Taxes in Europe Database v2
The 4th and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions.
The owner, the usufructuary or other legal holder.
Incomes from the cession of goods use.
Net income determined by deducting the expenses in a quantum of 25% from the gross income. The taxpayers may determine the net income from the cession of goods use based on the real income derived using single entry bookkeeping
Since January 2012, this category of income includes rental income as a tourist cameras located in personal house.
Maximum 60 days since the communication of the taxation decision with some exceptions.
The state budget.