, if: a) the person is registered for VAT purposes, according to art. 153 153; or b) the person concerned has the right to cancel the registration for VAT purposes, according to this article, and requests the cancellation according to par. ((5) or (6). ' 130. Article 154 will read as follows: "" Art. 154. -General provisions relating to registration (1) The VAT registration code, awarded according to art. 153 and 153 ^ 1, has the prefix "RO", according to the international Standard ISO 3166-alpha 2. ((2) The cancellation of a person's VAT registration does not relieve him of his liability under this title for any action prior to the date of cancellation and the obligation to request registration under the terms of the present Title. (3) The departments of a public institution may register for VAT purposes, if they can be considered as a distinct part of the organizational structure of the public institution, through which taxable operations are carried out. (4) The rules shall determine the cases in which persons not established in Romania may be exempt from registration for VAT purposes, according to this chapter. (5) Registered persons: a) according to art. 153 will communicate the VAT registration code to all suppliers/suppliers or customers. Information is optional, if the person benefits from services, according to art. 133 133 para. ((2) lit. c)-f), lit. h) section 2 and lit. i); b) according to art. 153 ^ 1 will communicate the VAT registration code to the supplier, each time they make an intra-Community purchase of goods. The communication of the code is optional if the person concerned benefits from services, according to art. 133 133 para. ((2) lit. c)-f), lit. h) section 2 and lit. i). For other operations consisting of deliveries of goods and services it is forbidden to communicate the registration code for VAT purposes, obtained pursuant to art. 153 ^ 1, suppliers/suppliers or customers. (6) The taxable person not established in Romania, who has appointed a tax representative, will communicate the name/name, address and registration code for VAT purposes, awarded according to art. 153 its tax representative, its customers and suppliers, for the operations carried out or benefited in Romania. " 131. Article 155 will read as follows: "" Art. 155. -Billing (1) The taxable person who makes a delivery of goods or a provision of services, other than a delivery/provision without right to deduct the tax, according to art. 141 141 para. ((1) and (2), shall issue an invoice to each beneficiary, at the latest by the 15th working day of the month following that in which the chargeable event is born, unless the invoice has already been issued. The taxable person must also issue an invoice to each beneficiary, for the amount of advances collected in connection with a delivery of goods or a provision of services, at the latest until the 15th working day of the month following that of the in which he collected the advances, unless the invoice has already been issued. (2) Person registered according to art. 153 must self-invoice, within the period provided in par. (1), each delivery of goods or provision of services to oneself. (3) The taxable person will issue an invoice, within the deadline set out in par. (1), for each distance sale he carried out, under the conditions of art. 132 132 para. ((2). (4) The taxable person will issue a self-invoice, within the deadline set in par. ((1), for each transfer he has made in another Member State, under the conditions of art. 128 128 para. ((10). (5) The invoice shall contain the following information: a) the number of orders, on the basis of one or more series, which identifies the invoice uniquely; b) the date of issue; c) the name/name, address and registration code provided for in art. 153 153, where applicable, of the taxable person issuing the invoice; d) the name/name, address and registration code provided for in art. 153, of the fiscal representative, if the supplier/provider is not established in Romania and has appointed a fiscal representative, if the latter is the person obliged to pay the tax; e) the name/name, address and registration code provided for in art. 153 153, the buyer of goods or services, as the case may be; f) the name and address of the buyer, as well as the registration code for VAT purposes, if the buyer is registered, according to art. 153, as well as the exact address of the place where the goods were transferred, in the case of intra-Community supplies of goods provided for in art. 143 143 para. ((2) lit. d); g) the name/name, address and registration code provided for in art. 153, of the fiscal representative, if the other contracting party is not established in Romania and has appointed a fiscal representative in Romania, if the tax representative is the person obliged to pay the tax; h) the VAT registration code provided by the customer to the provider, for the services provided in art. 133 133 para. ((2) lit. c)-f), lit. h) section 2 and lit. i); i) the VAT registration code with which the buyer is identified in the other Member State, in the case of the operation provided for in art. 143 143 para. ((2) lit. a); j) the VAT registration code with which the supplier has identified himself in another Member State and under which he made the intra-Community acquisition in Romania, as well as the VAT registration code, provided for in art. 153 153 or 153 ^ 1, of the buyer, in case of application of art. 126 126 para. ((4) lit. b); k) the name and quantity of the goods delivered, the name of the services provided, and the peculiarities provided 125 ^ 1 para. ((3) in the definition of goods, in the case of intra-Community supply of new means of transport; l) the date on which the goods/services were delivered or the date of collection of an advance, unless the invoice is issued before the date of delivery/supply or collection of the advance; m) the tax base of goods and services, for each quota, exemption or non-axable operation, unit price, excluding tax, as well as rebates, recounts, risks and other price reductions; n) the indication, according to the rates of the tax, of the collected tax and the total amount of the collected tax, expressed in lei, or of the following mentions: 1. if the fee is not due, a reference to the applicable provisions of this title or to the 6th Directive, or the terms "exempt with right of deduction", "exempt without right of deduction", "non-taxable in Romania" or, as the case may be, "" not included in the tax base '; 2. if the tax is due by the beneficiary under the conditions of art. 150 150 para. ((1) lit. b)-d) and g) or art. 160, a reference to the provisions of this Title or of the 6th Directive or the entry 'reverse charge'; o) a reference to other invoices or documents previously issued, when several invoices or documents are issued for the same operation; p) any other mention required by this title. (6) The signing and stamping of invoices shall not be binding. (7) By way of derogation from paragraph (1) and without contravening the provisions of par. ((3), the taxable person is exempt from the obligation to issue the invoice, for the following operations, unless the beneficiary requests the invoice: a) the transport of people with taxi drivers, as well as the transport of people based on travel tickets or subscriptions; b) supplies of goods through retail stores and services to the population, recorded in documents, without the nomination of the buyer; c) supplies of goods and services recorded in specific documents, which contain at least the information provided in par. ((5). (8) The rules shall lay down the conditions under which: a) a centralizing invoice can be drawn up for several separate deliveries of goods or separate services; b) invoices may be issued by the buyer or customer on behalf of and on behalf of the supplier/provider; c) invoices can be sent by electronic means; d) invoices may be issued by a third party on behalf of and on behalf of the supplier/provider; e) can keep bills in a certain place. (9) By way of derogation from paragraph 1. ((5), simplified invoices may be drawn up in the cases established by the rules. " 132. After Article 155, a new article is inserted, Article 155 ^ 1, with the following contents: "" Art. 155 155 ^ 1. --Other documents (1) The taxable person or non-taxable legal person, obliged to pay the tax, under the conditions of art. 150 150 para. ((1) lit. b)-e) and g) and art. 151, must self-invoice, until the latest on the 15th working day of the month following that in which the operative event of the tax is born, if that person is not in possession of the invoice issued by the supplier/provider. (2) The self-invoice provided in par. (1) shall contain the following information: a) a sequential order number and the date of issue of the autobill; b) the name and address of the parties involved in the operation; c) the VAT registration code, provided for in art. 153 or, as the case may be, art. 153 153 ^ 1, of the person issuing the invoice; d) the date of the operative event, in the case of an intra- e) the elements provided in art. 155 155 para. ((5) lit. j); f) the indication, by quotas, of the tax base and the amount of the tax due; g) the number under which the self-invoice is entered in the purchase log, in the register for non-transfers or in the register of goods received, for movable tangible goods, transported from another Member State to Romania, which the taxable person must complete them, according to art. 156 156 para. ((4). (3) Upon receipt of the invoice on the operations provided in par. (1), the taxable person or the non-taxable legal person will register on the invoice a reference to self-billing, and on the invoice, a reference to the invoice. (4) In the case of deliveries for testing or for checking compliance, consignment stocks or stocks made available to the customer, at the time of making available or the dispatch of the goods, the taxable person will issue to the recipient of the goods a document containing the following information: a) a sequential order number and the date of issue of the document; b) the name and address of the parties; c) the date of making available or the dispatch of the goods; d) name and quantity of goods. (5) In the cases provided in par. ((4), the taxable person must issue a document to the recipient of the goods, at the time of partial or full return of the goods by the latter. This document shall contain the information referred to in paragraph 1. ((4), except the date of making available or the dispatch of the goods, which is replaced by the date of receipt of the goods. (6) For the operations referred to in par. (4), the invoice is issued when the recipient becomes the owner of the goods and includes a reference to the documents issued according to par. ((4) and (5). (7) The documents provided in par. ((4) and (5) should not be issued if the taxable person makes deliveries of goods under consignment or delivers goods for stocks made available to the customer, from Romania to another Member State that does not apply simplification, a situation in which the transfer of goods must be self-made, according to art. 155 155 para. ((4). (8) If the taxable person who provides the goods or sends them to the recipient is not established in Romania, he is not required to issue the documents provided in par. ((4) and (5). In this case, the taxable person who is the recipient of the goods in Romania will be the one who will issue a document containing the information provided in par. ((4), except for the date of making available or dispatch, which is replaced by the date of receipt of the goods. (9) The taxable person who receives the goods in Romania, in the cases provided in par. (8), will also issue a document, at the time of partial or full return of the goods. This document includes the information provided in par. ((4), except for the date of making available or dispatch, which is replaced by the date on which the goods are returned. In addition, a reference will be made to this document in the invoice received, at the time when the taxable person becomes the owner of the goods or at the time when the goods are deemed to have been delivered to him. (10) The partial or full transfer of assets, provided for in art. 128 128 para. ((7) and in art. 129 129 para. ((7), shall be highlighted in a document drawn up by the parties involved in the operation, each party receiving a copy thereof. This document must contain the following information: a) a sequential order number and the date of issue of the document; b) the transfer date; c) the name/name, address and registration code for VAT purposes, provided in art. 153, of both parties, as appropriate; d) an accurate description of the operation; e) transfer value. " 133. Article 156 will read as follows: "" Art. 156. -Records of operations (1) The taxable persons established in Romania must keep accurate and complete records of all the operations carried out in carrying out their economic activity. ((2) Persons liable for payment of the fee for any operation or who identify as persons registered for VAT purposes, according to this title, for the purpose of carrying out any operation, must keep records for any operation covered by this Title. (3) Taxable persons and non-taxable legal persons must keep accurate and complete records of all intra-Community acquisitions. (4) The records provided in par. ((1)-(3) must be drawn up and kept in such a way as to contain the information, documents and accounts, including the register of nontransfers and the register of goods received from another Member State, in accordance with the provisions ((5) In the case of joint ventures that do not constitute a taxable person, the legal rights and obligations regarding the tax return to the associate who accounts for the income and expenses, according to the contract concluded between the parties. " 134. After Article 156, four new articles are introduced, Articles 156 ^ 1-156 ^ 4, with the following contents: "" Art. 156 156 ^ 1. -Tax period (1) The tax period is the calendar month. (2) By way of derogation from paragraph (1), the tax period is the calendar quarter for the taxable person who during the previous calendar year achieved a turnover from taxable and/or exempt transactions with a right of deduction that did not exceed the ceiling of 100,000 euro whose equivalent in lei is calculated according to the norms. (3) The taxable person who registers during the year must declare, on the occasion of registration according to art. 153, the turnover that it expects to achieve in the remaining period until the end of the calendar year. If the estimated turnover does not exceed the ceiling provided in par. ((2), recalculated corresponding to the number of months remaining until the end of the calendar year, the taxable person will submit quarterly accounts in the year of registration. (4) Small enterprises that are registered for VAT purposes, according to art. 153, during the year, must declare on the occasion of registration the turnover obtained, recalculated on the basis of the activity corresponding to a whole calendar year. If this figure exceeds the ceiling provided in par. (2), in that year, the fiscal period will be the calendar month, according to par. ((1). If this recalculated turnover does not exceed the ceiling provided in par. (2), the taxable person will use the calendar quarter as a tax period. (5) If the turnover actually obtained in the year of registration, recalculated on the basis of the activity corresponding to a whole calendar year, exceeds the ceiling provided in par. (2), in the following year, the fiscal period will be the calendar month, according to par. ((1). If this actual turnover does not exceed the ceiling provided in par. (2), the taxable person will use the calendar quarter as a tax period. (6) The taxable person who, according to par. ((2) and (5), has the obligation to submit quarterly settlements must submit to the competent fiscal bodies, by January 25 inclusive, a notification stating the turnover of the previous year, obtained or, as the case may be, recalculated. (7) The rules shall determine the situations and conditions under which a tax period may be used other than the month or calendar quarter, provided that this period does not exceed one calendar year. Art. 156 ^ 2. -Tax statement (1) Persons registered according to art. 153 must submit to the competent fiscal bodies, for each fiscal period, a fee statement, until the 25th of the month following that in which the respective tax period ends. (2) The tax contract prepared by the persons registered according to art. 153 will include the amount of the deductible tax for which the right of deduction arises in the reporting period and, as the case may be, the amount of the tax for which the right of deduction is exercised, under the conditions provided in art. 147 ^ 1 para. ((2), the amount of the collected tax whose chargeability arises in the tax period of reporting and, where applicable, the amount of the collected tax which was not entered in the statement of the tax period in which the chargeability of the tax was born, as well as other information provided in the model established by the Ministry of Public ((3) The data incorrectly entered in a fee statement can be corrected by the statement of a subsequent tax period and will be entered into the regularization ranks. Art. 156 ^ 3. --Other declarations (1) Persons registered according to art. 153 ^ 1, but not registered according to art. 153, must submit to the competent fiscal bodies a special tax statement for: a) intra-Community acquisitions other than intra-Community acquisitions of new means of transport or excise goods; b) operations for which the tax is obliged, according to art. 150 150 para. ((1) lit. c), d) and e). (2) Unregistered taxable persons according to art. 153, whether or not they are registered according to art. 153 ^ 1, must submit to the competent fiscal bodies a special fee statement for the operations for which they are obliged to pay the tax, according to art. 150 150 para. ((1) lit. b). (3) Persons who are not registered according to art. 153, whether or not they are registered according to art. 153 ^ 1, a special statement of tax on intra-Community acquisitions of new means of transport must be submitted to the competent fiscal bodies. (4) Taxable persons not registered according to art. 153 and non-taxable legal entities, whether or not they are registered according to art. 153 153 ^ 1, must draw up and submit to the competent tax authorities a special tax statement for: a) intra-Community acquisitions of excise goods; b) operations for which the tax is obliged, according to art. 150 150 para. ((1) lit. f), except for the situation in which an import of goods or an intra-Community acquisition takes place; c) operations for which the tax is obliged, according to art. 150 150 para. ((1) lit. g). (5) The special value added tax account must be drawn up according to the model established by the Ministry of Public Finance and shall be submitted by the 25th of the month following that in which the chargeability of the operations arises, in the situations provided in par. ((1)-(4). The special tax statement must be submitted only for the periods during which the chargeability of the tax arises. (6) Taxable persons registered for VAT purposes, according to art. 153, whose turnover, as provided for in art. 152 152 para. (2), made at the end of a calendar year, is less than the amount of 10,000 euros, calculated at the exchange rate of the last working day of the year, must communicate by a written notification to the tax authorities of which they belong, until the date of 25 February including the following year, the following information: a) the total amount of supplies of goods and services as well as the amount of tax, to persons registered for VAT purposes, according to art. 153 153; b) the total amount of supplies of goods and services and the amount of the related tax, to persons who are not registered for VAT purposes, according to art. 153. (7) Taxable persons not registered for VAT purposes, according to art. 153, whose turnover, as provided for in art. 152 152 para. (2), but excluding the income obtained from the sale of international road passenger transport tickets, made at the end of a calendar year, is between 10,000 and 35,000 euros, calculated at the exchange rate of the last working day of of the year, must communicate, by written notification to the competent fiscal bodies, by February 25 inclusive of the following year, the following information: a) the total amount of supplies of goods and services to persons registered for VAT purposes, according to art. 153 153; b) the total amount of supplies of goods and services to persons who are not registered for VAT purposes, according to art. 153 153; c) the total amount and the related tax of purchases from persons registered for VAT purposes, according to art. 153 153; d) the total amount of purchases from persons who are not registered for VAT purposes, according to art. 153. (8) Taxable persons registered for VAT purposes, according to art. 153, which provides international transport services must communicate by written notice to the competent fiscal bodies, by February 25 inclusive of the following year, the total amount of income obtained from the sale of tickets for international road transport of persons with the place of departure from Romania. Art. 156 ^ 4. -Recapitulative Statement (1) Each taxable person, registered according to art. 153, must draw up and submit to the competent fiscal bodies, until the 25th of the month following a calendar quarter, a recapitulative statement on intra-mountain deliveries, according to the model established by the Ministry Public Finance, which will include the following information: a) the total amount of intra-Community supplies of goods exempt from the payment of the tax, under the conditions of art. 143 143 para. ((2) lit. a) and d) on each buyer, for which the chargeability of the tax was born in the respective calendar quarter; b) the total amount of supplies of goods made in the framework of a triangular operation, provided in art. 132 ^ 1 para. ((5) lit. b), carried out in the Member State of arrival of the goods dispatched or transported, on each beneficiary of the subsequent delivery that has designated a T code, and for which the chargeability of the tax was born in the respective calendar quarter. (2) Each taxable person registered for VAT purposes, according to art. 153 and 153 ^ 1, must submit to the competent fiscal bodies, until the 25th of the month following a calendar quarter, a recapitulative statement on intra-Community acquisitions, according to the model established by the Ministry Public Finance, which will include the following information: a) the total amount of intra-Community purchases of goods, on each supplier, for which this taxable person is obliged to pay the tax, according to art. 151, and for which the chargeability of the tax intervened in the respective calendar quarter; b) the total amount of purchases of goods made in the framework of a triangular operation, for which the supplier has designated the taxable person as the person liable to pay the tax, in accordance with the provisions of art. 150 150 para. ((1) lit. e). (. The recapitulative statements shall be submitted only for periods during which the chargeability of the charge for such operations arises. " 135. Article 157 will read as follows: "" Art. 157. --Payment of the budget tax (1) Any person must pay the payment fee to the tax authorities until the date on which he has the obligation to submit to one of the accounts or declarations provided in art. 156 156 ^ 2 and 156 ^ 3. (2) By way of derogation from the provisions of paragraph (1), taxable person registered according to art. 153 will highlight in the statement provided in art. 156 ^ 2, both as a tax collected and as a deductible tax, within the limits and under the conditions set out in art. 145-147 ^ 1, the tax related to intra-Community acquisitions, goods and services purchased for its benefit, for which that person is obliged to pay the tax, under the conditions of art. 150 150 para. ((1) lit. b)-g). ((. The duty on imports of goods, with the exception of imports exempt from duty, shall be paid to the customs body, in accordance with the regulations in force on the payment of import duties. (4) By way of derogation from the provisions of paragraph (3), the actual payment to the customs bodies by taxable persons registered for VAT purposes shall not be made, according to art. 153. (5) Importers of taxable persons registered for VAT purposes, according to art. 153, highlights the tax related to the goods imported into the statement provided in art. 156 ^ 2, both as a tax collected and as a deductible tax, within the limits and under the conditions set out in art. 145-147 145-147 ^ 1. (6) If the taxable person is not established in Romania and is exempt, under the conditions of art. 154 154 para. (4), from registration, according to art. 153 153, the competent tax authorities must issue a decision stating how to pay the tax on supplies of goods and/or supplies of services made occasionally, for which the taxable person is liable to pay the tax. " 136. Article 158 will read as follows: "" Art. 158. -Responsibility of payers and tax authorities (1) Any person liable for payment of the tax shall bear the responsibility for the correct calculation and payment at the legal term of the tax to the state budget and for the filing of the settlement and declarations provided in art. 156 156 ^ 2 and 156 ^ 3, to the competent fiscal body, according to this title and the customs legislation in force. ((. The tax shall be administered by the tax authorities and the customs authorities, on the basis of their powers, as provided for in this Title, in the rules and in the customs legislation in force. " 137. Article 159 will read as follows: "" Art. 159. -Correction of documents ((1) The correction of the information entered in the invoices or in other documents related to the invoice shall be made as follows: a) if the document has not been submitted to the beneficiary, it shall be cancelled and a new document shall be issued; b) if the document has been transmitted to the beneficiary, or a new document is issued that must include, on the one hand, the information in the original document, the number and date of the corrected document, the values with the minus sign, and on the other A new document containing the correct information and values shall be issued and a document shall be issued with the values with the minus sign in which the number and date of the corrected document are issued. (2) In the situations provided in art. 138 suppliers of goods and/or service providers must issue invoices or other documents, with the values entered with the minus sign, when the tax base is reduced or, as the case may be, without the minus sign, if the tax base is increased, which will be transmitted to the beneficiary, except as provided for in art. 138 lit. d). " 138. Article 160 will read as follows: "" Art. 160. -Simplification measures (1) Providers and beneficiaries of goods/services provided in par. ((2) have the obligation to apply the simplification measures provided for in this Article. The mandatory condition for the application of simplification measures is that both the supplier and the beneficiary are registered for VAT purposes, according to art. 153. ((. The goods and services for the delivery or supply of which the simplification measures apply are: a) waste and secondary raw materials resulting from their recovery as defined by Government Emergency Ordinance no. 16/2001 on the management of recyclable industrial waste, republished, as amended; b) buildings, parts of the building and land of any kind, for which the charging regime applies; c) construction-assembly works; d) goods and/or services delivered or rendered by or to persons in bankruptcy declared by final and irrevocable decision; e) wood material, according to the provisions of the rules. (3) On invoices issued for supplies of goods referred to in par. (2) suppliers are obliged to enter the entry "reverse charge", without enrolling the related fee. On invoices received from suppliers, the beneficiaries will register the related fee, which they highlight both as a tax collected and as a tax deductible in the tax statement. For operations subject to simplification measures, the fee between the supplier and the beneficiary shall not be paid. (4) Beneficiaries who are taxable persons with mixed regime also apply the provisions of art. 147, depending on the destination of the respective purchases. (5) The application of the provisions of this Article shall be responsible both to the suppliers and to the beneficiaries. If the supplier/provider did not mention "reverse charge" in the invoices issued for the goods/services falling under par. (2), the beneficiary is obliged to apply reverse charge, not to make the payment of the tax to the supplier/provider, to register on his own initiative the mention "reverse charge" in the invoice and to meet the obligations provided in par. ((3). ' 139. Article 160 ^ 1 is repealed. 140. Article 161 will read as follows: "" Art. 161. -Transitional Provisions (. In application of paragraph 1. ((2)-(14): a) an immovable property or part thereof is considered to be built before the date of accession, if that immovable property or part thereof was first used before the date of accession; b) an immovable property or part thereof is considered to be purchased before the date of accession, if the legal formalities for the transfer of title from the seller to the buyer were fulfilled before the date of accession; c) an immovable property or part thereof shall be considered transformed or modernised until the date of accession if, after transformation or modernisation, it was first used before the date of accession. (2) The taxable person who was entitled to the full or partial deduction of the tax and who, on or after the date of accession, does not opt for charging or cancels the option of charging any of the operations provided for in art. 141 141 para. ((2) lit. e), for an immovable property or part of it, built, purchased, transformed or modernized before the date of accession, by way of derogation from the provisions of art. 149, will adjust the fee, according to norms. (3) The taxable person who was not entitled to the full or partial deduction of the related tax for an immovable property or part of it, built, purchased, transformed or modernized before the date of accession, opts to charge any of the operations provided in art. 141 141 para. ((2) lit. e), on or after the date of accession, by derogation from the provisions of art. 149, will adjust the related deductible tax, according to the rules. (4) If an immovable property or part thereof, built, acquired, transformed or modernized before the date of accession, is transformed or modernized after the date of accession, and the value of each transformation or modernisation carried out after the date of accession does not exceed 20% of the value of the immovable property or its part, excluding the value of the land, after transformation or modernization, the taxable person, who was entitled to the full or partial deduction of the related tax, which is not opt to charge the operations provided for in art. 141 141 para. ((2) lit. e) or cancels the option of charging, on or after the date of accession, by derogation from the provisions of art. 149, will adjust the fee, according to norms. (5) If an immovable property or part thereof, built, acquired, transformed or modernized before the date of accession, is transformed or modernized after the date of accession, and the value of each transformation or modernisation carried out after the date of accession exceeds 20% of the value of the immovable property or its part, excluding the value of the land, after transformation or modernization, the taxable person, who was entitled to the full or partial deduction of the related tax, does not opt for charging the operations referred to in art. 141 141 para. ((2) lit. e) or cancel the option of charging, at or after the date of accession, will adjust the related deductible tax, according to the provisions of art. 149. (6) If an immovable property or part thereof, built, acquired, transformed or modernized before the date of accession, is transformed or modernized after the date of accession, and the value of each transformation or modernisation carried out after the date of accession does not exceed 20% of the value of the immovable property or its part, excluding the value of the land, after transformation or upgrading, the taxable person, who was not entitled to the full or partial deduction of the related tax, opt to charge the operations provided for in art. 141 141 para. ((2) lit. e), on or after the date of accession, by derogation from the provisions of art. 149, will adjust the related deductible tax, according to the rules. (7) If an immovable property or part thereof, built, acquired, transformed or modernized before the date of accession, is transformed or modernized after the date of accession, and the value of each transformation or modernisation carried out after the date of accession exceeds 20% of the value of the immovable property or its part, excluding the value of the land, after transformation or modernization, the taxable person, who was not entitled to the full or partial deduction of the related tax, opts for charging the operations referred to in art. 141 141 para. ((2) lit. e), at or after the date of accession, will adjust the fee, according to art. 149. ((8) The taxable person who was entitled to the full or partial deduction of the tax related to a construction or part of it, the land on which it is situated or any other land that is not built, built, purchased, transformed or modernized before the date of accession, and which, on or after the date of accession, does not opt to charge the operations provided for in art. 141 141 para. ((2) lit. f), will adjust the related deductible tax, under the conditions provided in art. 149, but the adjustment period is limited to 5 years. ((9) The taxable person who has not been entitled to the full or partial deduction of the tax related to a construction or part of it, the land on which it is situated or any other land that is not built, built, purchased, transformed or modernized before the date of accession, and which opts to or after the date of accession, for the taxation of the operations referred to in 141 141 para. ((2) lit. f), will adjust the deductible tax related according to art. 149, but the adjustment period is limited to 5 years. (10) Where a construction or part thereof, the land on which it is situated or any other land which is not buildable, constructed, acquired, transformed or upgraded before the date of accession, shall be transformed or modernised. after the date of accession, and the value of each transformation or modernization made after the date of accession does not exceed 20% of the value of the construction, excluding the value of the land, after transformation or modernization, by way of derogation 149, the taxable person, who was entitled to the full or partial deduction of the related tax, does not opt to charge the operations provided for in art. 141 141 para. ((2) lit. f), on or after the date of accession, will adjust the tax deducted before and after the date of accession, according to 149, but the adjustment period is limited to 5 years. (11) Where a construction or part thereof, the land on which it is situated or any other land which is not buildable, constructed, acquired, transformed or upgraded before the date of accession, shall be transformed or modernised. after the date of accession, and the value of each transformation or upgrading made after the date of accession exceeds 20% of the value of the construction, excluding the value of the land, after transformation or modernization, the taxable person, who was entitled the full or partial deduction of the related tax, does not opt for charging operations referred to in art. 141 141 para. ((2) lit. f), on or after the date of accession, will adjust the tax deducted before and after the date of accession, according to 149. (12) Where a construction or part thereof, the land on which it is situated or any other land which is not buildable, constructed, transformed or upgraded before the date of accession, shall be transformed or upgraded after the date of accession, and the value of each transformation or modernisation carried out after the date of accession does not exceed 20% of the value of the construction, excluding the value of the land, after transformation or modernisation, the taxable person, who was not entitled full or partial of the related tax, opt to charge the operations provided for in art. 141 141 para. ((2) lit. f), on or after the date of accession, will adjust the charge not taken before and after the date of accession, according to art. 149, but the adjustment period is limited to 5 years. (13) Where a construction or part thereof, the land on which it is situated or any other land which is not buildable, constructed, acquired, transformed or upgraded before the date of accession, shall be transformed or modernised. after the date of accession, and the value of each transformation or modernization made after the date of accession exceeds 20% of the value of the construction, excluding the value of the land, after transformation or modernization, by way of derogation 149, the taxable person, who was not entitled to the full or partial deduction of the related tax, opts to charge the operations provided for in art. 141 141 para. ((2) lit. f) on or after the date of accession, will adjust the charge not deducted before and after the date of accession, according to 149. (14) Provisions of para. ((8)-(13) are not applicable in the case of the delivery of a new construction or part thereof, as defined in art. 141 141 para. ((2) lit. f). (15) In the case of contracts for the sale of installments, concluded valid, before 31 December 2006 inclusive, which are also carried out after the date of accession, the chargeability of the tax related to the rates due after the date of accession each of the dates specified in the contract for payment of rates In the case of leases concluded valid, prior to December 31, 2006 inclusive, and which are also run after the date of accession, interest on rates due after the date of accession shall not be included in the tax base. (16) In the case of tangible movable property introduced in the country before the date of accession by leasing companies, Romanian legal entities, on the basis of leases concluded with users, Romanian individuals or legal entities, and which were placed in the customs import procedure, with the exemption from payment of the amounts related to all import duties, including value added tax, if purchased after the date of accession by the users, the regulations in force will apply. the date of entry into force of the contract (17) The investment objectives completed by a capital asset, the year following the commissioning of which is the year of Romania's accession to the European Union, shall be subject to the deductible tax adjustment regime provided for in art. 149. (18) Certificate of exemption from tax issued until the date of accession for supplies of goods and services financed by grants or loans granted by foreign governments, international bodies and organisations Non-profit and charity in the country and abroad or individuals, retain their validity during the period of the objectives. No additional exemption certificates are admitted after 1 January 2006. (19) In the case of firm contracts, concluded by December 31, 2006 inclusive, the legal provisions in force on the date of entry into force of the contracts shall apply, for the following operations: a) R & D and innovation activities for the implementation of programs, sub-programs and projects, as well as actions contained in the National Research and Development and Innovation Plan, in core programs and in sectoral plans provided by Government Ordinance no. 57/2002 on scientific research and technological development, approved with amendments and additions by Law no. 324/2003 , as amended, as well as R & D and innovation activities funded in international, regional and bilateral partnership; b) construction, design, repair and maintenance works on monuments commemorating combatants, heroes, victims of war and the Revolution of December 1989. (20) Additional acts to the contracts referred to in par. (19), concluded after January 1, 2007 inclusive, they are applicable to the legal provisions in force after the date of accession. (21) For the guarantees of good execution retained from the value of the construction-assembly works, highlighted as such in tax invoices until December 31, 2006 inclusive, the legal provisions in force at the date of establishment shall apply. the guarantees in question, as regards the chargeability of the value added tax. (22) For the real estate works that are completed in a real estate, for which the general contractors have opted, before January 1, 2007, that the payment of the tax should be made on the date of delivery of the immovable property, the legal provisions force on the date on which they expressed this option. (23) The joint ventures between Romanian taxable persons and taxable persons established abroad or exclusively from taxable persons established abroad, registered as payers of value added tax, up to the date 31 December 2006, including, according to the legislation in force at the time of establishment, shall be considered as distinct taxable persons and shall remain registered for VAT purposes until the date of completion of the contracts for which they were constituted. (24) The operations carried out from the date of accession on the basis of ongoing contracts on this date will be subject to the provisions of this title, with the exceptions provided by this article and art. 161 161 ^ 1. " 141. Article 161 ^ 1 is amended, and after Article 161 ^ 1 a new article is inserted, Article 161 ^ 2, with the following contents: "" Art. 161 161 ^ 1. -Operations carried out before and from the date of accession (1) The provisions in force, at the time when the goods were placed in one of the suspensive regimes provided for in art. 144 144 para. ((1) lit. a) section 1-7 or in a similar regime in Bulgaria, will continue to apply from the date of accession, until the goods of these regimes are left, when those goods, originating in Bulgaria or in the Community, as it was before date of accession a) entered Romania before the date of accession; and b) were placed in such a regime at the entrance to Romania; and c) have not been removed from that regime before the date of accession. (2) The occurrence of any of the following events on or after the date of accession shall be considered as import in Romania: a) the exit of goods in Romania from the temporary admission regime in which they were placed before the date of accession under the conditions mentioned in par. (1), even if the legal provisions have not been complied with; b) the removal of goods in Romania from the suspensive customs regimes in which they were placed before the date of accession, under the conditions provided in par. (1), even if the legal provisions have not been complied with; c) the conclusion in Romania of an internal transit procedure initiated in Romania before the date of accession, for the purpose of delivery of goods with payment in Romania before the date of accession, by a taxable person acting as such. The delivery of goods by mail will be considered for this purpose the internal transit procedure; d) the conclusion in Romania of an external transit procedure initiated before the date of accession; e) any irregularity or violation of the law, committed in Romania during an internal transit procedure initiated under the conditions laid down in lett. c) or during an external transit procedure referred to in lett. d); f) use in Romania, from the date of accession, by any person, of the goods delivered to it before the date of accession, from Bulgaria or from the Community territory, as it was before the date of accession, if: 1. the delivery of the goods was exempt or was likely to be exempt, under the conditions of art. 143 143 para. ((1) lit. a) and b); and 2. the goods were not imported before the date of accession, in Bulgaria or in the Community space, as it was before the date of accession. (3) When an import of goods takes place in any of the situations referred to in par. ((2), there is no tax-generating fact if: a) the goods are dispatched or transported outside the territory of the Community as from the date of accession; or b) imported goods, in the meaning of para. ((2) lit. a) they are not means of transport and are redispatched or transported to the Member State from which they were exported and to the person who exported them; or c) imported goods, in the meaning of para. ((2) lit. a) means of transport which has been purchased or imported before the date of accession, under the general conditions of taxation in Romania, Bulgaria or other Member State of the Community territory, as it was before the date of accession, and/or did not benefit from the exemption from the payment of the tax or its reimbursement as a result of export. This condition shall be deemed to be fulfilled where the date of first use of those means of transport is before 1 January 1999. Art. 161 ^ 2. --Directive transposed This Title shall transpose the 6th Directive, as amended and supplemented. " 142. Title VII will read as follows: "" Excise and other special charges " 143. Article 162 will read as follows: "" Art. 162. -Scope of application Harmonised excise duty shall be special consumption taxes which are due to the state budget for the following products from domestic or import production: a) beer; b) wines; c) fermented beverages other than beer and wine; d) intermediate products; e) ethyl alcohol; f) manufactured tobacco; g) energy products; h) electricity. " 144. Article 163 will read as follows: "" Art. 163. -Definitions For the purposes of this Title, the following definitions shall be used: a) excise goods are the products referred to in art. 162 162; b) the production of excise goods is any operation by which these products are manufactured, processed or modified in any form; c) the tax warehouse is the place under the control of the competent tax authority, where the excise goods are produced, processed, held, received or dispatched under suspension by the authorized warehouse-keeper, in the course of the activity, in certain conditions laid down in this Title and by rules; d) the customs warehouse is the place approved by the customs authority, Law no. 86/2006 on the Customs Code of Romania; e) the authorized warehouse-keeper is the natural or legal person authorized by the competent fiscal authority, in the exercise of its activity, to produce, transform, hold, receive and dispatch excise goods in a warehouse tax; f) the suspension regime is the tax regime according to which the payment of excise duties is suspended during the production, transformation, possession and movement of products; g) the administrative document accompanying the goods-DAI is the document to be used for the movement of excise goods under suspension; h) the simplified accompanying document-DIS is the document to be used for the intra-Community movement of excise goods with paid excise duties; i) the CN code is the tariff item, the tariff subheading or the tariff code, according to the Combined Nomenclature of the Common Customs Tariff valid in the year before the current year; j) the registered operator is the natural or legal person authorized to receive in the exercise of economic activity products subject to excise duties under suspension, originating from other Member States of the European Union; this operator cannot own or expedia products on a standstill basis; k) the unregistered operator is the natural or legal person authorized in the exercise of his profession to perform, on an occasional basis, the same operations provided for the registered operator. " 145. After Article 163, a new article is inserted, Article 163 ^ 1, with the following contents: "" Art. 163 163 ^ 1. -Community territory (1) The head provisions. I of this Title shall apply in the territory of the Community, as defined for each Member State by the Treaty establishing the European Economic Community, and in particular to art. 227, except for the following national territories: a) for the Federal Republic of Germany: Heligoland Island and Busingen territory; b) for the Italian Republic: Livigno, Campione d' Italia and the Italian waters of Lake Lugano; c) the Kingdom of Spain: Ceuta, Melilla and the Canary Islands; d) for the French Republic: overseas territories. (. The operations carried out originating from or having as their destination: a) the Principality of Monaco, will be treated as operations carried out originating from or destined for the French Republic; b) Jungholz and Mittelberg (Kleines Walsertal), will be treated as operations carried out from or having as their destination the Federal Republic of Germany; c) Isle of Man, will be treated as operations carried out coming from or having as destination the United Kingdom of Great Britain and Northern Ireland; d) San Marino, shall be treated as operations carried out from or having the destination of the Italian Republic. " 146. Article 164 will read as follows: "" Art. 164. --The generator Products referred to in art. 162 162 are subject to excise duty at the time of their production on the Community territory or at the time of their importation into that territory. ' 147. Article 166 will read as follows: "" Art. 166. -Release for consumption (. For the purposes of this Title, release for consumption shall mean: a) any exit, including occasional, of excise goods from the suspension regime; b) any production, including occasional, of excise goods outside the suspension regime; c) any import, including occasionally, of excise goods-with the exception of electricity, natural gas, coal and coke-if excise goods are not placed on a standstill basis; d) the use of excise goods inside the tax warehouse other than as raw material; e) any holding outside the suspension arrangements of excise goods which have not been entered in the excise duty system in accordance with this Title; f) the reception, by a registered or unregistered operator, of excise goods, moved from a tax warehouse in another Member State of the European Union. (2) The release for consumption shall also be deemed to be the holding for commercial purposes by a trader of excise goods, which have been released for consumption in another Member State or have been imported into another Member State and for which the excise duty has not been paid in Romania. (3) The movement of excise goods from the fiscal warehouse shall not be considered as release for consumption, under the conditions provided for in section 5 of this chapter and according to the provisions of the rules, to: a) another tax warehouse in Romania or in another Member State; b) a trader registered in another Member State; c) an unregistered trader in another Member State; d) a country outside the Community territory. (4) It is not considered release for consumption the destruction of excise goods in a fiscal warehouse, due to fortuitous cases or force majeure or failure to meet the legal conditions of marketing, under the conditions established by order of the Minister of Public Finance. 148. Article 167 will read as follows: "" Art. 167. -Import (. For the purposes of this Title, import shall mean any entry of excise goods from outside the territory of the Community, with the exception of: a) placing of excise goods imported under the customs procedure suspended in Romania; b) destruction under the supervision of the customs authority of excise goods; c) placement of excise goods in free zones, free warehouses or free ports, under the conditions provided by the customs legislation in force. (. Import shall also be considered: a) the removal of an excise product from a standstill customs procedure, if the product remains in Romania; b) the personal use in Romania of excise goods placed under suspension customs procedure; c) the occurrence of any other event that generates the obligation to pay excise duties on the entry of excise goods from outside the Community territory. " 149. Article 168 will read as follows: "" Art. 168. -Production and possession under suspension (1) It is forbidden to produce excise goods outside the tax warehouse. (2) It is forbidden to have an excise product outside the tax warehouse, if the excise tax on that product has not been paid. (3) The provisions of par. ((1) and (2) shall not apply to beer, wines and fermented beverages other than beer and wines produced in individual households for their own consumption. (4) The provisions of par. ((1) and (2) shall not apply to electricity, natural gas, coal and coke. " 150. Article 169 will read as follows: "" Art. 169. -Beer (. For the purposes of this Title, beer shall mean any product falling within CN code 2203 00 or any product containing a mixture of beer and non-alcoholic beverages falling within CN code 2206 00, having, and in one case and another, a concentration alcoholic greater than 0,5% by volume. (2) For beer produced by small independent producers holding manufacturing facilities with a nominal capacity not exceeding 200,000 hl/year, specific reduced excise duties shall apply. The same applies to beer from small independent producers in the Member States, which have a nominal production capacity not exceeding 200,000 hl/year. (. Each warehousekeeper authorized as a brewer shall be required to submit to the competent fiscal authority, by 15 January of each year, a declaration on his own responsibility concerning the production capacities he holds, according to the rules. (4) Benefit from the reduced level of excise duty all small economic operators producers who cumulatively meet the following conditions: are economic operators brewers who, from a legal and economic point of view, are independent from any other brewer's economic operator; uses physical installations distinct from those of other breweries; use production spaces different from those of any other brewer economic operator and do not operate under license of product of another economic operator brewer. (5) If the authorized warehouse for the production of beer, which benefits from the reduced excise duty, increases its production capacity by purchasing new capacities or expanding existing ones, it shall notify the written the competent fiscal authority about the changes produced, will calculate and will pay to the state budget the excise duties, in the amount corresponding to the new production capacity, starting with the month immediately following the one in which the commissioning took place a, according to the provisions of the rules (6) It is exempted from the payment of excise duty the beer manufactured by the individual and consumed by it and the members of his family, provided that it is not sold. " 151. Article 173 will read as follows: "" Art. 173. -Ethyl alcohol (. For the purposes of this Title, ethyl alcohol shall be: a) all products which have an alcoholic strength exceeding 1,2% by volume and falling within CN codes 2207 and 2208, even where such products are part of a product of another chapter of the Combined Nomenclature; b) products having an alcoholic strength exceeding 22% by volume and falling within CN codes 2204, 2205 and 2206 00; c) brandy and fruit spirits; d) any other product, whether or not in solution, containing drinking spirits. ((2) Tuica and fruit spirits intended for the own consumption of individual households, within the limit of an equivalent quantity of not more than 50 litres per individual household per year, with an alcoholic strength of 100% by volume, shall be excise by applying a quota of 50% of the standard rate of excise duty applied to ethyl alcohol, according to the provisions of the rules. (3) For ethyl alcohol produced in small distilleries, the production of which does not exceed 10 hectolitres pure alcohol/year, specific reduced excise duties shall apply. ((4) Benefit from the reduced level of excise duty the small distilleries which are legally and economically independent from any other distillery, do not operate under the product licence of another distillery and which meet the conditions laid down in the of rules. " 152. In Article 174, the marginal name and paragraph 1 shall read as follows: "" Art. 174. -Manufactured tobacco (. For the purposes of this Title, manufactured tobacco shall be: a) cigarettes; b) cigarettes and cigarillos; c) smoking tobacco: 1. finely cut smoking tobacco intended for rolling in cigarettes; 2. Other smoking tobacco. " 153. Article 175 will read as follows: "" Art. 175. --Energy products (. For the purposes of this Title, the energy products shall be: a) products falling within CN codes from 1507 to 1518 if they are intended for use as heating fuel or engine fuel; b) products falling within CN codes 2701, 2702 and 2704 to 2715; c) products with CN codes 2901 and 2902; d) products falling within CN code 2905 11 00, which are not of synthetic origin, only if they are intended for use as heating fuel or engine fuel; e) products with CN code 3403 f) products with CN code 3811; g) products with CN code 3817 h) products covered by CN code 3824 90 99 if they are intended for use as a fuel for heating or engine fuel. (2) Enter the provisions of the 4th and 5th sections of the head. I of this Title only the following energy products: a) products falling within CN codes from 1507 to 1518 if they are intended for use as heating fuel or engine fuel; b) products falling within CN codes 2707 10, 2707 20, 2707 30 and 2707 50; c) products with CN codes from 2710 11 to 2710 19 69. For products falling within CN codes 2710 11 21, 2710 11 25 and 2710 19 29, the provisions of Section 5 shall apply only to bulk commercial movements; d) products falling within CN codes 2711, except 2711 11, 2711 21 and 2711 29; e) products with CN code 2901 10; f) products falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44; g) products covered by CN code 2905 11 00, which are not of synthetic origin, if they are intended for use as heating fuel or engine fuel; h) products covered by CN code 3824 90 99 if they are intended for use as a fuel for heating or engine fuel. (3) The energy products for which excise duty is due are: a) lead petrol with CN codes 2710 11 31, 2710 11 51 and 2710 11 59; b) unleaded petrol with CN codes 2710 11 31, CN 2710 11 41, 2710 11 45 and 2710 11 49; c) diesel with CN codes from 2710 19 41 to 2710 19 49; d) lampante oil (kerosene) with CN codes 2710 19 21 and 2710 19 25; e) liquefied petroleum gas with CN codes from 2711 12 11 to 2711 19 00; f) natural gas falling within CN codes 2711 11 00 and 2711 21 00; g) fuel oil with CN codes from 2710 19 61 to 2710 19 69; h) coal and coke with CN codes 2701, 2702 and 2704. (4) Energy products, other than those of par. (3), are subject to excise duty if they are intended to be used, put up for sale or used as heating fuel or engine fuel. The level of excise duty will be fixed according to the destination, at the level applicable to heating fuel or equivalent engine fuel. (5) In addition to the energy products provided in par. ((1), any product intended to be used, put up for sale or used as a fuel for the engine or as a additive or to increase the final volume of the engine fuel shall be excise duty on the equivalent engine fuel. (6) In addition to the energy products provided in par. (1), any other product, with the exception of peat, intended to be used, put up for sale or used for heating, shall be excise duty applicable to the equivalent energy product. ((7) The consumption of energy products on the premises of a place of production of energy products is not release for consumption when it is carried out for production purposes. When such consumption is carried out for purposes other than that of production and, in particular, for the propulsion of vehicles, it shall be regarded as release for consumption. " 154. After Article 175, four new articles are introduced, Articles 175 ^ 1 to 175 ^ 4, with the following contents: "" Art. 175 175 ^ 1. --Natural gas (1) Natural gas shall be subject to excise duty, and the excise duty shall become chargeable at the time of delivery of this product by authorized suppliers according to the law, directly to the final consumers. (2) Economic operators authorized in the field of natural gas have the obligation to register with the competent fiscal authority, under the conditions laid down in the rules. Art. 175 ^ 2. -Coal and coke (1) Coal and coke shall be subject to excise duty and excise duty shall become chargeable at the time of delivery of such products by the extraction and production companies respectively. (2) Coal and coke production companies, as operators with excise goods, are required to register with the competent tax authority under the conditions laid down in the rules. Art. 175 ^ 3. --Electricity (. For the purposes of this Title, electricity shall be the product under CN code 2716. (2) Electricity will be subject to excise duty and excise duty will become chargeable at the time of electricity invoicing supplied to final consumers. (3) It is not considered as release for consumption electricity consumption for electricity production, combined production of electricity and heat, and the consumption used to maintain the capacity to produces, to transport and distribute electricity, within the limits set by the National Energy Regulatory Authority. (4) Authorized economic operators in the field of electricity have the obligation to register with the competent fiscal authority, under the conditions laid down in the rules. Art. 175 ^ 4. --exceptions (1) The provisions on excise duty shall not apply to: 1. the resulting heat and products with CN codes 4401 and 4402; 2. the following uses of energy products and electricity: a) the energy products used for purposes other than as motor fuel or heating fuel; b) dual use of energy products. An energy product is used dual when used both as a heating fuel and for purposes other than for the engine or for heating. The use of energy products for chemical reduction and electrolytic and metallurgical processes is considered to be dual use; c) electricity used mainly for the purpose of chemical reduction in electrolytic and metallurgical processes; d) electricity, when it represents more than 50% of the cost of a product, according to the provisions of the rules; e) mineralogical processes, according to the norms. (. The production of energy products shall not be considered as: a) operations during which small quantities of energy products are accidentally obtained, according to the provisions of the rules; b) the operations by which the user of an energy product makes it possible to reuse it within his undertaking, provided that the excise duty already paid for such a product is not less than the excise duty which may be due, if the product Reused energy will be liable to impose; c) an operation consisting of the mixture-outside a place of production or of a fiscal warehouse-of energy products with other energy products or other materials, provided that: 1. the excise duties on the components have been previously paid; and 2. the amount paid shall not be less than the amount of the excise duty which could be applied to the mixture. (3) The condition provided in par. ((2) lit. c) section 1 1 will not apply if that mixture is exempt for specific use. ' 155. Article 176 will read as follows: "" Art. 176. -Excise level (1) The level of harmonised excise duty in the period 2007 to 2010 is as set out in Annex no. 1 1 which forms an integral part of this Title. (2) The level of excise duties provided for in no. crt. 5 5-9 of Annex no. 1 1 includes the contribution for the financing of health expenditure referred to in Title XI of the Law no. 95/2006 on health care reform. The amounts related to this contribution shall be transferred to the Ministry of Public Health (3) For energy products for which the excise duty is set at 1,000 litres, the volume will be measured at a temperature of 15 ° C. (4) A reduced excise duty shall apply to diesel for use in agriculture. (5) The level and conditions regarding the application of the reduced excise duty shall be established by Government decision, at the proposal of the Ministry of Public 156. In Article 177, paragraphs 1 and 1 ^ 1 shall read as follows: "" Art. 177. -(1) For cigarettes, the excise duty due shall be equal to the sum of the specific excise duty and the ad valorem excise duty, but not less than 91% of the excise duty on cigarettes of the most sold price category, which is the minimum excise duty. When the sum of the specific excise duty and the ad valorem excise duty is less than the minimum excise duty, the minimum excise duty shall be paid. ((1 ^ 1) Semestrial, by order of the Minister, the Ministry of Public Finance will determine the level of the minimum excise duty according to the evolution of the excise duty related to cigarettes in the most sold price category. " 157. Article 178 will read as follows: "" Art. 178. -General rules ((1) The production and/or storage of excise goods, where the excise duty has not been paid, may take place only in a fiscal warehouse. (2) A tax warehouse may be used only for the production and/or storage of excise goods. (3) The tax warehouse cannot be used for the retail sale of excise goods. (4) The holding of excise goods outside the fiscal warehouse, for which proof of payment of excise duties cannot be made, shall attract their payment. (5) I take exception to the provisions of par. (3) tax warehouses that deliver energy products to planes and ships or provide excise goods from duty free shops, under the conditions laid down in the rules. (6) I am an exception to the provisions of para. ((1) small producers of quiet wines producing on average less than 200 hl of wine per year. " 158. Article 179 will read as follows: "" Art. 179. -Application for authorization as fiscal warehouse (. A fiscal warehouse may operate only on the basis of the valid authorization issued by the competent fiscal authority. ((2) In order to obtain the authorization, for a place to function as a tax warehouse, the person intending to be an authorized warehousekeeper for that place must submit an application to the competent fiscal authority, in the manner and in the form provided in the rules (3) The application must contain information and be accompanied by documents on: a) location and nature of the place; b) the types and quantity of excise goods estimated to be produced and/or stored within one year; c) identity and other information regarding the person who is to carry out his/her activity as an authorized warehousekeeper; d) the capacity of the person to be authorized warehousekeeper to satisfy the requirements laid down in art. 183. (4) The provisions of par. (3) will adapt according to the specific activity to be carried out in the fiscal warehouse, according to the rules. (5) The person intending to be an authorized warehousekeeper shall also submit a copy of the management contract or the property deeds of the premises where the place is located. (6) The person who expressly manifests his intention to be an authorized warehousekeeper for several tax warehouses may submit to the competent tax authority a single application. The application will be accompanied by the documents provided for by this title, related to each location. 159. Article 180 will read as follows: "" Art. 180. -Conditions of authorization (. The competent fiscal authority shall issue the tax warehouse authorization for a place only if the following conditions are met: a) the place is to be used for the production, bottling, packaging, receipt, possession, storage and/or dispatch of excise goods. In the case of a place that will be authorized only as a storage fiscal warehouse, the quantity of excise goods stored must be higher than the quantity provided for in the rules, differentiated according to the group of products stored and excise duties potential related; b) the place is located, built and equipped so as to prevent the removal of excise goods from this place without payment of excise duties, according to the provisions of the norms; c) the place shall not be used for the retail sale of excise goods; d) in the case of a natural person who is to carry out his activity as an authorized warehousekeeper, it has not been definitively convicted of the crime of abuse of trust, forgery, use of forgery, deception, embezzlement, testimony false, giving or taking bribes in Romania or in any of the foreign states in which she was domiciled/resident in the last 5 years, not to have been convicted of an offence among those covered by this Code, by Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions, by Law no. 86/2006 on the Customs Code of Romania, Law no. 241/2005 to prevent and combat tax evasion, the Accounting Law no. 82/1991 , republished, by Law no. 31/1990 on companies, republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions; e) in the case of a legal person who is to carry out his activity as an authorized warehousekeeper, the administrators of these legal persons have not been definitively convicted of the crime of abuse of trust, forgery, use of forgery, deception, embezzlement, false testimony, giving or taking bribes in Romania or in any of the foreign states in which she was domiciled/resident in the last 5 years, not to have been convicted of an offence among those regulated by this code, of Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, by Law no. 86/2006 ,, of Law no. 241/2005 ,, of Law no. 82/1991 , republished, by Law no. 31/1990 , republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions; f) the person who is to carry out his activity as an authorized warehousekeeper must prove that he can meet the requirements laid down in art. 183. (2) Provisions of para. (1) will be adapted accordingly by groups of excise goods and categories of warehousekeepers, according to the rules. (3) The places related to the state reserve and the mobilization reserve shall be assimilated to storage fiscal warehouses, according to the provisions of the rules. " 160. Article 181 will read as follows: "" Art. 181. -Authorization as tax warehouse (1) The competent fiscal authority shall notify in writing the authorization as fiscal warehouse, within 60 days from the date of submission of the complete authorization documentation. (. The authorization shall contain the following: a) the identification of the authorised warehousekeeper; b) description and location of the fiscal warehouse; c) type of excise goods and the nature of the activity; d) the maximum storage capacity, in the case of fiscal warehouses used only for storage operations; e) guarantee level; f) the validity period of the authorization; g) any other information relevant to the authorization. (3) In the case of tax warehouses authorized for storage, the maximum storage capacity of the proposed fiscal warehouse will be determined in agreement with the competent fiscal authority, in accordance with the specifications of the rules. Once determined, it will not be able to be exceeded under the conditions of existing authorization. If this storage capacity exceeds the maximum set in the authorization, it will be necessary that, within 15 days of the change in the initial storage capacity, an approval is required for the changed circumstances. ((. Authorisations may be amended by the competent fiscal authority. (. Before the authorisation has been amended, the competent fiscal authority shall inform the authorised warehousekeeper of the proposed amendment and its reasons. ((6) The authorized warehouse operator may request the competent tax authority to modify the authorization, under the conditions laid down in the rules (7) The procedure for the authorization of fiscal warehouses does not fall under the legal provisions on the procedure of tacit approval. " 161. Article 183 will read as follows: "" Art. 183. -Obligations of the authorised warehousekeeper (. Any authorised warehousekeeper shall be required to meet the following requirements: a) to submit to the competent fiscal authority, if deemed necessary, a guarantee, in the case of production, conversion and possession of excise goods, as well as a mandatory guarantee for the movement of these products, under the conditions established by rules; b) install and maintain locks, seals, measuring instruments or other similar instruments, necessary to ensure the security of excise goods located in the fiscal warehouse; c) keep accurate and up-to-date records on raw materials, ongoing work and finished excise goods, produced or received in tax warehouses and dispatched from tax warehouses, and present the appropriate records, at the request of the competent authorities d) keep an appropriate system of stock records from the fiscal warehouse, including an administration, accounting and security system; e) ensure the access of the competent tax authorities to any area of the tax warehouse, at any time when the tax warehouse is in operation and at any time when the tax warehouse is open for the receipt or dispatch products; f) present the excise goods to be inspected by the competent tax authorities at their request; g) to provide free of charge an office in the premises of the tax warehouse, at the request of the competent tax authorities; h) to investigate and report to the competent tax authorities any loss, lack or irregularity with regard to excise goods; i) to notify the competent fiscal authorities of any proposed extension or modification of the structure of the fiscal warehouse, as well as of the modus operandi in it, which may affect the amount of the guarantee constituted according to the provisions lit. a); j) notify the competent fiscal authority of any change to the original data on the basis of which the warehousing authorization was issued, within 30 days from the date of registration of the modification; k) for tax warehouses in which activities that are subject to regulation from the point of view of environmental protection will be carried out, it is mandatory to obtain the integrated environmental authorization/authorization, according to the provisions of the legislation in vigor; l) comply with other requirements imposed by the rules. (2) Provisions of para. (1) will be adapted accordingly by groups of excise goods and categories of warehousekeepers, as specified in the rules. " 162. Article 184 will read as follows: "" Art. 184. -Authorisation transfer regime ((. Authorisations shall be issued only for authorised warehousekeepers appointed and shall not be transferable. (2) When the sale of the place takes place, the authorization will not be automatically transferred to the new owner. The new possible authorised warehousekeeper must submit an application for authorisation. ' 163. Article 185 will read as follows: "" Art. 185. -Cancellation, revocation and suspension of authorisation (1) The competent tax authority may cancel the authorization for a tax warehouse when inaccurate or incomplete information has been given to it in connection with the authorization of the tax warehouse. (. The competent fiscal authority may revoke the authorization for a tax warehouse in the following situations: a) in the case of an authorised warehousekeeper, a natural person, if: 1. the person has died; 2. the person was convicted by a final court decision, in Romania or in a foreign state, for the crime of abuse of trust, forgery, use of forgery, deception, embezzlement, false testimony, giving or taking bribes or a the offence between those covered by this Code, Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, by Law no. 86/2006 ,, of Law no. 241/2005 ,, of Law no. 82/1991 , republished, by Law no. 31/1990 , republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions; 3. the activity carried out is in bankruptcy or liquidation situation; b) in the case of an authorised warehousekeeper, who is a legal person, if: 1. in relation to the legal person, a bankruptcy or liquidation procedure has been opened; or 2. any of the administrators of the legal person was convicted by a final court decision, in Romania or in a foreign state, for the crime of abuse of trust, forgery, use of forgery, deception, embezzlement, testimony lying, giving or taking bribes or a criminal offence between those covered by this Code, by Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, by Law no. 86/2006 ,, of Law no. 241/2005 ,, of Law no. 82/1991 , republished, by Law no. 31/1990 , republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions; c) the authorized warehouse-keeper does not comply with any of the requirements provided in art. 183 183 or art. 195-198 195-198; d) where the warehousekeeper concludes an act of sale of the place; e) for the situation provided in par. ((9); f) during a continuous period of at least 6 months, the quantity of excise goods stored in the fiscal warehouse is less than the quantity provided for in the rules, according to art. 180 180 para. ((1) lit. a). (3) The competent tax authority may revoke the authorization for a tax warehouse and where a final judgment has been rendered for an offence between those covered by this Code, the Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, by Law no. 86/2006 ,, of Law no. 241/2005 ,, of Law no. 82/1991 , republished, by Law no. 31/1990 , republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions. ((4) On the proposal of the control bodies, the competent fiscal authority may suspend the authorization for a fiscal warehouse, as follows: a) for a period of 1-6 months, if it was found to commit one of the contravention acts that attract the suspension of the authorization; b) until the final settlement of the criminal case, if the criminal action has been set in motion for an offence between those covered by this Code, by Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, by Law no. 86/2006 ,, of Law no. 241/2005 ,, of Law no. 82/1991 , republished, by Law no. 31/1990 , republished, with subsequent amendments and completions, or for any other act against the tax regime, regulated by the Criminal Code of Romania, republished, with subsequent amendments and completions. (5) The decision by which the competent fiscal authority has decided to suspend, revoke or cancel the tax warehouse authorization will also be communicated to the warehousekeeper of the authorization. (6) The disgruntled authorized warehouse can challenge the decision to suspend, revoke or cancel the authorization for a fiscal warehouse, according to the legislation in force. (7) The decision of suspension, revocation or cancellation of the tax warehouse authorization shall take effect from the date of the communication or from another date contained therein, as the case may be. (8) The testing of the decision to suspend, revoke or cancel the tax warehouse authorization suspends the legal effects of this decision during the resolution of the appeal in the administrative procedure. (9) If the authorized warehousekeeper wishes to waive the authorization for a tax warehouse, he or she is required to notify that fact to the competent tax authority at least 60 days before the date from which the waiver of Authorisation shall take effect. (10) In case of cancellation of the authorization, the application for a new authorization may be submitted only after a period of at least 5 years from the date of cancellation. ((11) In case of revocation of the authorization, the application for a new authorization may be submitted only after a period of at least 6 months from the date of revocation. ((12) Authorized warehousekeepers, who have been suspended, revoked or cancelled the authorization and who hold stocks of excise goods on the date of suspension, revocation or cancellation, may capitalize on the products registered in stock-raw materials, semi-finished products, finished products only with the consent of the competent tax authority, under the conditions laid down by the rules. 164. After Article 185, a new section is inserted, section 4 ^ 1, with Articles 185 ^ 1 and 185 ^ 2, with the following contents: " SECTION 4 ^ 1-a Registered operator and unregistered operator Art. 185 ^ 1. -registered operator ((. The operator registered before the receipt of the products must be registered with the competent fiscal authority, under the conditions laid down in the rules. (. The registered operator shall comply with the following conditions: a) to guarantee the payment of excise duties under the conditions fixed by the competent fiscal authority; b) to keep the supplies of product supplies; c) to present the products at any time required by the control bodies; d) accept any monitoring or verification of the stock. (3) For registered operators, the excise duty will become chargeable at the time of receipt of the products. Art. 185 ^ 2. -Unregistered operator The unregistered operator has the following obligations a) to give a declaration to the competent fiscal authority, prior to the dispatch of the products by the authorized warehouse-keeper, and to guarantee the payment of excise duties under the conditions laid down in the rules; b) pay the excise duty on the working day immediately following that in which the products were received; c) accept any control that allows the competent tax authority to ensure the receipt of the products and the payment of the related excise duties. " 165. Article 186 will read as follows: "" Art. 186. -Displacement of excise goods under suspension ((. The competent authorities of the competent fiscal authorities of a Member State shall be recognised as being authorised both for national circulation and for intra-Community movements of excise goods. (. During the movement of an excise product, the excise duty shall be suspended if the following requirements are satisfied: a) the movement takes place between: 1. two tax warehouses; 2. a tax warehouse and a registered operator; 3. a tax warehouse and an unregistered operator; b) the product is accompanied by a minimum of 3 copies of an accompanying administrative document satisfying the requirements laid down in the rules; c) the packaging in which the product is moved has markings which identify the type and quantity of the product inside; d) the container in which the product is moved is properly sealed, according to the rules; e) the competent tax authority has received the guarantee for payment of excise duties on the product. " 166. Article 187 will read as follows: "" Art. 187. -Accompanying administrative document ((. The placing of excise goods under suspension shall only be permitted when accompanied by the accompanying administrative document. The model of the accompanying administrative document will be provided in the rules. (. In the case of movement of excise goods under suspension, this document shall be drawn up in 5 copies, used as follows: a) the first copy remains at the sender tax warehouse; b) copies 2, 3 and 4 of the document accompany the excise goods during the movement until the receiving fiscal warehouse, the registered operator or the unregistered operator. Upon arrival of the products at the place of destination, they must be completed by the recipient and be certified by the competent fiscal authority within which the recipient operates, with the exceptions provided for in the rules. After certification, copy 2 of the accompanying administrative document shall be kept by him, copy 3 shall be sent to the consignor, and copy 4 shall be transmitted and shall remain with the competent fiscal authority of the recipient; c) copy 5 shall be transmitted by the consignor, at the time of dispatch of the products, to the competent fiscal authority within which it operates. (3) The receiving tax warehouse, the registered operator or the unregistered operator is required to submit to the sender warehouse the copy of copy 3 of the accompanying administrative document, in accordance with the legislation of the Member State of sender. 167. Article 188 will read as follows: "" Art. 188. -Receipt of excise goods under suspension For a product under suspension which is uncalled for, the excise duty shall continue to be suspended upon receipt of the product, if the following requirements are satisfied: a) the excise product is placed in the fiscal warehouse or sent to another fiscal warehouse, according to the requirements provided in art. 186 186 para. ((2); b) the receiving tax warehouse shall enter on each copy of the accompanying administrative document the type and quantity of each excise product received, as well as any discrepancy between the excise goods received and the excise product entered in the the accompanying administrative documents, signing and enrolling the date on each copy of the document; c) the receiving tax warehouse must obtain from the competent fiscal authority the certification of the administrative document accompanying the excise goods received, with the exceptions provided in the norms; d) within 15 days following the month of receipt of the products by the receiving fiscal warehouse, he shall return copy 3 of the accompanying administrative document to the sender tax warehouse. " 168. Article 189 will read as follows: "" Art. 189. -Conditions of excise duty during movement (1) In the case of any deviation from the requirements provided in art. 186-188, the excise duty is due by the person who dispatched the excise product. ((2) Any person who dispatches an excise product under suspension is exempt from the obligation to pay excise duties on that product, if he receives from the recipient of the product, namely the tax warehouse, the registered operator or the unregistered, recipient, copy 3 of the accompanying administrative document duly certified. '; 169. After Article 189 a new article is inserted, Article 189 ^ 1, with the following contents: "" Art. 189 189 ^ 1. -Discharge of the accompanying administrative document If a person who has dispatched an excise product under suspension does not receive the certified accompanying administrative document, within 45 days from the date of dispatch of the product, he shall have the duty to notify the authority within the next 5 days. tax jurisdiction on this fact and to pay the excise duties on that product, within 7 days from the date of expiry of the deadline for receipt of that document. ' 170. Article 190 will read as follows: "" Art. 190. -Moving of energy products through fixed pipelines In the case of energy products moved under suspension by fixed pipes, in addition to compliance with the provisions of art. 188 and 189, the sender tax warehouse shall have the obligation to provide the competent tax authorities, at their request, with accurate and current information on the movement of energy products. " 171. Article 191 will read as follows: "" Art. 191. -The movement of an excise product between a tax warehouse and a customs office ((1) In case of movement of an excise product between a fiscal warehouse in Romania and a customs office of exit from the Community territory or between a customs office of entry into the Community territory and a fiscal warehouse in Romania, the excise duty shall be suspended if the conditions laid down by the rules are These conditions are in accordance with the principles laid down in art. 186-190. ((2) In case of movement of an excise product between a fiscal warehouse in Romania and a customs office of exit from the Community territory, the suspension system shall be discharged by proof issued by the customs office of exit from the Community territory, which shall confirm that the products have actually left this territory. That customs office shall send back to the consignor the certified copy of the accompanying administrative document intended for it, within 15 days of the date of actual export. " 172. In Article 192, paragraphs 6 and 7 shall read as follows: " (6) In the case of an energy product, for which the excise duty was not previously chargeable, the excise duty becomes chargeable on the date on which the energy product is offered for sale or to which it is used as a fuel for engine or fuel for Heating. (7) In the case of an excise product, for which the excise duty was not previously chargeable and which is stored in a tax warehouse for which the authorization is revoked, the excise duty becomes chargeable on the date of communication of revocation or cancellation authorization for excise goods that may be released for consumption. " 173. After Article 192, a new article is inserted, Article 192 ^ 1, with the following contents: "" Art. 192 192 ^ 1. -Excise refunds (1) For energy products contaminated or accidentally combined, returned to the fiscal warehouse for recycling, the excise duty paid will be able to be returned under the conditions laid down in the rules. ((. For alcoholic beverages and tobacco products withdrawn from the market, if their condition or age makes them unfit for consumption, the excise duty paid may be returned under the conditions laid down in the rules. ((. The refund shall not exceed the amount actually paid. " 174. After article1 192 ^ 1 a new section is inserted, section 5 ^ 1 -a, with Articles 192 ^ 2 and 192 ^ 3, with the following contents: " SECTION 5 ^ 1 -a Shortages and irregularities during the intra-Community movement under suspension of excise goods Art. 192 ^ 2. --Lipses during suspension (1) Authorized warehousekeepers benefit from exemption for losses of the nature of those provided in art. 192 192 para. (in this case, the losses must be proven, in accordance with the rules of the Member State of destination. These exemptions also apply to registered and unregistered operators during transport on a standstill basis. (2) Without contravening the provisions of art. 192 192 ^ 3, in the case of lipses, other than the losses referred to in paragraph 1. ((1), and in the case of losses for which the exemptions provided in par. ((1), the excise duty will be determined on the basis of the quotas applicable in those Member States, when the losses-correctly established by the competent tax authorities-have occurred or, if necessary, at the time when the absence was Registered. (3) The lipses referred to in par. (2) and losses not exempt according to the provisions of par. ((1) will, in all cases, be indicated by the competent tax authorities on the back of the copy of the accompanying administrative document to be returned to the sender, according to the procedure established by the rules. Art. 192 ^ 3. -Irregularities and misconduct (1) If an irregularity or misconduct was committed during the movement, involving the chargeability of excise duties, it shall be due, in the Member State where the deviation or irregularity occurred, by the natural or legal person in the country of origin who guaranteed payment of the excise duty for circulation, without it encroaching on the start of criminal proceedings. (. If the excise duty is paid in a Member State other than that of origin of the products, the Member State which has collected the excise duty shall inform the competent tax authorities of the country of origin. (3) If during transport an irregularity or irregularity has been detected, being unable to determine where it occurred, then it is considered that the deviation took place on the territory of the Member State where it was detected. (4) When products subject to excise duty do not reach their destination and it is not possible to establish the place where the deviation or irregularity was committed, it will be considered to have been committed in the Member State of delivery of the products, which will collect the excise duty with the quota in force on the date on which the products were delivered, unless, within a period of 4 months from the date of delivery of the products, evidence is presented to ensure the competent tax authorities of the correctness of the transaction or to bring clarification on the place where the deviation or irregularity occurred. ((. If, before the expiry of the period of 3 years from the date on which the accompanying administrative document has been drawn up, the Member State where the deviation or irregularity has actually taken place is established with certainty, that Member State shall collect the excise duty by applying the quota in force on the date on which the goods were delivered. In this case, as soon as the proof of collection of the tax has been presented, the excise duty initially paid will be refunded. 175. After Article 192 ^ 3 a new section is inserted, section 5 ^ 2 -a, with articles 192 ^ 4 -192 ^ 10, with the following contents: " SECTION 5 ^ 2 -a Intra-Community movement of paid excise goods Art. 192 ^ 4. -Products with paid excise taxes, used for commercial purposes in Romania (1) If the products subject to excise duty, which have already been released in consumption in a Member State, are held for commercial purposes in Romania, the excise tax will be charged in Romania. (2) All purposes, other than the own needs of individuals, are considered commercial purposes. ((3) The excise duty is due, as the case may be, by the Romanian trader or by the person who receives the products for use in Romania. (4) The products referred to in paragraph ((1) circulate between the Member State in which they have already been released in consumption and Romania, accompanied by the simplified accompanying document. (5) The trader or person referred to in par. ((3) must meet the following requirements: a) prior to the dispatch of the products to give a declaration to the competent tax authorities in relation to the place where they are to be received and to guarantee payment of excise duties; b) pay the excise taxes, according to the provisions of art. 193 193; c) submit to any checks which allow the competent tax authority to confirm the actual receipt of the goods and the corresponding payment of excise duties. (6) In the case of products subject to excise duties, which have already been released in consumption in Romania and which are delivered to another Member State, the trader who made the delivery may benefit from the refund of excise duties paid in Romania, according to art. 192 192 ^ 6. Art. 192 ^ 5. -Simplified accompanying document (. The simplified accompanying document shall be drawn up by the consignor in 3 copies and shall be used as follows: a) the first copy remains with the sender b) specimens 2 and 3 of the simplified accompanying document accompany the excise goods during transport to the recipient; c) copy 2 remains at the recipient of the products; d) copy 3 must be returned to the consignor with the certification of the reception and the indication of the subsequent tax treatment of the goods in the Member State of destination, if the supplier expressly requests it in a request for refund of excise duties. (. The model of the simplified accompanying document shall be laid down in the rules. Art. 192 ^ 6. -Refund of excise duties on paid excise goods (1) A trader during his activity may request the refund of excise duties on excise goods which have been released for consumption in Romania, when these products are intended for consumption in another Member State, in compliance with following conditions: a) before the products are released, the trader must make a request for a refund to the competent tax authority and prove that the excise duty has been paid; b) the delivery of products to the Member State of destination is made in accordance with the provisions of 192 192 ^ 4; c) the sender trader must submit to the competent tax authority the returned copy of the document provided for in art. 192 ^ 5, certified by the consignee, which must be accompanied by a document stating that the excise duty has been paid in the Member State of destination. The trader shall also submit the address to the office of the competent tax authority of the Member State of destination and the date of acceptance of the recipient's declaration by the competent fiscal authority of the Member State of destination, along with the registration number of this declaration. (2) For products subject to excise duty, which are marked and released for consumption in Romania, excise duties may be returned by the competent fiscal authority, if this authority has determined that the respective markings have been destroyed under the conditions provided in the rules (3) In the cases provided in art. 192 192 ^ 3, the competent fiscal authority will refund the excise duty paid only when the excise duty has been previously paid in the Member State of destination, in accordance with the procedure laid down in art. 192 ^ 3 para. ((5). (4) In the cases referred to in art. 192 ^ 8 para. (1), the competent fiscal authority, at the request of the seller, may refund the excise duty paid when the seller has followed the procedures provided for in art. 192 ^ 8 para. ((4). Art. 192 ^ 7. --Individuals (. For products subject to excise duty and released for consumption in another Member State, purchased by natural persons for their own needs and transported by themselves, excise duty shall be due in the Member State in which the products were purchased. (. The products purchased by natural persons shall be deemed to be intended for commercial purposes, under the conditions and quantities laid down in the rules. (3) The products purchased and transported in quantities exceeding the limits laid down in norms and intended for consumption in Romania shall be deemed to be purchased for commercial purposes and, in this case, shall be due to excise duty in Romania. ((4) The excise duty becomes chargeable in Romania and for the quantities of energy products released in consumption in another Member State and transported by individuals or on their behalf, using atypical transport modalities. The transport of fuel other than in the tanks of motor vehicles or in suitable reserve canisters, as well as the transport of liquid heating products other than in self-tankers used on behalf of professional traders. Art. 192 ^ 8. --Remote selling (1) Products subject to excise duty, purchased by persons who do not have the quality of authorized warehousekeeper or registered or unregistered operator and who are dispatched or transported directly or indirectly by the seller or on behalf of the seller, shall be subject to excise duty in the Member State of destination. For the purposes of this Article, the Member State of destination shall be the Member State in which the sending or transport of excise goods arrives. ((2) Delivery of products subject to excise duty, already released in consumption in a Member State and which are dispatched or transported directly or indirectly by the seller or on his behalf to a person referred to in par. (1), established in another Member State, shall make the excise duty payable in respect of those products in the Member State of destination. In this situation, the excise duty paid in the Member State of origin of the goods will be refunded at the request of the seller, under the conditions established by the rules. ((. The excise duty of the Member State of destination shall be payable by the seller at the time of delivery. (. The Member State where the seller is established shall ensure that he is in a position to meet the following requirements: a) guarantee the payment of excise duty under the conditions fixed by the Member State of destination before the consignment of the products and ensure payment of excise duties after the arrival of b) to keep the supplies of product supplies. Art. 192 ^ 9. -Tax representative (. For products subject to excise duty originating in another Member State, the authorized warehouse-keeper may designate a tax representative. (2) The fiscal representative must be established in Romania and registered with the competent fiscal authority. (3) The tax representative must be in place and on behalf of the recipient, who does not have the status of authorized warehousekeeper, to comply with the following requirements: a) guarantee payment of excise duty, under the conditions laid down by the competent tax authorities of the Member State of destination b) pay the excise duty at the time of receipt of the goods, according to the procedures established by the c) to keep the supplies of supplies; d) indicate to the competent tax authority the place where the goods are delivered. (4) For situations regulated in art. 192 ^ 8, the seller may designate a tax representative, in the form and manner provided in par. ((2) and (3). Art. 192 ^ 10. -Declarations on intra-Community acquisitions and deliveries Registered and non-registered operators as well as tax representatives are required to submit to the competent tax authority a monthly statement on purchases and deliveries of excise goods, up to and including the 15th of the following month the one to which the situation relates, under the conditions established by the rules. 176. After Article 192 ^ 10 a new section is inserted, section 5 ^ 3 -a, with Article 192 ^ 11, with the following contents: " SECTION 5 ^ 3 -a Registration of operators of excise goods Art. 192 ^ 11. --Electronic data register (. The competent fiscal authority shall take measures to establish an electronic database containing a list of persons authorised as registered warehouses and operators and a list of places authorised as tax warehouses. (2) Persons authorized as registered warehousekeepers and operators, as well as authorized places as tax warehouses will be assigned by the competent fiscal authority a excise code, the configuration of which will be made according to the provisions of of the rules (3) The data described in par. (1) shall be communicated to the competent fiscal authority of each Member State. All data will only be used to verify that a person or place is authorised or registered. (4) The competent fiscal authority will take measures to ensure that persons involved in intra-Community movement of products subject to excise duty are allowed to obtain confirmation of their information. ((5) Any information communicated, in any way, is of a confidential nature, shall be subject to the obligation of the tax secret and shall benefit from the protection applied to similar information, in accordance with the national law of the receiving Member State. " 177. Article 193 will read as follows: "" Art. 193. -Payment of excise duties on the state budget (1) The excise taxes are revenues to the state budget. The term of payment of excise duties is until the 25th of the month following that in which the excise tax becomes chargeable. (2) By exception to the provisions of par. (1), the term of payment of excise duties shall be: a) in the case of registered operators-the working day immediately following that in which the excise goods were received; b) in the case of authorized suppliers of electricity or natural gas-the 25th of the month following that in which the invoicing to the final consumer took place. (3) In the case of the import of an excise product, which is not placed in a suspensive regime, by way of derogation from paragraph ((1), the timing of the excise duty shall be the time of registration of the import customs declaration 178. Article 194 will read as follows: "" Art. 194. -Filing of excise duties ((1) Any excise tax payer provided for in this chapter shall be required to submit monthly to the competent fiscal authority a declaration of excise duties, whether or not the excise duty for that month is due. (2) By exception to the provisions of par. ((1), the non-registered operator has the obligation to submit the excise tax declaration for each individual operation. ((. The declarations of excise duty shall be submitted to the competent fiscal authority by the authorized warehousekeepers, until the 25th of the month following that to which the declaration relates. (4) In the situations provided in art. 166 166 para. ((1) lit. b) and e), an excise declaration must be immediately submitted to the competent fiscal authority and, by way of derogation from the provisions of art. 193 193, the excise duty shall be paid on the working day immediately following that in which the declaration was lodged. " 179. Article 195 will read as follows: "" Art. 195. -Tax documents (. For excise goods, other than those marked, which are transported or held outside the tax warehouse or a customs warehouse, the origin must be proved by using a document which will be established by rules. The document may not be older than 5 days. This provision is not applicable for excise goods transported or held by persons other than traders, in so far as these products are packaged in packages intended for retail sale. (. All consignments of excise goods shall be accompanied by a document, as follows: a) the movement of excise goods under suspension shall be accompanied by the accompanying administrative document; b) the movement of excise goods released for consumption is accompanied by the invoice that will reflect the amount of the excise duty, its model being specified in the norms; c) the transport of excise goods, when the excise duty has been paid, shall be accompanied by the invoice or accompanying notice, as well as by the simplified accompanying document, as the case may be. ' 180. Article 196 will read as follows: "" Art. 196. -Accounting records Any excise tax payer has the obligation to keep accurate accounting records, according to the legislation in force, containing sufficient information so that the tax authorities can verify compliance with the provisions of this title. " 181. Article 197 will read as follows: "" Art. 197. -The responsibilities of the excise tax payers (1) Any excise tax payer shall bear the responsibility for the correct calculation and payment at the legal term of the excise duties to the state budget and for the submission of the excise declarations to the competent fiscal authority at the legal deadline, according to the provisions this title and those of the customs legislation in force. ((2) Monthly, until the 15th of each month, for the previous month, the authorized warehousekeepers for production are obliged to submit to the competent fiscal authority a situation, containing information on the stock of raw materials and finished products at the beginning of the month, purchases of raw materials, quantity manufactured during the month, stock of finished products and raw materials at the end of the reporting month and the quantity of products delivered, according to the model presented in the rules. ' 182. Article 198 will read as follows: "" Art. 198. --guarantees (1) The authorized warehouse-after acceptance of the conditions of authorization of the fiscal warehouse-, the registered operator, the unregistered operator and the tax representative have the obligation to submit to the competent fiscal authority a guarantee, according to the provisions of the rules, which ensure the payment of excise duties which may become chargeable. (2) The type, calculation, value and duration of the guarantee will be provided in the rules. (3) The amount of the guarantee shall be reviewed periodically to reflect any changes in the volume of the business or the level of excise duty due. " 183. Article 199 will read as follows: "" Art. 199. -General exemptions (. Excise products shall be exempt from excise duty when they are intended for: a) delivery in the context of consular or diplomatic relations; b) international organizations, recognized as such by the public authorities of Romania, and members of these organizations, within the limits and under the conditions established by the international conventions, which lay the foundations of these organizations, or by agreements concluded at the state or government level; c) the armed forces belonging to any State Party to the North Atlantic Treaty (NATO), with the exception of the Armed Forces of Romania, as well as to the civilian personnel accompanying them or for the supply of the pots or their canteens; d) consumption under an agreement concluded with non-member countries or international organisations, provided that such an agreement is permitted or authorised in respect of the exemption from value added tax. (2) The modality and conditions for granting the exemptions provided in par. (1) will be regulated by rules. ((3) The excise duties shall not apply to the importation of excise goods in the luggage of travellers and other natural persons, domiciled in Romania or abroad, within the limits and in accordance with the requirements laid down by the rules. " 184. Article 200, letter e) of paragraph 1 shall read as follows: "" e) used for the production of food flavourings intended for the preparation of food or non-alcoholic beverages with a concentration not exceeding 1,2% by volume; '. 185. After Article 200, a new article is inserted, Article 200 ^ 1, with the following contents: "" Art. 200 200 ^ 1. -Exemptions for manufactured tobacco (1) It is exempt from the payment of excise duty manufactured, when it is intended exclusively for scientific tests and those concerning the quality of the products. (2) The modality and conditions for granting the exemptions provided in par. ((1) will be regulated by rules. " 186. In Article 201, paragraph 1 shall read as follows: "" Art. 201. -(1) They are exempt from excise duty: a) the energy products delivered for use as engine fuel for aircraft other than private tourist aviation. Private tourist aviation shall mean the use of an aircraft by its owner or by the natural or legal person holding it as a rental or other title, for purposes other than commercial purposes and, in particular, other than the transport of persons or goods or services for consideration or for the needs of public authorities; b) energy products delivered for use as motor fuel for navigation in Community waters and for inland waterway navigation, including for fishing, other than for the navigation of private watercraft leisure. It is also exempt from excise duty and electricity produced on board boats. Private recreational craft means any craft used by its owner or by the natural or legal person holding it as a rental or with a different title, for purposes other than commercial purposes and, in special, other than the transport of persons or goods or services for onerous services or for the needs of public authorities; c) the energy products and electricity used for the production of electricity, as well as the electricity used to maintain the capacity to produce electricity; d) the energy products and electricity used for the combined production of electricity and heat; e) energy products-natural gas, coal and solid fuels-used by households and/or charities; f) engine fuels used in the field of production, development, testing and maintenance of aircraft and ships; g) engine fuels used for dredging operations in waterway courses and in ports; h) the energy products injected into the furnaces or other industrial aggregates for chemical reduction purposes, as an additive to the coke used as the main fuel; i) energy products entering Romania from a third country, contained in the standard tank of a motor vehicle intended for use as fuel for that motor vehicle, as well as in special containers and intended for use for operation, during transport, of systems equipping those containers; j) any energy product that is removed from the state reserve or mobilisation reserve, being granted free of charge for humanitarian aid; k) any energy product purchased directly from economic operators manufacturers, importers or distributors, used as fuel for heating hospitals, sanatoriums, nursing homes, orphanages and other institutions social assistance, educational institutions and places of worship; l) energy products, if such products are made of or contain one or more of the following products: -products covered by CN codes from 1507 to 1518; -products falling within CN codes 3824 90 55 and 3824 90 80 to 3824 90 99 for their components produced from biomass; -products falling within CN codes 2207 20 00 and 2905 11 00, which are not of synthetic origin; -products obtained from biomass, including products covered by CN codes 4401 and 4402; m) electricity produced from renewable energy sources; n) electricity obtained by electric accumulators, mobile generator sets, electrical installations located on vehicles of any kind, stationary electricity sources in direct current, energy installations located in the sea territorial which is not connected to the power grid and electrical sources with an active power installed below 250 KW; o) products covered by CN code 2705 used for heating. ' 187. Under Title VII "Excise and other special taxes", the title of Section 8 of Chapter I "Harmonized Excise" shall read as follows: "Marking of alcoholic products and manufactured tobacco" 188. Article 202 (b) of paragraph 1 shall read as follows: " b) manufactured tobacco. '; 189. Article 203 will read as follows: "" Art. 203. -Responsibility of marking The responsibility of marking the excise goods shall be the responsibility of the authorized warehouses, registered operators or authorized importers, according to the rules. " 190. In Article 204, paragraphs 3 and 4 shall read as follows: " (3) The authorized warehouse operator, the registered operator or the authorized importer is required to ensure that the markings are affixed in a visible place on the individual packaging of the excise product, respectively on the package, box or bottle, so that opening the packaging to damage the marking. (4) Excise products marked with stamps, armbands damaged or otherwise than provided in par. ((2) and (3) shall be regarded as unmarked. " 191. Article 205 will read as follows: "" Art. 205. -Release of markings (. The competent fiscal authority shall approve the release of the markings, in accordance with the procedure (. The release of markings shall be made to: a) authorized warehousekeepers for excise goods referred to in art. 202 202; b) registered operators who purchase the excise goods referred to in art. 202 202; c) persons who import the excise goods referred to in art. 202, on the basis of the authorization of importer. The authorization of importer shall be granted by the competent fiscal authority under the conditions laid down in the rules. ((. The application of the markings shall be made by lodging an application and a guarantee to the competent fiscal authority, in the form and in the manner laid down in the rules. (4) The release of the markings shall be made by the specialized unit for their printing, designated by the competent fiscal authority, according to the provisions of the norms. (5) The contravalor of the markings shall be ensured from the state budget, from the amount of excise duties related to excise goods subject to marking, according to the provisions of the norms. " 192. Article 206 will read as follows: "" Art. 206. -Seizure of manufactured tobacco (1) By way of derogation from the provisions in force governing the manner and conditions for the valorization of legal assets confiscated or entered, according to the law, in the private property of the state, the processed tobacco confiscated or entered, according to the law, in the private property of the state shall be handed over by the body which ordered the confiscation, for destruction, to the warehouses authorized for the production of manufactured tobacco, to registered operators or importers of such products, as follows: a) the assortments found in the manufacturing nomenclature of authorized warehouses, in the procurement nomenclature of registered operators or importers shall be fully surrendered to them; b) the assortments not found in the nomenclatures referred to in lett. a) shall be surrendered in custody by the bodies that have proceeded to confiscate, authorized warehouses for the production of manufactured tobacco, whose market share represents more than 5%. ((2) The distribution of each batch of confiscated manufactured tobacco, its takeover by authorized warehousekeepers, registered operators and importers, as well as the destruction procedure shall be carried out according to the rules. (3) Each authorized warehousekeeper, registered operator and importer shall ensure at his own expense the taking into custody, the transport and storage of the quantities of products from the confiscated lot that has been assigned to him. " 193. Section 8 ^ 1-"Registration of operators of excise goods", with Article 206 ^ 1, is hereby repealed. 194. Article 207 will read as follows: "" Art. 207. -Scope of application The following products are subject to excise duty: a) green coffee with CN codes 0901 11 00 and 0901 12 00; b) roasted coffee, including coffee with substitutes, with the codes: CN 0901 21 00; 0901 22 00 and 0901 90 90; c) soluble coffee, including mixtures of soluble coffee, with CN codes 2101 11 and 2101 12; d) natural fur confections, with codes: CN 4303 10 10; 4303 10 90 and 6506 92 00, except those of rabbit, sheep, goat; e) crystal articles with codes: CN 7009 91 00; 7009 92 00; 7013 21; 7013 31; 7013 91; 7018 90; 7020 00 80; 9405 10 50; 9405 20 50; 9405 50 00 and 9405 91; f) gold and/or platinum jewellery with CN code 7113 19 00, excluding wedding rings; g) perfumery products falling within CN codes 3303 00 10 and 3303 00 90; h) weapons and hunting weapons, other than military use, with codes: CN 9302 00 00; 9303; 9304 00 00, with the exceptions provided for in the law; i) yachts and other vessels and boats with or without motor for leisure purposes, with codes: CN 8903 10; 8903 91; 8903 92 and 8903 99; j) engines with capacity exceeding 25 hp for yachts and other vessels and craft for leisure purposes, with codes: CN 8407 21 10; 8407 21 91; 8407 21 99; 8407 29 20; 8408 10 11; 8408 10 19; 8408 10 22; 8408 10 24; 8408 10 26; 8408 10 28; 8408 10 31; 8408 8408 10 39 and 8408 10 41. ' 195. Article 208 will read as follows: "" Art. 208. -Level and calculation of excise duty (1) The level of excise duty in the period 2007-2011 for green coffee, roasted coffee, including coffee with substitutes and for soluble coffee, including mixtures with soluble coffee, is set out in Annex no. 2 2 which forms an integral part of this Title. (2) The level of excise duty in the period 2007-2010 for other products is set out in Annex no. 3 3 which forms an integral part of this Title. (3) For yachts and other ships and boats with or without motor for leisure, the level of excise duties may be between 0 and 50% and will be determined differentiated on the basis of the criteria laid down in the rules. (4) Do not fall under the provisions of par. ((3): a) boats with or without a motor of less than 8 metres in length and with a motor of less than 25 hp; b) yachts and other vessels and boats intended for use in performance sport, under the conditions laid down in the rules. (5) For engines with a capacity of more than 25 hp for yachts and other vessels and for pleasure craft, the excise duty may be between 0 and 50% and shall be differentiated on the basis of the criteria laid down in the rules. (6) For coffee, coffee with substitutes and soluble coffee, including mixtures with soluble coffee, the excise duty is due only once and is calculated by applying the fixed amounts per unit of measure, on the quantities entered on the territory of Romania. (7) In the case of products referred to in paragraph ((2), (3) and (5), the excise duty precedes the value added tax and shall be calculated only once by applying the percentage quotas provided by law on the tax base, which represent: a) for products derived from domestic production-delivery prices, less excise duties, respectively the producer price, which may not be less than the sum of the costs incurred in obtaining that product; b) for products originating in the Community-purchase prices; c) for products originating outside the Community territory-the customs value, established in accordance with the law, to which the customs duties and other special duties are added, as appropriate. " 196. Article 209 will read as follows: "" Art. 209. -Excise payers (1) Excise payers for the products referred to in art. 207 are economic operators-legal entities, family associations and authorized individuals-who produce or purchase such products from Community territory or from outside the Community territory. (2) Excise payers are also natural persons who introduce in the country the products provided in art. 207 lit. h), i) and j). (3) Economic operators who purchase from the Community territory the products referred to in art. 207, before receipt of the products, must be registered with the competent fiscal authority, under the conditions laid down in the rules, and comply with the following requirements: a) to guarantee the payment of excise duties under the conditions fixed by the competent fiscal authority; b) to keep the supplies of product supplies; c) to present the products at any time required by the control bodies; d) accept any monitoring or verification of the stock. " 197. Article 210 will read as follows: "" Art. 210. --exemptions (1) They are exempt from excise duty: a) products exported directly by economic operators producers or by economic operators operating on a commission basis. Benefit from the exemption scheme only products exported, directly or through commission economic operators, by producers who own the machinery and production facilities necessary for the production of these products; b) products in suspensive customs regimes, according to the legal provisions in the field. For products under these arrangements, the exemption shall be granted subject to the lodging by the economic operator of a security equal to the corresponding excise duty. This guarantee will be returned to the economic operator only if the customs procedure granted is concluded within the period. The goods referred to in art. 208 208 para. (3), when these goods are placed on the basis of leases that are carried out under the conditions provided by law, in customs transit procedure, of temporary or import admission, during the lease contract; c) any imported product, derived from donations or financed directly from non-reimbursable loans, as well as from scientific and technical cooperation programs, granted to educational institutions, health and culture, ministries, other organs of public administration, national representative employers ' and trade union structures, associations and foundations of public utility, by foreign governments, international bodies and non-profit and charitable organisations; d) products delivered to the state reserve and to the mobilization reserve, during the period in which they have this regime. (2) The economic operators of roasted coffee, obtained from their own green coffee roasting operations directly imported by them, may require the competent tax authorities, on the basis of supporting documents, to refund the excise duty paid. in customs, related only to the quantities of green coffee used as raw material for exported coffee. (3) The modality of granting the exemptions provided in par. ((1) and (2) shall be governed by rules. " 198. Article 211 will read as follows: "" Art. 211. -Exigibility (1) The timing of the excise duty shall be: a) for products from domestic production, at the time of delivery, on the date of granting the products as dividends or as payment in kind, on the date on which they were consumed for advertising and advertising and, respectively, on the date of estrangement or use in any other purpose than marketing; b) for products originating in the Community at the time of their reception; c) for imported products, on the date of registration of the import (2) For the products referred to in art. 207 lit. i), the moment of chargeability of the excise duty intervenes on the first registration in Romania (3) In the case of individuals who purchase products of the nature of those provided in art. 207 lit. h), the exigibility arises at the time of registration with the competent authorities, according to the law. 199. Article 212 will read as follows: "" Art. 212. -Payment of excise duties on the state budget (1) For products originating from domestic production, excise duties shall be paid to the state budget until the 25th of the month following that in which the excise duty becomes chargeable. ((. For other excise goods originating in Community or imported territory, the payment of excise duty shall be made on the working day immediately following that in which the products were received or at the time of registration of the import customs declaration, where appropriate. (3) For the products referred to in art. 207 lit. i), payment is made on the occasion of the first registration in Romania. (4) In the case of individuals who purchase products of the nature of those provided in art. 207, payment is made on the date of registration with the competent authorities, according to the law 200. Article 213 will read as follows: "" Art. 213. --Tax document regime lost, destroyed or damaged (1) Economic operators paying excise duties, which have made transactions with products subject to excise duty by tax documents that have subsequently been lost, destroyed or damaged, shall be required, within 30 calendar days of the moment the registration of loss, destruction or damage, shall, on the basis of accounting records, reconstitute excise duties on such transactions. (2) In the event of non-compliance with the fiscal obligations by the economic operator, the competent fiscal authority will determine their amount by estimation, multiplying the number of documents lost, destroyed or damaged with the average of the excise duties entered in delivery invoices for the last 6 months of activity, before the date of finding the loss, destruction or damage of the fiscal documents. " 201. Article 214 will read as follows: "" Art. 214. --Statement of excise duties ((1) Any economic operator of excise duty has the obligation to submit to the competent fiscal authority a declaration of excise duty for each month, whether or not the payment of the excise duty for that month is due. ((. The declarations of excise duty shall be submitted to the competent fiscal authority, by the paying economic operators, by the 25th of the month following that to which the declaration relates. " 202. After Article 214, a new chapter is inserted, Chapter II ^ 1 "Special taxes on cars and motor vehicles", with Articles 214 ^ 1 -214 ^ 3, with the following contents: "" CHAPTER II ^ 1 Special charges for cars and motor vehicles Art. 214 ^ 1-Special duty rate (1) It is subject to the special duty of cars and motor vehicles, including commercial vehicles, with the exception of those specially equipped for persons with disabilities. (2) The special duty rate is set out in Annex no. 4 4 which forms an integral part of this Title. ((3) The amounts due to the state budget as special taxes shall be calculated in lei, as follows: ((100-D) Special fee = A x B x C x, -------- 100 where: A = cylindrical capacity; B = fee set out in column 3 of Annex no. 4 4; C = coefficient of correlation of the duty set out in column 2 of Annex no. 5 5; D = coefficient of reduction of the tax according to the depreciation of the car/vehicle, provided in column 3 of Annex no. 5. (4) The level of correlation coefficients and the reduction of the special duty rate is set out in Annex no. 5 5 which forms an integral part of this Title. (5) The value of the passenger car/vehicle shall be calculated according to the date of its manufacture. Art. 214 ^ 2. -The chargeability and payment of the special tax on the state budget Special taxes are paid on the first registration in Romania. Art. 214 ^ 3. --exemptions Are exempt from paying special taxes on cars, when they are: a) classified in the category of historical vehicles, defined according to the legal provisions in force; b) from donations or financed directly from non-reimbursable loans, as well as from scientific and technical cooperation programs, granted to educational institutions, health and culture, ministries, other public administration bodies, representative employers 'and trade union structures at national level, public utility associations and foundations, by foreign governments, international bodies and non-profit organisations and charities.' 203. Under Title VII "Excise and other special taxes", the title of Chapter III shall read as follows: "Tax on crude oil from domestic production" 204. Article 215 will read as follows: "" Art. 215. -General provisions (1) For crude oil from domestic production, authorized economic operators, according to the law, owe the state budget tax at the time of delivery. (2) The tax due for crude oil is 4 euro/ton. (3) The tax due is calculated by applying the fixed amount provided in par. (2) on the quantities delivered. (4) The timing of the tax on crude oil from domestic production shall be at the time of delivery. " 205. Article 217 will read as follows: "" Art. 217. --Tax declarations (1) Any economic operator, tax payer on domestic production oil, has the obligation to submit to the competent tax authority a tax return for each month, whether or not the payment of the month's tax is due That. (. The tax declaration shall be submitted to the competent fiscal authority by the paying economic operators, until the 25th of the month following that to which the declaration relates. " 206. Article 218 will read as follows: "" Art. 218. -Conversion in lei of amounts expressed in euro The amount in lei of excise duties, the special duty on cars/motor vehicles and the tax on crude oil from domestic production, due to the state budget, established according to this title in euro equivalent per unit of measure, shall be determined by the conversion of the amounts expressed in euro equivalent to the exchange rate communicated by the National Bank of Romania for the first working day of October of the previous year. This course shall be used throughout the following year. " 207. Article 219 will read as follows: "" Art. 219. -Obligations of payers (1) Economic operators paying excise duties and tax on crude oil from domestic production shall be obliged to register with the competent fiscal authority, according to the legal provisions in the matter. (2) Economic operators have the obligation to calculate excise duties and tax on crude oil from domestic production, as the case may be, to highlight them distinctly in the invoice and to pour them to the state budget at the established deadlines, being liable for the accuracy the calculation and full payment of the amounts due. (3) The payers have the obligation to keep records of excise duties and tax on crude oil from domestic production, as the case may be, according to the provisions of the rules, and to submit annually the accounts of excise duties and tax on crude oil from domestic production, according to legal provisions on payment obligations, to the state budget, until April 30 of the year following the reporting year. " 208. Article 220 will read as follows: "" Art. 220. -Settlements between economic operators (1) The disagreements between economic operators, suppliers of excise goods, and economic operators, buyers of these products, will be made in full by bank units. (2) Do not fall under the provisions of par. ((1): a) supplies of products subject to excise duty to economic operators selling such products in a retail system; b) deliveries of products subject to excise duties, carried out within the system of compensation of obligations to the state budget, approved by special normative acts. Amounts representing excise duties may not be subject to compensations, unless special normative acts provide otherwise; c) compensations made between economic operators through the Institute of Management and Informatics, in accordance with the legal provisions in force. The amounts of excise duty may not be subject to compensation. ' 209. Article 220 ^ 1 will read as follows: "" Art. 220 220 ^ 1. -Conditions of excise goods held by economic operators with outstanding tax obligations (1) Excise products owned by economic operators that register outstanding tax obligations can be capitalized within the execution procedure forced by the competent bodies, according to the law. (2) Persons who acquire excise goods through recovery, according to par. ((1), must meet the conditions provided by law, as the case may be. " 210. Under Title VII "Excise and other special taxes", the title of Chapter V shall read as follows: "Transitional provisions and derogations" 211. In Chapter V "Transitional provisions and derogations", a new article shall be inserted after the title, Article 220 ^ 2, with the following contents: "" Art. 220 220 ^ 2. --Minimum excise duty on cigarettes The minimum excise duty for cigarettes, in force on December 31, 2006, established according to the provisions of art. 177, shall apply until 15 January 2007. '; 212. Article 221 will read as follows: "" Art. 221. -Derogation for energy products By derogation from the provisions of art. 193, the delivery of energy products from fiscal warehouses shall be carried out only when the buyer presents the payment document stating the transfer to the state budget of the amount of excise duties related to the quantity to be invoiced. On the occasion of the submission of the monthly excise declaration, any differences between the amount of excise taxes transferred to the state budget by the beneficiaries of the products, in the name of the fiscal warehouse, and the amount of excise duties related to the quantities of energy products actually delivered by him during the previous month. " 213. After Article 221, a new article is inserted, Article 221 ^ 1, with the following contents: "" Art. 221 221 ^ 1. -Derogation for passenger cars By derogation from the provisions of art. 214 ^ 2, for cars and other goods subject to excise duties, introduced in Romania on the basis of leases, initiated before the date of entry into force of the provisions of this title, and whose conclusion will be made after this date, shall be will owe the state budget the amounts calculated according to the level of excise duties in force at the time of the initiation of the lease. " 214. After Article 221 ^ 1, five new Annexes are inserted, Annexes 1 to 5, with the following contents: "" Annex 1 No. The name of the product or the product group. M. Excise *) (euro/U equivalent. M.) 1 January 2007Acciza *) (euro/U equivalent. M.) 1 July 2007Acciza *) (euro/U equivalent. M.) 2008Acciza *) (euro/U equivalent. M.) 2009Acciza *) (euro/U equivalent. M.) 2010 01234567 1Bere of care:hl/1 grade Plato1) 0,7480,7480,7480,7480,748 1.1. Beer produced by independent producers with an annual production capacity not exceeding 200 thousand hl 0,430,430,430,430,43 2Vinurihl of product 2.1. Quiet wines 0,000,000,000,000,00 2.2. Sparkling wines 34,0534,0534,0534,0534,05 3fermented beverages other than beer and vinurihl of product 3.1. tranquil 0,000,000,000,000,00 3.2. sparkling 34.0534,0534,0534,0534,05 4Product intermediation products51.0851,0851,0851,0851,08 5Alcool ethylichl of alcohol pur2) 750,00750,00750,00750,00750,00 5.1. Produced by small distilleries with a capacity not exceeding 10 hl of pure alcohol/year 475,00475,00475,00475,00475,00 Tutun processed 6Tigarete**) 1.000 tigarete34,5041,55061,274 7cigarettes and foi1.000 cigarettes buckle.34,5041,55061,261,20 8Tobacco fine smoking cut, intended for rolling in tigaretekg46,0055,0066,0081,0081,00 9Other fumatkg46,0055,0066,0081,0081,00 Energy products 10Benzine with lead 547,00547,00547,00547,00547,00 1000 litri421,19421,19421,19421,19421,19 11Benzina without lead tona425,06425,06425,06436,00452,000 1000 litri327,29327,29327,29335,72348.040 12Motorinatona307,59307,59325,00336,00347,00 1000 litri259,91259,91274.625283, 92293.215 13Pacura1000 kg 13.1. used for commercial purposes 13,0013,0013,7014,4015,00 13.2. used for non-commercial purposes 13,0013,0014,0015,0015,00 14Liquefied petroleum gas 1000 kg 14.1. used as engine fuel 128,26128,26128,26128,26128,26 14.2. used as heating fuel 113,50113,50113,50113,50113,50 14.3. used in household consumption 3) 0,000,000,000,000,00 15Gas naturalGJ 15.1. used as fuel for engine 2,602,602,602,602,60 15.2. used as heating fuel 15.2.1. for commercial purposes 0,170,170,170,170,17 15.2.2. for non-commercial purposes 0,170,170,220,270,32 16Petrol lampante (kerosene) 4) 16.1. used as fuel for motortona469,89469,89469,89469,89469,89 1000 litri375,91375,91375,91375,91375,91 16.2. used as a fuel for straddresona469,89469,89469,89469,89469,89 1000 litri375,91375,91375,91375,91375,91 17Carbine and cocsGJ 17.1. used for purposes commercial 0,150,150,150,150,15 17.2. used for purposes non-commercial 0,300,300,300,300,30 18Electricity 18.1. Electricity used for commercial purposes Mwh0,260,260,340,420,50 18.2. Electricity used for non-commercial purposes Mwh0,520,520,680,841,00 --------- *) Excise level will be maintained while maintaining the current minimum levels laid down in the relevant Community directives ** **) Structure of the total excise duty expressed in euro/1000 cigarettes equivalent will be established by Government Decision 1 1) The level of Plato is the weight of sugar expressed in grams contained in 1OO g of solution measured in origin at the temperature of 20 20 ° /4 ° C. 2) Hl pure alcohol represents 100 liters refined ethyl alcohol with concentration of 100% alcohol by volume, at a temperature of 20 ° C, content in a given quantity of alcoholic product. 3) The liquefied petroleum gas used in household consumption is understood liquefied petroleum gases, distributed in gas cooker cylinders. The cooker cylinders are those cylinders with up to a maximum of 12,5 kg. 4 4) The rolling mill used as a fuel by natural persons shall not be Excise. Annex 2 No. crt. Product name or product group 2007 Excise tax euro/tona2008 Excise euro/tona2009 Euro/tona2010 Accise euro/tona2011 Euro/tonne excise tax 1.Coffee greenery 6124593061530 2.Roasted coffee, including coffee with substitutes 9006754502250 3.Coffee soluble, including soluble coffee blends 3600270018009000 Annex 3 No. Name of product or group of products2007 Accused (%) 2008 Accused (%) 2009 Excise (%) 2010 Excise (%) 1.Confections of natural furs (except rabbit, sheep, goat) 45454545 2.Articles of crystal5530150 3.Gold and/or gold jewellery platinum, except wedding rings 2515100 4.Perfume products 4.1. Fragrances, 35353535 of which:-perfume waters 25252525 4.2. Toilet waters, 15151515 of which:-Colonie10101010 5.Weapons and hunting weapons, other than those for military use 100100100100 --------- * 1) Crystal means glass having a minimum content of lead monoxide of 24% by weight. Annex 4 ┌ ------------------------------ ------------------------ | Norma | Capacity | | | | pollution or type | cylindrical | euro /1 cmc | | car/| (cmc) | | | | vehicle | | | | ├ ------------------------------ 留言 | 加入好友 ---- | 1 | 2 | 3 | ├ ------------------------------ 留言 | 加入好友 ---- | Hybrid | | 0 | ├ ------------------------------ 留言 | 加入好友 ---- | Euro 4 | < 1600 | 0.15 | ├ ------------------------------ 留言 | 加入好友 ---- | | 1601-2000 | 0,35 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2001-2500 | 0.5 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2501-3000 | 0.7 | ├ ------------------------------ 留言 | 加入好友 ---- | | | > 3000 | 1 | ├ ------------------------------ 留言 | 加入好友 ---- | Euro 3 | < 1600 | 0.5 | ├ ------------------------------ 留言 | 加入好友 ---- | | 1601-2000 | 0.6 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2001-2500 | 0.9 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2501-3000 | 1.1 | ├ ------------------------------ 留言 | 加入好友 ---- | | > 3000 | 1.3 | ├ ------------------------------ 留言 | 加入好友 ---- | Euro 2 | < 1600 | 1.3 | ├ ------------------------------ 留言 | 加入好友 ---- | | 1601-2000 | 1.4 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2001-2500 | 1.5 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2501-3000 | 1.6 | ├ ------------------------------ 留言 | 加入好友 ---- | | > 3000 | 1.7 | ├ ------------------------------ 留言 | 加入好友 ---- | Euro 1 | < 1600 | 1.8 | ├ ------------------------------ 留言 | 加入好友 ---- | | 1601-2000 | 1.8 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2001-2500 | 1.8 | ├ ------------------------------ 留言 | 加入好友 ---- | | 2501-3000 | 1.8 | ├ ------------------------------ 留言 | 加入好友 ---- | | > 3000 | 1.8 | ├ ------------------------------ 留言 | 加入好友 ---- | Non-euro | < 1600 | 2 | ├ ------------------------------ 留言 | 加入好友 ---- | | 1601-2000 | 2 | ├ ------------------------------ 留言 | 加入好友 ---- | | > 2001 | 2 | └ ------------------------------ ------------------------ Annex 5 Age of car/vehicle Correlation coefficient Reduction (%) 1 2 3 to 6 months including 0.9 15 6 months-2 years including 1.8 25 2 years-4 years including 2.3 32 4 years-6 years including 2.5 43 over 6 years 2.7 47 215. In the title IX "Taxes and local taxes", the phrase "tax on means of transport" will be replaced by the phrase "tax on means of transport". 216. In Article 247, after letter b) a new letter, letter c) is inserted, with the following contents: " c) the street nomenclature-the list containing the names of all the streets of an administrative-territorial unit, the identification numbers of the buildings on each street, as well as the holder of the property right of each building; the street nomenclature is organized on each rural and urban locality and represents the unitary primary record that serves to assign the address of the home/residence of the individual, the seat of the legal person, as well as of each building, land and/or building. " 217. Under Title IX "Taxes and local taxes", the title of Chapter II shall read as follows: "Tax and tax on buildings" 218. In Article 249, paragraphs 2, 3 and 5 shall read as follows: " (2) The tax provided in par. (1), hereinafter referred to as tax on buildings, as well as the building tax provided in par. (3) is due to the local budget of the commune, the city or the municipality where the building is located. In the case of Bucharest, the tax and the tax on buildings are due to the local budget of the sector in which the building is located. (3) For the public or private buildings of the state or of the administrative-territorial units, leased, rented, given in administration or in use, as the case may be, to legal entities, the tax on buildings is established, which represents the tax burden of concessionaires, tenants, holders of the right of administration or use, as the case may be, under conditions similar to tax on buildings. ......................................................................... (5) Within the meaning of this title, the building is any construction located above the ground and/or below its level, regardless of its name or use, and which has one or more rooms that can serve to shelter people, animals, objects, products, materials, installations, equipment and the like, and its basic structural elements are the walls and roof, regardless of the materials from which they are built. The room represents the space inside a building. " 219. Article 250 will read as follows: "" Art. 250. --exemptions (1) The buildings for which no tax is due, by the effect of the law, are, as follows: 1. property buildings of the state, administrative-territorial units or any public institutions, except rooms that are used for economic activities; 2. the buildings which, according to the law, are classified as historical, architectural or archaeological monuments, museums or memorial houses, regardless of the holder of the ownership or administration, except the rooms that are used for economic activities; 3. the buildings which, by destination, constitute places of worship, belonging to religious cults officially recognized in Romania and their local components, except for rooms that are used for economic activities; 4. the buildings that constitute the patrimony of the state, confessional or private educational establishments and institutions, authorized to operate provisionally or accredited, except for the rooms that are used for economic activities; 5. buildings of public health facilities, except rooms that are used for economic activities; 6. buildings that are affected by hydroelectric, thermoelectric and nuclear power plants, substations and transformer stations, as well as connections stations; 7. the buildings located in the public domain of the state and in the administration of the Autonomous Regia "Administration of the State Protocol Heritage", except for the rooms that are used for economic activities; 8. burial buildings in cemeteries and crematoria; 9. buildings in industrial, scientific and technological parks, according to the law; 10. the buildings returned according to art. 16 16 of Law no. 10/2001 on the legal regime of immovable buildings improperly taken over from March 6, 1945 to December 22, 1989, republished, with subsequent amendments and completions; 11. the buildings that constitute the patrimony of the Romanian Academy, except the rooms that are used for economic activities; 12. Retroped buildings suitable art. 1 1 para. (6) of Government Emergency Ordinance no. 94/2000 on the restitution of immovable property belonging to religious cults in Romania, republished, with subsequent amendments and completions; 13. the buildings returned according to art. 1 1 para. (5) of Government Emergency Ordinance no. 83/1999 on the restitution of immovable property belonging to the communities of citizens belonging to national minorities in Romania, republished; 14. buildings that are affected by hydrotechnical, hydrometric, hydrometeorological, oceanographic activities, land improvements and flood defences, as well as buildings in ports and those affected by canals waterways and pumping stations related to channels, except rooms that are used for economic activities; 15. the buildings which, by their nature, make common body with bridges, viaducts, aqueducts, embankments, dams and tunnels and which are used for the exploitation of these constructions, except for rooms that are used for other economic activities; 16. special constructions located underground, regardless of their use and extraction towers; 17. the buildings that are used as greenhouses, solar, seedlings, fungi, silos for feed, silos and/or patulas for the storage and preservation of cereals, except rooms that are used for other economic activities; 18. the buildings passed into the property of the state or of the administrative-territorial units in the absence of legal or testamentary heirs; 19. the buildings used for humanitarian social activities, by associations, foundations and cults, according to the decision of the local council. (2) The buildings that do not have the constituent elements of a building are not covered by the building tax. (3) The tax exemption provided in par. ((1) pt. 10 10-13 shall apply for the duration for which the owner is obliged to maintain the public interest. " 220. Article 251 (1) to (3), (5), (7) and (8) shall read as follows: "" Art. 251. -(1) In the case of individuals, the tax on buildings is calculated by applying the tax rate of 0.1% to the taxable value of the building. (2) In the case of a building that has the external walls of different materials, in order to establish the taxable value of the building, it is identified in the table provided in (3) the highest taxable amount corresponding to the type of the building concerned. (3) The taxable value of the building, expressed in lei, shall be determined by multiplying its built area, expressed in square meters, with the corresponding taxable value, expressed in lei/sqm, from the following table: TYPE OF BUILDING TAXABLE VALUE-lei/sqm-Building with electrical installation, water, sewerage and heating (cumulative conditions) Building without electrical installation, water, sewerage and heating 0 1 2 A. Building with concrete frames reinforced or with outer walls of brick, burnt or any other materials resulting from a heat treatment and/or chemical 669 397 B. Building with outer walls of wood, of natural stone, of unburnt brick, of valatuci or of any other materials not subject to heat treatment and/or chemical 182 114 C. Building-annex with reinforced concrete frames with outer walls of burnt brick or any other materials resulting from a heat treatment and/or chemical 114 102 D. Building-annex with the outer walls of wood, of natural stone, of unburnt brick, of valatuci or of any other materials not subject to a heat and/or chemical treatment 68 45 E. In the case of the taxpayer who owns at the same address rooms located in the basement, at the basement and/or in the attic, used as a dwelling, in any of the types of buildings provided for in lit. A-D 75% of the amount that would apply to the building 75% of the amount that would apply to the building F. In the case of the taxpayer who owns at the same address rooms located in the basement, at the basement and/or in the attic, used for purposes other than housing, in any of the types of buildings referred to in letter A-D 50% of the amount that would apply to the building 50% of the amount that would apply to the building .......................................................................... (5) The taxable value of the building shall be adjusted according to the rank of the locality and the area in which the building is located, by multiplying the value determined according to par. (3) with the corresponding correction coefficient set out in the following table: Zone within the locality Rangul locality 0 I II III IV V A 2,60 2,50 2,40 2,30 1,10 1,05 B 2,50 2,40 2,30 2,20 1,05 1,00 C 2,40 2,30 2,20 2,10 1,00 0,95 D 2,30 2,20 2,10 2,00 0,95 0,90 .......................................................................... (7) The taxable value of the building, determined following the application of the provisions of para. ((1)-(6), shall be reduced by the year of its termination, as follows: a) by 20%, for the building that is more than 50 years old on January 1 of the reference fiscal year; b) by 10%, for the building that is between 30 years and 50 years old inclusive, on January 1 of the reference fiscal year. (8) In the case of the building used as a dwelling, whose built area exceeds 150 square meters, its taxable value, determined following the application of the provisions of par. ((1)-(7), shall be increased by 5% for each 50 square meters or fraction thereof. " 221. In Article 251, a new paragraph (8 ^ 1) is inserted after paragraph 8, with the following contents: "" (8 ^ 1) In the case of the building to which works of reconstruction, consolidation, modernization, modification or extension have been carried out, from a fiscal point of view, the year of termination is updated, so that it is considered to be the one in which they were finished these last works. " 222. In Article 252, a new paragraph (1 ^ 1) is inserted after paragraph 1, with the following contents: " (1 ^ 1) Do not fall under par. (1) natural persons who own buildings acquired through legal succession. " 223. Article 253 (2) will read as follows: "(2) The tax rate is determined by decision of the local council and can be between 0.25% and 1.50% inclusive. At the level of Bucharest, this attribution lies with the General Council of Bucharest Municipality." 224. In Article 253, a new paragraph (3 ^ 1) is inserted after paragraph 3, with the following contents: "" (3 ^ 1) In the case of the building to which works of reconstruction, consolidation, modernization, modification or extension were carried out, by the lessee, from a fiscal point of view, it has the obligation to communicate to the lessor the value of the works executed for the submission of a new tax return within 30 days from the date of termination of that work. '; 225. In Article 253, paragraphs 5 and 7 shall read as follows: " (5) In the case of a building that has been reassessed, according to the accounting regulations, the taxable value of buildings is the accounting value resulting from the revaluation, registered as such in the accounting of the owner-legal person. .......................................................................... (7) In the case of a building covered by a financial leasing contract, the following rules shall apply throughout its duration: a) the tax on buildings is due to the lessee; b) the value that is taken into account in the calculation of the building tax is the contract value of the building, as it is registered in the accounting of the lessor or the lessee, according to the legal provisions in force; c) if the lease ceases otherwise than by reaching maturity, the tax on buildings is due by the lessor. " 226. Article 254 (5) will read as follows: " (5) Any person who acquires, builds or alienates a building is required to file a tax return to the specialized department of the local public administration authority in whose jurisdiction the building is located, in days from the date of acquisition, disposal or construction. " 227. In Article 254, a new paragraph (7) is inserted after paragraph 6, with the following contents: " (7) The alienation of a building, by any of the modalities provided by law, cannot be carried out until the holder of the ownership of that building has extinguished any local tax claims, except tax liabilities in dispute, due to the local budget of the administrative-territorial unit where the building or the one where the taxpayer is domiciled is located, with payment terms due by the first of the month following that in which the alienation takes place. The attestation of the payment of budgetary obligations is made by the fiscal certificate issued by the specialized department of the local public administration authorities. Acts by which buildings are disposed of in violation of the provisions of this paragraph shall be null and void. " 228. Article 255 will read as follows: "" Art. 255. -Tax payment (1) The tax/charge on buildings shall be paid annually, in two equal installments, until the dates of 31 March and 30 September inclusive. (2) For the anticipation payment of the building tax, due for the entire year by the taxpayers, until March 31 of that year, a bonus of up to 10% is granted, established by decision of the local council. At the level of Bucharest, this task lies with the General Council of Bucharest. (3) The annual tax on buildings, due to the same local budget by taxpayers, natural or legal persons, up to 50 lei inclusive, shall be paid in full until the first payment deadline. If the taxpayer owns several buildings located within the same administrative-territorial unit, the amount of 50 lei refers to the tax on cumulative buildings. " 229. Under Title IX "Taxes and local taxes", the title of Chapter III shall read as follows: "Tax and land tax" 230. In Article 256, paragraphs 2 and 3 shall read as follows: " (2) The tax provided in par. (1), hereinafter referred to as tax on land, as well as the field tax provided in par. (3) is due to the local budget of the commune, the city or the municipality where the land is located. In the case of Bucharest, the tax and land tax is due to the local budget of the sector in which the land is located. (3) For the public or private land of the state or of the administrative-territorial units, leased, rented, given in administration or in use, it is established the land tax that represents the tax burden of the concessionaires, residents, holders of the right of administration or use, as the case may be, under conditions similar to land tax. " 231. In Article 256, two new paragraphs (5) and (6) are inserted after paragraph 4, with the following contents: " (5) In the case of land covered by a financial leasing contract, for the entire duration of the lease, the land tax is payable by the lessee. (6) If the lease ceases, otherwise than by reaching maturity, the land tax is due by the lessor. " 232. In Article 258, the introductory part of paragraph 2 as well as paragraphs 3 and 4 shall read as follows: " (2) In the case of a land located in the intravilan, registered in the agricultural register in the category of use land with constructions, the land tax is established by multiplying the land area, expressed in hectares, with the corresponding amount provided in the following table: .......................................................................... (3) In the case of a land located in the intravilan, registered in the agricultural register in a category of use other than that of land with constructions, the land tax is established by multiplying the land area, expressed in hectares, with the amount the corresponding referred to in paragraph ((4), and this result is multiplied by the corresponding correction coefficient provided in par. ((5). (4) For the establishment of land tax, according to par. (. the amounts in the following table shall be used: " No crt. Area (lei/ha) ABCD 1Land arabil20151311 2Pasune1513119 3Faneata1513119 4Vie33252013 5Livada38332520 6Forest or other land with forest vegetation 20151311 7Land with apa1196x 8Roads and horses feratexxxx 9Land unproductive " 233. In Article 258, after paragraph 5, two new paragraphs are inserted, paragraphs 5 ^ 1 and 5 ^ 2, with the following contents: " (5 ^ 1) As an exception to the provisions of par. (2), in the case of taxpayers legal entities, for the land located in the intravilan, registered in the agricultural register in a category of use other than that of land with constructions, the land tax is calculated according to the provisions of par. ((3)-(5) only if they meet, cumulatively, the following conditions: a) have provided in the statute, as an object of activity, agriculture; b) recorded in the bookkeeping income and expenses from the activity of the object of activity provided in lett. a). ((5 ^ 2) Otherwise, the tax on land located in the intravilan of the administrative-territorial unit, due by taxpayers legal entities, is calculated according to par. ((2). ' 234. In Article 258, paragraphs 7 and 8 shall read as follows: " (7) The registration in the agricultural register of the data on buildings and land, of the holder of the ownership of them, as well as the change of the category of use can be made only on the basis of documents, attached to the declaration made under the own signature of the household head or, in the absence thereof, of a major member of the household, according to the rules provided in art. 293, under penalty of nullity. ((8) Both in the case of buildings and land, if differences are found between the areas listed in the property documents and the actual situation resulting from the measurements executed under the conditions Law of cadastre and real estate advertising no. 7/1996 , republished, in order to determine the tax burden, the areas corresponding to the real situation, proven by technical cadastre works, are considered. The data resulting from the technical cadastre works shall be entered in the tax records, in the agricultural register, as well as in the land register, and the modification of the tax burdens shall operate from the first of the month following that in which the register at the specialized department the respective work, as an annex to the tax declaration. " 235. In Article 259, a new paragraph (6 ^ 1) is inserted after paragraph 6, with the following contents: "" (6 ^ 1) The alienation of a land, by any of the modalities provided by law, cannot be carried out until the holder of the ownership of that land has extinguished any local tax claims, except for tax obligations in dispute, due to the local budget of the administrative-territorial unit where the land or the one where the taxpayer is domiciled is located, with payment terms due by the first of the month following that in that takes place estrangement. The attestation of the payment of budgetary obligations is made by the fiscal certificate issued by the specialized department of the local public administration authorities. Acts by which land is disposed of in violation of the provisions of this paragraph shall be void of law. " 236. Article 260 will read as follows: "" Art. 260. -Tax payment (1) The tax/field tax shall be paid annually, in two equal installments, until the dates of March 31 and September 30 inclusive. (2) For the anticipation payment of the land tax, due for the entire year by the taxpayers, until March 31 inclusive, of that year, a bonus of up to 10% is granted, established by decision of the local council. At the level of Bucharest, this task lies with the General Council of Bucharest. (3) The annual tax on the land, due to the same local budget by taxpayers, natural and legal persons, up to 50 lei inclusive, shall be paid in full until the first payment deadline. If the taxpayer owns several land located within the same administrative-territorial unit, the amount of 50 lei refers to the cumulative land tax. " 237. Article 261 (3) will read as follows: " (3) In the case of a means of transport which is the subject of a financial leasing contract, for the whole of its duration, the tax on the means of transport shall be payable by the lessee. 238. In Article 261, after paragraph 3, a new paragraph (4) is inserted as follows: "" (4) If the lease ceases otherwise than by reaching maturity, the tax on the means of transport is due by the lessor. " 239. In Article 262, after letter d) a new letter is inserted, letter e), with the following contents: "e) historical vehicles defined according to the legal provisions in force." 240. In Article 263, paragraphs 2 and 7 shall read as follows: " (2) In the case of any of the following vehicles, the tax on the means of transport shall be calculated according to its cylindrical capacity, by multiplying each group of 200 cm 3 or fraction thereof by the corresponding amount of the following table Types of motor vehicles Amount, in lei, for each group of 200 cm3 or fraction of this 1.Motorete, scooters, motorcycles and cars with cylindrical capacity up to 1600 cm3 inclusiv7 2.Autourisms with cylindrical capacity between 1601cm3 and 2000 cm3 inclusiv15 3.Cylinisms with cylindrical capacity between 2001 cm3 and 2600 cm3 inclusiv30 4.XX_ENCODE_CASE_One cylinders with cylindrical capacity between 2601 cm3 and 3000 cm3 inclusiv60 5.Autourisms with cylindrical capacity of over 3.001 cm3120 6.Buses, coaches, microbuze20 7.Other motor vehicles with a maximum permissible total mass of up to 12 Including, as well as infield passenger cars, 25 8.Tractors registered 15 .......................................................................... (7) In the case of water means, the tax on the means of transport shall be equal to the corresponding amount of the following table: Means of transport on apaTaxit-lei/year-1.Luntre, boats without engine, used for fishing and personal use 15 2.Engine-free boats, used in other scopuri40 3.Boats with motor150 4.Sports and leisure boats *) between 0 and 800 5.Water scooters 150 6.Remorchings and pushers: a) up to 500 hp inclusiv400 b) over 500 hp and up to 2,000 hp inclusiv650 c) over 2,000 hp and up to 4,000 hp inclusiv1,000 d) over 4,000 CP1.600 7.Vapoare-for every 1,000 tdw or fraction of this 130 8.Windows, River barges and barges: a) with load capacity up to 1,500 tonnes inclusiv130 b) charging capacity of over 1,500 tons and up to 3,000 tons inclusiv200 c) with load capacity of over 3,000 tone350 ---------- * *) The criteria for determining the amount of the tax will be provided in the methodological rules for the application of this Code. ' 241. Article 264 (4) will read as follows: " (4) Any person who acquires/alienates a means of transport or changes his/her domicile/office/working point is required to submit a tax return on the means of transport, to the specialized department of the authority the local public administration in whose territorial area the domicile/establishment/working point is domiciled, within 30 days including from the modification. " 242. In Article 264, a new paragraph (5) is inserted after paragraph 4, with the following contents: "" (5) The alienation of a means of transport, by any of the modalities provided by law, cannot be carried out until the holder of the ownership of the means of transport has extinguished any local tax claims, with the exception of the tax obligations in dispute, due to the local budget of the administrative-territorial unit where the means of transport is registered, with payment terms due by the first of the month following the month in which it takes place alienation. The attestation of the payment of budgetary obligations is made by the fiscal certificate issued by the specialized department of the local public administration authorities. Acts by which means of transport are disposed of in violation of the provisions of this paragraph shall be null and void. " 243. Article 265 will read as follows: "" Art. 265. --Payment fee (1) The tax on the means of transport shall be paid annually, in two equal installments, until the dates of 31 March and 30 September inclusive. (2) For the anticipation payment of the tax on the means of transport, due for the entire year by the taxpayers, until March 31 of that year inclusive, a bonus of up to 10% inclusive, established by decision of the local council. At the level of Bucharest, this task lies with the General Council of Bucharest. (3) The holders, natural or legal persons, who request the temporary registration of the means of transport in Romania, under the law, have the obligation to pay in full, at the date of the request, the tax due for the period between the first of the month following that in which it is registered and by the end of that fiscal year. (4) If the registration concerns a period exceeding December 31 of the fiscal year in which the registration was requested, the holders referred to in par. (3) have the obligation to pay in full the tax on the means of transport, until January 31 of each year, as follows: a) where the registration concerns a tax year, the annual tax; b) if the registration concerns a period ending before 1 December of the same year, the tax for the period between 1 January and the first of the month following that in which the registration expires. (5) The annual tax on the means of transport, due to the same local budget by taxpayers, natural and legal persons, up to 50 lei inclusive, shall be paid in full until the first payment deadline. If the taxpayer owns several means of transport, for which the tax is due to the local budget of the same administrative-territorial unit, the amount of 50 lei refers to the tax on the means of transport cumulative of these. " 244. In Article 268, a new paragraph (1 ^ 1) is inserted after paragraph 1, with the following contents: " (1 ^ 1) The authorizations provided in par. ((1) shall be directed annually until 31 December of the current year for the following year. The visa fee represents 50% of the amount of tax provided in par. ((1). ' 245. In Article 268, after paragraph 4, two new paragraphs, paragraphs 5 and 6, shall be inserted as follows: " (5) Traders whose activity is carried out according to the Classification of activities in the national economy-CAEN, approved by Government Decision no. 656/1997 , as amended, in class 5530-restaurants and 5540 bars, due to the local budget of the commune, city or municipality, as the case may be, in whose territorial administrative area is located the unit or the marketing stand, a tax for the annual issuance/targeting of the authorization on the conduct of public food activity, established by the local councils in the amount of up to 3,000 lei. At the level of Bucharest, this fee is established by the General Council of Bucharest and is made income to the local budget of the sector in whose territorial area the unit or the marketing stand is located. (6) The authorization to carry out the activity of public catering, if the trader meets the conditions provided by law, shall be issued by the mayor in whose area the unit or stand is located marketing. " 246. In Article 282, two new paragraphs (3) and (4) are inserted after paragraph 2, with the following contents: " (3) Special charges are collected only from natural and legal persons who benefit from the services offered by the local public interest institution/service, according to the regulation of organization and functioning of this/its, or from those who are obliged, according to the law, to perform benefits that fall within the scope of activity of this type of service. (4) Local, county councils or General Council of Bucharest Municipality, as the case may be, may not impose special taxes on concessions in the public utilities sector (natural gas, water, electricity), for existence in the public/private domain of the administrative-territorial units of the water, transmission and distribution networks of electricity and natural gas. " 247. Under Title IX "Taxes and local taxes", the title of Chapter XI shall read as follows: "" Common Facilities ' 248. In Article 284, the marginal name shall read as follows: "" Facilities for individuals " 249. In Article 284, paragraph 4 will read as follows: " (4) The building tax, the land tax and the fee for the issuance of an authorization for the conduct of an economic activity shall not be due by persons with severe or accentuated disabilities and persons classified in the first degree of disability. " 250. In Article 284, after paragraph 12, two new paragraphs are inserted, paragraphs 13 and 14, with the following contents: "" (13) The building tax is not due for the building of a natural person, if: a) the building is a new home, realized under the conditions Home Law no. 114/1996 , republished, with subsequent amendments and completions; or b) the building is carried out on the basis of credits, according to Government Ordinance no. 19/1994 on the stimulation of investments for the realization of public works and housing constructions, approved with amendments by Law no. 82/1995 , with subsequent amendments and completions. (14) The tax exemptions provided in par. ((13) shall apply to a building for 10 years from the date of its acquisition. In the case of alienation of the building, the tax exemption does not apply to its new owner. 251. In Article 285, the marginal name shall read as follows: "" Facilities for legal entities " 252. Article 285 (c) of paragraph 1 shall read as follows: " c) organizations that have as their sole activity the free provision of social services in specialized units that provide hosting, social and medical care, assistance, protection, recovery activities, rehabilitation and social reintegration for child, family, persons with disabilities, elderly persons, as well as for other persons in difficulty, under the law. " 253. In Article 285, a new paragraph (4) is inserted after paragraph 3, with the following contents: "(4) No land tax is due for forest land administered by the National Forest Regia-Romsilva, except those used for economic purposes." 254. Article 286 (6) will read as follows: " (6) The local council may grant exemptions from the payment of tax on buildings and land tax, due by legal entities that carry out investments of over 500,000 euros over a period of up to 5 years inclusive, as follows: a) tax exemption on buildings, from the first of the month following the completion of the building; b) tax exemption on land, from the first of the month following the issuance of the building permit. " 255. In Article 286, a new paragraph (7) is inserted after paragraph 6, with the following contents: "(7) In the case of investments of over 500,000 euros, completed and put into operation on the date of entry into force of this law, the local council may set the quota of 0.25% for the calculation of the tax on buildings, for a period of 3 years inclusive." 256. Article 287 will read as follows: "" Art. 287. -Increase of local taxes and fees by local councils or county councils The level of local taxes and fees provided for in this title may be increased annually by up to 20% by local, county councils and the General Council of Bucharest Municipality, as the case may be, except for the taxes provided in art. 263 263 para. ((4) and (5) and in art. 295 295 para. ((11) lit. b)-d). " 257. In Article 288, the marginal name shall read as follows: "" Local and county council decisions on local taxes and fees " 258. Article 290 is repealed. 259. In Article 292, paragraph 1 shall read as follows: "" Art. 292. -(1) In the case of any tax or local tax, which consists of a certain amount in lei or which is established on the basis of a certain amount in lei, the respective amounts shall be indexed every 3 years, taking into account the evolution of the inflation rate from the latest indexation. " 260. In Article 294, after point b) of paragraph (2), two new letters, letters c) and d) are inserted, with the following contents: " c) non-compliance with 254 254 para. (7), of art. 259 259 para. ((6 ^ 1) and art. 264 264 para. (5), relating to the alienation, registration/deregistration of taxable goods, as well as to the communication of translative acts of ownership; d) refusal to provide information or documents of the nature of those provided in art. 295 295 ^ 1, as well as exceeding the period of 15 working days from the date of their request. " 261. In Article 294, paragraph 3 shall read as follows: " (3) Contraventia provided in par. ((2) lit. a) is sanctioned with a fine from 50 lei to 200 lei, and those from par. ((2) lit. b)-d), with a fine of 200 lei to 500 lei. " 262. After Article 294, a new article is inserted, Article 294 ^ 1, with the following contents: "" Art. 294 294 ^ 1. --sanctions The contraventions provided for in this Article shall be subject to Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 , with subsequent amendments and completions, including the possibility of payment, on the spot or within no more than 48 hours from the date of conclusion of the minutes or, as the case may be, from the date of its communication, half of the minimum fine. " 263. After Article 295 a new article is inserted, Article 295 ^ 1, with the following contents: "" Art. 295 295 ^ 1. -Budgetary implications of local taxes and fees In order to clarify and establish the real tax situation of taxpayers, the specialized compartments of the local public administration authorities have the power to request information and documents with fiscal relevance or for identification of taxpayers or taxable or taxable matter, as the case may be, and notaries, lawyers, bailiffs, police bodies, customs bodies, community public services for the driving licence regime and registration of vehicles, Community public services for issuing passports simple, Community public records of persons, as well as any other entity holding information or documents relating to taxable or taxable goods, as the case may be, or to persons who have the status of taxpayer, have the obligation their supply without payment. " + Article II Provisions of para. ((15) art. 161 161 of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, as well as with those brought by this law, shall not apply if, by additional acts concluded after the date of publication in the Official Gazette of Romania, Part I, of the provisions the present law, the validity of sales contracts with installments and/or leases is extended after the date of accession. + Article III (1) Within up to 60 days from the date of publication of the present law in the Official Gazette of Romania, Part I, at the proposal of the Ministry of Public Finance and the Ministry of Administration and Interior, by Government decision, will be approved taxes and local taxes applicable in fiscal year 2007, established by Law no. 571/2003 , with subsequent amendments and completions, as well as those brought by this law. (2) Within up to 45 days from the date of publication in the Official Gazette of Romania, Part I, of the Government decision provided in par. (1), the deliberative authorities of the local public administration adopt decisions on local taxes and fees applicable in fiscal year 2007, under the law. (3) Decisions adopted until the date provided in par. (2) by the deliberative authorities of the local public administration shall cease its applicability. + Article IV (1) On the date of Romania's accession to the European Union, the provisions of Title IV Law no. 571/2003 , with subsequent amendments and completions, as well as those brought by this law, shall be repealed. (2) On the date provided in par. (1) paragraph 1 is repealed. ((1) lit. f) and para. ((2) lit. b) of art. 52, provisions of art. 52 52 para. ((3) relating to the term of age regulated under Title IV, and art. 86 86 para. ((7) and (8) of Law no. 571/2003 , with subsequent amendments and completions, as well as those brought by this law. + Article V (1) The provisions of art. It shall apply from 1 January 2007, unless otherwise specified. (2) The provisions of art. II shall enter into force within 3 days from the date of publication in the Official Gazette of Romania, Part I. + Article VI With effect from 1 January 2007, the following shall be repealed: 1. Lit. b) a art. 76 of the Agricultural Cooperation Law no. 566/2004 , published in the Official Gazette of Romania, Part I, no. 1.236 of 22 December 2004, as amended; 2. Art. 5, 6, 8 and 9 of Law no. 376/2004 on private exchanges, published in the Official Gazette of Romania, Part I, no. 899 of 4 October 2004, as amended; 3. From paragraph 4 of the art. 60 60 of Law no. 58/1998 on banking activity, republished in the Official Gazette of Romania, Part I, no. 78 of 24 January 2005, as amended, the phrase "before deduction of corporation tax" is deleted; 4. The provisions relating to the corporate income tax art. 19 19 para. (5) of the Mountain Law no. 347/2004 , published in the Official Gazette of Romania, Part I, no. 670 670 of 26 July 2004; 5. Lit. c) a par. ((1), as well as para. ((2)-(4) of art. III of Government Emergency Ordinance no. 138/2004 to amend and supplement Law no. 571/2003 on the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 1.281 of 30 December 2004, approved with amendments by Law no. 163/2005 ; 6. Art. 70 and the second sentence of par. ((6) art. 164 of Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished in the Official Gazette of Romania, Part I, no. 863 of 26 September 2005, with subsequent amendments and completions; 7. The provisions relating to the tax invoice (code 14-4-10/A), invoice (code 14-4-10/aA) and the accompanying notice of the goods (code 14-3-6A) of Government Decision no. 831/1997 for the approval of the models of the common forms on financial and accounting activity and the methodological norms on their preparation and use, published in the Official Gazette of Romania, Part I, no. 368 of 19 December 1997, the provisions relating to the tax invoice in the Rules on the movement of wood materials and the control of their movement and of the installations to transform round wood, approved by Government Decision no. 427/2004 , published in the Official Gazette of Romania, Part I, no. 328 of April 16, 2004, with subsequent amendments and completions, as well as any other provisions regarding invoices and typified tax invoices, with special regime; 8. The provisions related to the tax obligations established according to Law no. 571/2003 , as amended and supplemented, from art. 12 12 para. ((2) of Law no. 193/2006 on the granting of gift vouchers and nursery tickets, published in the Official Gazette of Romania, Part I, no. 446 446 of 23 May 2006; 9. provisions Government Ordinance no. 12/1998 on stamp duties for notarial activity, republished in the Official Gazette of Romania, Part I, no. 586 586 of 7 August 2002. + Article VII Law no. 571/2003 on the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 927 of December 23, 2003, with subsequent amendments and completions, as well as with those brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (2) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT BOGDAN OLTEANU SENATE PRESIDENT NICOLAE VACAROIU Bucharest, July 17, 2006. No. 343. -------
