Legal

International road transport of goods has been brought within the scope of RO e-Transport obligations

Through Emergency Ordinance no. 115/2023, the international road transport of goods has been brought within the scope of RO e-Transport obligations. This measure extends responsibilities not only to customs operations of import-export but also to intracommunity movements (acquisitions and intracommunity deliveries). Thus, economic operators must comply with both existing obligations

Business Criminal Law – specialized consulting

In an ever-evolving business landscape, the continuous growth and specialized expertise of team members have become an absolute necessity. Nowhere is this more critical than in the intricate realm of Business Criminal Law, where staying up-to-date and possessing specialized skills are paramount to ensuring adherence to prevailing legal standards. Through

Can preventive restructuring be a solution to avert company insolvency?

In February 2023, we participated at the conference held by Ziarul Financiar with BDO Business Restructuring and Bondoc si Asociatii Law Firm – “The preventive restructuring – a solution for averting company insolvency” where there were widely debated issues regarding the pre-insolvency instruments that are available to companies. We consider

Amendment of the paternal leave law

According to GEO 117/2022, the duration of paternity leave is ten working days, to which five additional days are granted for employees who follow a childcare course. According to the above ordinance, the father may benefit from paternity leave for each newborn child, based on the certificate of graduation of

GEO 57/2022 – Regulations in the field of equal opportunities for the employees

To harmonize the EU Directive no. 1158 /2019 with the Romanian legislation, in the Official Gazette no. 431 of 3 May 2022 was published the Government Emergency Ordinance no. 57/2022 for the completion and amendment of Law no. 202/2002 on equal opportunities and treatment between women and men and the

New procedure for the authorization and operating the Representatives of non-resident companies in Romania

Under Government Ordinance 18/2022 entered into force on August 7th , a new procedure was established for the authorization and operating the Representatives of non-resident companies in Romania, procedure to become operational within a maximum of 180 days from the entry into force of the regulation. As a novelty, the entire

New rules applicable to micro-enterprises and changes to the dividend tax adopted by the Government by Ordinance no. 16/2022 – applicable from 1 January 2023

Micro-enterprises: The turnover threshold for applying the micro-enterprise income tax is changed from EUR 1.000.000 equivalent to EUR 500.000 equivalent in lei. This condition regarding the threshold must be fulfilled on 31.12.2022 for 2023. Suppose a company that pays micro-enterprise income exceeds the turnover threshold of EUR 500.000 during the

Taxation of part-time contracts – changes starting with August 1, 2022

According to GEO 16/2022, starting with August 2022, part-time employment contracts will be taxed at least at the level of the minimum gross salary per country of 2,550 lei, corresponding to the number of working days on which the contract has been active. The exceptions for which the increased amounts

The nominal value of the meal vouchers has increased to 30 lei starting from July 1st 2022

Starting from July 1st 2022, the nominal value of a meal voucher cannot exceed 30 lei, according to the Ordinance published in the Official Gazette no. 63 from June 22, 2022. Employers may additionally grant, in July 2022, meal vouchers with the value corresponding to the difference between the value

Tax incentives and minimum wages for agriculture and food industry

On May 17, 2022, Law 135/2022 was published in the Official Gazette, which introduced on June 1, 2022, the minimum gross base salary of 3.000 lei per month for employees in the agriculture and food industry, applicable for the period between June 1, 2022- December 31, 2028. The gross base