Romania Legal Digest — Free Weekly Legislative Monitoring Newsletter
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Romania Legal Digest
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Constitutional Court Decision on the Unconstitutionality Exception of Provisions Regarding the Tax on Special Constructions and the Tax on Buildings
Companies that paid taxes on buildings or special constructions under the invalidated rules can file for reimbursement of overpaid amounts, affecting cash flow and necessitating a review of past tax liabilities.
What Changes
The Constitutional Court has declared unconstitutional specific provisions from OUG 114/2018 and OUG 226/2020 concerning the calculation and application of the tax on special constructions and the tax on buildings. This decision invalidates the legal framework for calculating and levying these taxes for the period before amendments by OUG 1/2020, potentially allowing claims for reimbursement of taxes paid under these rules.
Who Is Affected
All owners of buildings and special constructions, including industrial platforms, power plants, oil & gas facilities, and telecom towers, subject to the local tax on buildings.
Effective Date
Upon publication in the Official Gazette, Part I, no. 190 of March 12, 2026.
Action Required
1
Conduct a detailed assessment of historical tax payments for the tax on buildings and tax on special constructions for fiscal years 2019–2020, to be completed within 30 days.
2
Prepare and file administrative claims with the relevant local fiscal authorities for reimbursement of undue payments, ensuring claims are filed before the statute of limitations expires.
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