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are used exclusively to conduct business, as well as those exempt from the deduction limit under paragraph (3). (6) The way these provisions are to be enforced shall be established by guideline norms.” 16. Under Article 152, paragraphs (1), (2) and (5), (7) are amended and shall have the following content: “(1) the taxable persons established in Romania according to Article 125^1, paragraph (2) letter a), whose annual turnover, either declared or achieved, is below the EUR 65,000 ceiling, whose equivalent in RON is determined taking into account the exchange rate published by the National Bank of Romania upon accession and is rounded to the next thousand, or RON 220,000, may apply for a tax exemption, hereinafter referred to as the special tax relief conditions for the operations described in Article 126 paragraph (1), excluding intra-Community supplies of new means of transportation, which are exempted under Article 143, paragraph (2) letter a). (2) The turnover serving as a reference for the application of paragraph (1) is formed of the total value, not including the tax, in the case of taxable persons requesting the de-registration from the VAT-payers’ records of the supplies of goods and services made by a taxable person during a calendar year, taxable or, as appropriate, which would be taxable if they were not conducted by a small enterprise, of operations resulting from economic activities for which the place of supply/provision is considered to be abroad, if the tax were deductible, if these operations were performed in Romania according to Article 145, paragraph (2), letter b), of exempt operations with deductibility and of exempt operations without deductibility, as set out in Article 141, paragraph (2), letters a), b), e) and f), unless they are incidental to the main activity, except for the following: a) supplies of tangible or intangible assets, as defined in Article 125^1, paragraph (1), section 3, made by taxable persons; b) intra-community supplies of new means of transportation, exempted under Article 143 paragraph (2), letter a). (…) (5) For the newly incorporated taxable persons, which start an economic activity during a calendar year, the exemption ceiling is the one referred to in paragraph (1). (6) The taxable person applying the special tax relief conditions and whose annual turnover referred to in paragraph (2) is greater than or equal to the ceiling provided in paragraph (1) shall apply for registration for VAT purposes according to Article 153, within 10 days from the time when the said ceiling has been reached or exceeded. The date when the ceiling was reached or exceeded is deemed to be the first day of the calendar month following the month in which the ceiling was reached or exceeded. The special tax relief conditions shall apply by the date of registration as a VAT payer, as per Article 153. If the taxable person in question does not request or requests a late registration, the tax authorities are entitled to set tax payment obligations and related accessories starting on the date on which said taxable person should have been registered for taxation purposes, under Article 153. (7) The taxable person registered as a VAT payer under Article 153 that, during the preceding calendar year, has not exceeded the tax relief ceiling provided in paragraph (1) may request the removal from the records of persons registered as a VAT payer under Article 153, in order to apply for the special tax relief conditions, provided that, on the date when such application is filed, the tax relief ceiling for the current year should not exceeded. The application may be submitted to the tax authorities between the 1st and 10th day of each month following the tax period applied by the taxable person, under Article 156^1. 136 60184_file_interior_lucian_v9.indd 136 11/5/2012 9:22:11 AM
The cancellation will be effective starting on the date when the decision to remove from the records of persons registered as a VAT payer is notified. The tax authorities are required to solve the applications for the removal from the records of persons registered as a VAT payer no later than the end of the month in which such application is filed. Before the decision to cancel the registration for VAT purposes is notified, the taxable person shall enjoy all of the rights and be bound by all obligations incumbent upon VAT payers according to Article 153. The taxable person that applies for de-registration must file the last tax return specified in Article 156^2, regardless of the taxation period applied under Article 156^1, until the 25 th day of the month following the month in which the decision to cancel the VAT-payer’s status was notified. In the tax return filed last, taxable persons are required to highlight the value resulting from the tax adjustments, under this title.” (…) PRIME MINISTER, VICTOR VIOREL PONTA Also endorsed by: Deputy Prime Minister, The Ministry of Public Finances, Florin Georgescu The Minister of European Affairs, Leonard Orban The Minister of the Economy, Trade and Business Environment Daniel Chiţoiu Bucharest, 6 June 2012 No. 24 137 60184_file_interior_lucian_v9.indd 137 11/5/2012 9:22:11 AM
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Piaţa Instituţiilor Financiare Ne
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60184_file_interior_lucian_v9.indd
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Ordinul nr. 27 din 27.12.2011 - pen
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Antoaneta Curteanu Presedintele ALB
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lutii viabile de rezolvare a confli
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De la istoria leasingului si a cred
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finantare a vietii cotidiene a unei
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Leasingul in prima jumatate a secol
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cu mobilizarea americanilor pentru
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in aceasta piata locala. Exista nev
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consum, in special cele in devize (
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inregistrate in Registrul General,
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activitate. In timp ce dezvoltarea
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credite acordate persoanelor cu stu
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acestuia in puterea si in rolul sau
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Evolutia pietei de leasing financia
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Piata de leasing financiar din Roma
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Piata de leasing financiar (echipam
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Piata de leasing din Romania dupa n
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Piata de leasing din Romania dupa n
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Outstanding by Loan Type Portofoliu
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New Credit for Personal Consumption
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New Credit Granted by Client Age Cr
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New Credit Granted by Client Macro-
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New Credit Granted by Marital Statu
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New Credit Granted by Net Income of
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Criminalitate de Business Intrebare
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se expuna incalcarii anumitor preve
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60184_file_interior_lucian_v9.indd
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pentru a evita astfel plata TVA la
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Incepeam acest articol prin a spune
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Provocări curente privind aplicare
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Există trei tipuri de relații de
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ea justă sau fluxurile de trezorer
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Acoperirea fluxurilor de trezorerie
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• transferă activul financiar, i
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Achiziția unui portofoliu de crean
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cu dificultăți operaționale care
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prevăzând clasificarea în două
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VI. Texte legislative pentru IFN-ur
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Page 87 and 88: (3) In case there is no legal oblig
Page 89 and 90: elevant competent authorities, with
Page 91 and 92: ORDER No. 25/2011 of the National B
Page 93 and 94: ANNEX OF NBR ORDER NO. 25/2011 STAT
Page 95 and 96: 19. - category 1*) 20. - category 2
Page 97 and 98: 7. - category 2**) 8. Total (lines
Page 99 and 100: Item No. Classification categories
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Page 103 and 104: ORDER No. 27/ 27 December 2010 Offi
Page 105 and 106: Order No. 4 din 8 March 2012 Publis
Page 107 and 108: Item Classification Gross exposures
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Page 113 and 114: Article 16 - The exposure incurred
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Page 121 and 122: categories, as defined in RNTR 2, e
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Page 125 and 126: the time when this Law takes effect
Page 127 and 128: Annex No. 2 - Pollution tax rates,
Page 129 and 130: Annex No. 3 - pollution tax rates,
Page 131 and 132: Annex No. 5 - Additional pollution
Page 133 and 134: (3) The amounts shall be refunded b
Page 135: “l^1) 50% of the costs of road mo
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