Government Emergency Ordinance no. 50/2015, amending Law no. 227/2015 on the Fiscal Code and Law no. 207/2015 on the Fiscal Procedure Code (hereinafter “the Ordinance”) has been published in the Official Journal of Romania (no. 817 / 3 November 2015).
The most important changes to the new Fiscal Code applicable starting from 1 January 2016, are: