Rambursările de TVA se schimbă: Parlamentul adoptă noi reguli privind compensarea datoriilor și eșalonările la plată

The Chamber of Deputies has approved a law modifying the Fiscal Procedure Code, impacting companies seeking VAT refunds and those in insolvency prevention procedures. Key changes include the suspension of tax refunds for taxpayers with suspended enforcement and new conditions for payment installments. The law aligns the Fiscal Procedure Code with insolvency prevention mechanisms, introducing specific rules for tax obligations in restructuring plans. Transitional provisions ensure the new rules apply to existing debtors in prevention procedures. The law awaits presidential promulgation and publication.