Taxes in Europe Database v2
The 2nd and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions.
Incomes from independent activities. The independent activities include commercial activities, free professions and intellectual property rights, realized individually and/or in the form of an association, including incomes from adjacent activities.
The basis of assessment is the net income based on income norms or on real income or on standard rate of expenditure.
Maximum 60 days since the communication of the taxation decision.
The state budget.