Less than four years after the last fiscal amnesty, on 5 August, the Romanian government published a fiscal amnesty ordinance (No. 6/2019) that sets the framework for restructuring the debt of taxpayers with outstanding tax obligations and for the cancellation of accessory obligations.
Public procurement contracts are awarded, based on award criteria, to bidders who meet two conditions:
i. criteria for qualitative selection and
ii. requirements of the tender to be submitted according to the procurement documents.
Criteria for qualitative selection include grounds for exclusion; reasons for which the bidder could be excluded from award procedures are stated in the public procurement legislation.
The Romanian High Court of Cassation and Justice has ruled on April 4th, 2019 the decision no. 12 (Decision in the interest of the law) that put an end to the controversy over the legal regime of the expenses representing local taxes owed by the debtor for the immovable assets sold within the insolvency procedure.
This controversy has revolved around the question whether these taxes might be qualified either as budgetary receivables or expenses for the preservation of assets.
During his national address on 2 April, President Putin announced his decision to prolong the initial non-working days from 4 April to 30 April 2020 inclusive in order to fight against the spread of COVID-19. He signed a new Executive Order* providing for this.
В ходе своего обращения к гражданам 2 апреля президент В. В. Путин объявил о своем решении продлить первоначально установленный режим нерабочих дней с 4 апреля по 30 апреля 2020 года включительно. В этих целях президентом был подписан новый указ, предусматривающий соответствующие меры.
The confirmed number of persons in Russia infected with SARS-CoV-2/Covid-19 (Corona) exceeds 6,000. Many people and enterprises are affected by non-working days, lock down measures and the resulting direct and indirect impact on work, business and finances. This summary highlights some recent legal issues in connection with the Corona crisis in Russia.
Quarantine and lock down measures
Second stage of the tax amnesty in Russia
A Law extending the tax amnesty of capital and the tax-free liquidation of foreign companies entered into force in Russia on 1 March 2018. The tax amnesty has been extended until the end of February 2019.
The Constitutional Court of the Russian Federation has obliged a tax authority to check the relevancy of the claim to recognize a debtor as a bankrupt in terms of prospects and economic feasibility of initiating such dispute.
On March 23 2017 the Federal Tax Service issued a notification entitled On Identifying the Circumstances of an Unjustified Tax Benefit (ED-5-9/547@), which summarises the law enforcement practice associated with assessing the validity of a tax benefit in disputes relating to bad-faith contracting parties.
DBI 2017 - A5 With Bleed.indd 3 20.02.2017 8:22:56 Doing Business in Russia 2017 Baker & McKenzie - CIS, Limited Moscow Office White Gardens, 10th Floor 9 Lesnaya Street Moscow 125047, Russia Telephone: +7 495 787 27 00 Fax: +7 495 787 27 01 [email protected] St. Petersburg Office BolloevCenter, 2nd Floor 4A Grivtsova Lane St.