Financial Law 2006
We inform you that Law no. 266 of December 23, 2005, published in the Official Gazette no. 302 of December 29, 2005, concerning "Provisions for the preparation of the annual and multi-year financial statements of the State", (Finance Law 2006) introduced significant changes regarding income taxes and other indirect taxes.
This circular is intended to provide a first overview of the main changes in the tax field. The law is structured in an article and 612 paragraphs. To facilitate reading, we will proceed with the analysis by dividing it into the following areas:
- Road transport sector;
- Extensions and concessions;
- Discounts for families;
- Scheduled scheduling;
- Facilitated definition;
- Revaluations;
- Production districts;
- Trademarks and patents;
- Miscellaneous provisions relating to taxes.