Yesterday, Government Decision 367/2015 for modifying and completing the implementation norms of the Tax Code was published in the Official Gazette. In the regulatory document there is no longer mentioned the modification that repeals point I from Title I “General instructions”, as the government stated in a press release after the government meeting. According to the press release “The government approved, through a Decision, modifications and additions to the implementing norms of the Tax Code, necessary in order to update or clarify some provisions, taking into account the changes in fiscal law (…)
Another new element brought by the regulatory document points towards ensuring an un-discriminating fiscal treatment applicable to the incomes from independent activities, according to the law. To this purpose, the Government Decision eliminates the exception from being reclassified as dependent activity of the activities that generate income from independent professions, as well as copyrights and related rights, as defined by Law 8/1996 regarding copyrights and related rights, with later changes and additions”.
The exception of independent professions and copyrights from being reclassified as dependent activities is foreseen at point I of Title I of the implementing rules of the Tax Code.
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