Legal updates
Recent legislative changes, court decisions and practical analyses — commented by the Petcu Partners team for companies and investors.
From 1 July 2026, steel importers must prove the country where the steel was actually melted and poured, not just the country of purchase. Tariff quota cut to 18.3 million tonnes, out-of-quota duty raised to 50%, burden of proof shifts to the importer.
Read article →In its judgment of 13 May 2026, the Court of Justice of the European Union clarifies the boundary between direct taxation (transfer pricing) and VAT — a margin adjustment does not, in itself, become the consideration for a taxable supply.
Read article →Through Law 57/2025, the fast small claims procedure (art. 1,026 CPC) now applies to claims of up to RON 50,000 — five times the previous threshold.
Read article →The tax rate on income whose source cannot be identified during a personal tax situation verification has risen from 16% to 70% — a clear signal from ANAF on the importance of documenting the source of every sum.
Read article →From 2026, the national RO e-Invoice system is mandatory for all B2B, B2C and B2G relations. A specific 15% sanction applies in B2B relations.
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