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- Title
LEAD ON AMENDING LAW NO. 571/2003. TAXATION OF THE BUILDINGS UNDER THE NEW TAX CODE.
- Authors
ENEA, Constantin; ENEA, Constanţa
- Abstract
Changing the tax system of buildings, this year, intrigued the individuals who own non-residential or mixed-use buildings - housing and headquarters. If the first case (non-residential buildings), will face a higher tax - mainly from the increase in the tax rate (from 0.1% to 0.2%, in Bucharest, for example) - in the second case appear more questions. The work presented below aims to answer the thorniest problems related to this subject extremely dezbatut.Interesul for steps to be taken in accordance with the new rules on the taxation of buildings increases by the day among taxpayers. Local authorities prepare their answers and train their people through discussions at technical level within the specialized departments and local political level. The mayors who were bent on the subject aimed at ensuring that new provisions to be more "digestible" given that, on the one hand, everyone agrees a high level of local taxes, especially if they come from "rules of center "and on the other hand, some of them are very attentive to taxpayers reactions given local elections that are to come.
- Subjects
BUILDINGS; TAX laws; NONRESIDENTIAL property; TAXATION
- Publication
Annals of 'Constantin Brancusi' University of Targu-Jiu. Juridical Science Series, 2015, Issue 3, p59
- ISSN
1844-7015
- Publication type
Article