On Friday, the Government Ordinance no. 5/2020 amending the Fiscal Procedure Code. “This is very technical and must be understood in the context of the other normative provisions. The document amends punctually several tax procedures regarding forced execution, the obligations of third parties, also transposing into national law and provisions of the Community Directives on the exchange of cross-border information at European Union level ”, explains Adrian Bența, fiscal consultant.

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