38 modificări ale Codului Fiscal respinse

Gabriel ŢECHERĂPuncte de Vedere, Fiscalitate


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Numărul taxelor și impozitelor reglementate, structura sistemului de contribuții sociale și amestecul de politici, proceduri, exceptări, regimuri sectoriale și facilități, constituie cauzele instabilității legislative în materie fiscală. Ea nu a fost înlăturată prin re-scriere, ar fi fost nevoie de o re-formare. Sarabanda modificărilor va continua!

The Romanian Fiscal Code: The Fiscal Treatment Of Companies Reorganizations

Gabriel ŢECHERĂFiscalitate, Fuziune Societăți, In English, Divizare Societate


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A brief overview of the provisions in the new Romanian fiscal code regarding the fiscal treatment of business companies reorganizations in Romania.

Noul Cod Fiscal: Regimul fiscal al reorganizărilor

Gabriel ŢECHERĂFiscalitate, Fuziune Societăți, Divizare Societate


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O scurtă trecere în revistă a modificărilor aduse de noul cod fiscal în ceea ce privește regimul fiscal aplicabil fuziunilor, divizărilor și achizițiilor de afaceri sau de societăți.

Replierea strategică a SIF-urilor în faţa atacului pieţei

Gabriel ŢECHERĂPuncte de Vedere


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După mai bine de şaisprezece ani de “război rece” între conducerile SIF-urilor şi piaţă, conflictul provocat de pragul de deţinere impus de către acestea propriilor acţionari, se îndreaptă către deznodământ.

OUG nr. 90/2014 dă lovitura de graţie pieţei de capital

Gabriel ŢECHERĂPiaţa de Capital


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O analiză a efectelor negative ale modificărilor aduse articolului 240 din Legea 297/2004 privitoare la piaţa de capital prin Ordonanţa de urgenţă nr. 90/2014.

Legea „Business Angels”: un portret robot

Gabriel ŢECHERĂLegislative


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O trecere în revistă a principalelor limitări pe care trebuie să le prevadă legea pentru a-şi atinge scopul

Legea „Business Angels”: Despre proiectul legislativ

Gabriel ŢECHERĂLegislative


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O scurtă trecere în revistă a proiectului de lege pentru stimularea investitorilor individuali aflat în dezbaterea Comisiei pentru buget, finanţe şi bănci a Camerei Deputaţilor

Legea 151/2014 – Cronica morţii anunţate a RASDAQ (III): Efectele Legii 297/2004

Gabriel ŢECHERĂPuncte de Vedere, Piaţa de Capital

Scurtă istorie a desfiinţării pieţei RASDAQ, în câteva episoade. Cei trei factori care au avut o contribuţie hotărâtoare la desfiinţarea RASDAQ, respectiv data naşterii, mecanismul său de funcţionare şi listarea forţată, au existat încă de la înfiinţare. Legea 297/2004 nu a avut decât un rol declanşator, iar Legea 151/2014 nu face decât să curme chinul.

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