Through Decision no. 6/2026 of the High Court of Cassation and Justice, published in Official Gazette no. 443 of May 26, 2026, the Court admitted the appeal in the interest of the law and established that a company’s right to carry forward the negative VAT balance in subsequent fiscal periods is not subject to prescription. What does it stipulate? The […]
Through Order no. 177 published in the Official Gazette no. 437 of May 25, 2026, a standardized and mandatory structure is introduced for the final documentation that exploration license holders must submit to the National Authority for Regulation in the Mining, Petroleum, and Geological Storage of Carbon Dioxide Sector (ANRMPSG). What does it stipulate? The Order imposes an extremely detailed […]
Through Order no. 6/2025, published in Official Gazette no. 439 of May 25, 2026, a mandatory financial guarantee is introduced for developers of new electricity production capacities and procedural deadlines are clarified. What does it stipulate? The main change is the introduction of a mandatory financial guarantee for obtaining the authorization for the establishment of a new energy production capacity. […]
By Decision no. 37 of February 23, 2026 of the High Court of Cassation and Justice, published in the Official Gazette no. 433 of May 22, 2026, the Court partially admitted the referral regarding the interpretation of Law no. 165/2013 and clarified that, in compensation processes for abusively seized properties, the evaluation can also be done according to the notarial […]
By Decision no. 51 of March 23, 2026, of the High Court of Cassation and Justice – Panel for the resolution of legal issues, published in the Official Gazette no. 434 of May 22, 2026, the Court established the unitary method for calculating the fine for violating the prohibition on carrying out cash lending operations between companies and natural persons. […]
Through Order 619/363/1238/2026 published in Official Gazette no. 426 of May 20, 2026, the exact procedure by which companies in the oil sector must report financial data necessary for verifying the capping of commercial mark-up is established. What does it stipulate? The Order introduces a monthly reporting obligation to ANAF for all targeted economic operators. They must submit, within 20 […]
Through Order no. 449/2022, published in the Official Gazette no. 420 of May 19, 2026, the graphic models for the information plaque and icon regarding Alternative Dispute Resolution (ADR) are updated. What does it stipulate? The Order introduces a new graphic model for the mandatory information plaque regarding the ADR entity, which must be displayed in all physical locations where […]
By Order no. 869/2026 published in the Official Gazette no. 417 of May 18, 2026, the use of recording equipment (bodycam, dashcam, drones) by commissioners of the National Environmental Guard (GNM) during inspection actions is officially regulated. What does it stipulate? The normative act establishes the procedure by which GNM commissioners can audio and video record control and inspection actions. […]
By Order 406/2026 published in Official Gazette no. 404 of May 13, 2026, new rules are introduced regarding how financial auditors must address fraud risk within audit engagements. What does it stipulate? The Order adopts into national legislation the international auditing standard ISA 240 (revised), which establishes extended responsibilities for financial auditors regarding the identification and assessment of risks of […]
By Decision no. 223/2026 published in Official Gazette no. 402 of May 13, 2026, the market perimeter that the Regulatory Authority (ANCOM) will analyze to determine if there are operators with significant power is redefined. What does it stipulate? The Decision establishes a new analytical framework for the ‘local access to fixed points’ market. In business terms, this refers to […]
