https://www.pantilimon.ro/blog/romania-permanent-establishment-risk-foreign-companies-2026-guide-molpx01a PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:48:25.966Z Romania Permanent Establishment Risk Foreign Companies 2026 Romania permanent establishment risk foreign companies 2026, Romania PE risk, Permanent Establishment Romania, Romanian tax law, foreign investors Romania, corporate income tax Romania, BEPS Romania, tax compliance Romania, foreign company registration Romania, service PE Romania https://www.pantilimon.ro/blog/romania-tax-appeal-procedure-anaf-court-litigation-2026 PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:48:24.465Z Romania Tax Appeal: ANAF & Court Litigation 2026 Guide Romania tax appeal procedure ANAF court litigation 2026, Romania tax law, ANAF appeal, fiscal procedure code Romania, tax litigation Romania, foreign investors Romania tax, administrative appeal Romania, tax expert Romania, tax penalties Romania, Romanian tax dispute https://www.pantilimon.ro/blog/romania-pillar-two-minimum-tax-15-multinational-groups PANTILIMON LAW - 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Știri Juridice ro 2026-04-30T16:48:11.234Z Romania ANAF Tax Audit Defense Rights Procedure 2026 Romania ANAF tax audit defense rights procedure 2026, Romanian tax law, fiscal audit, Romania, foreign investors Romania tax, ANAF audit process, taxpayer rights Romania, tax penalties Romania, fiscal procedure code Romania, tax appeal Romania, Pantilimon Law https://www.pantilimon.ro/blog/romania-dac6-reportable-cross-border-arrangements-2026 PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:48:10.787Z Romania DAC6 Reportable Cross-Border Arrangements 2026 Romania DAC6 reportable cross-border arrangements 2026, Romania tax compliance, DAC6 reporting Romania, cross-border arrangements Romania, Romanian tax law for investors, GEO 5/2020, DAC6 penalties Romania, tax transparency Romania https://www.pantilimon.ro/blog/romania-withholding-tax-dividends-2026-foreign-shareholders-guide-molpwoa0 PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:48:10.728Z Romania Withholding Tax on Dividends 2026: Foreign Shareholders Romania withholding tax dividends 2026, foreign shareholders Romania tax, Romania dividend tax rate, Double Taxation Treaties Romania, EU Parent-Subsidiary Directive Romania, Romanian Fiscal Code dividends, ANAFI withholding tax 2026, Romania tax compliance foreign investors https://www.pantilimon.ro/blog/romania-capital-gains-tax-shares-real-estate-2026 PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:47:36.402Z Romania Capital Gains Tax Guide 2026: Shares & Real Estate Romania capital gains tax shares real estate 2026, Romanian tax law foreign investment, capital gains Romania shares, capital gains Romania real estate, non-resident tax Romania, double taxation treaty Romania, Pantilimon Law tax advisory, Romania corporate income tax https://www.pantilimon.ro/blog/romania-holding-company-tax-regime-participation-exemption-2026 PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:46:30.739Z Romania Holding Company Tax Regime & Participation Exemption 2026 Romania holding company tax regime participation exemption 2026, Romania corporate income tax, Romanian tax law, dividend exemption Romania, capital gains tax Romania, WHT Romania, EU Parent-Subsidiary Directive Romania, substance requirements holding company, Pillar Two Romania, foreign investment Romania https://www.pantilimon.ro/blog/romania-permanent-establishment-risk-foreign-companies-2026-guide PANTILIMON LAW - 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Știri Juridice ro 2026-04-30T16:43:45.635Z Romania VAT Refund: Non-Resident Companies 2026 Guide Romania VAT refund procedure non-resident companies 2026, Romania VAT refund EU companies, Romania VAT refund non-EU companies, Romanian Tax Code VAT refund, VAT recovery Romania foreign businesses, Romania tax laws non-residents, VAT reclaim Romania deadlines, Pantilimon Law Romania VAT https://www.pantilimon.ro/blog/romania-withholding-tax-dividends-2026-foreign-shareholders-guide PANTILIMON LAW - Știri Juridice ro 2026-04-30T16:42:58.461Z Romania Withholding Tax on Dividends 2026: Foreign Shareholders Romania withholding tax on dividends 2026 foreign shareholders, Romania dividend tax non-residents, Romanian WHT dividends 2026, Double Taxation Treaties Romania dividends, EU Parent-Subsidiary Directive Romania, Fiscal Code Romania dividends, Tax residency certificate Romania, Beneficial owner dividends Romania, Pantilimon Law Romania https://www.pantilimon.ro/legislatie-2026/1-decizie-477-16102025-309979 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 1. DECIZIE 477 16/10/2025 decizie, OG https://www.pantilimon.ro/legislatie-2026/art-14-alin-3-298840 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z art. 14 alin. (3) OG https://www.pantilimon.ro/legislatie-2026/art-39-alin-5-din-legea-cadru-nr-1532017-298840 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z art. 39 alin. (5) din Legea-cadru nr. 153/2017 lege, OG https://www.pantilimon.ro/legislatie-2026/2-hotarare-269-23042026-309980 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 2. HOTARARE 269 23/04/2026 OG https://www.pantilimon.ro/legislatie-2026/hotararii-guvernului-nr-6032011-239394 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z Hotărârii Guvernului nr. 603/2011 OG https://www.pantilimon.ro/legislatie-2026/3-ordin-140-24042026-309981 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 3. ORDIN 140 24/04/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/4-ordin-1124-23042026-309982 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 4. ORDIN 1124 23/04/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/ordinul-ministrului-sanatatii-nr-9912026-309518 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z Ordinul ministrului sănătăţii nr. 991/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/5-raport-20629-08122025-309983 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 5. RAPORT 20629 08/12/2025 OG https://www.pantilimon.ro/legislatie-2026/6-raport-20780-09122025-309984 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 6. RAPORT 20780 09/12/2025 OG https://www.pantilimon.ro/legislatie-2026/7-raport-20876-10122025-309985 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 7. RAPORT 20876 10/12/2025 OG https://www.pantilimon.ro/legislatie-2026/8-raport-21405-18122025-309986 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 8. RAPORT 21405 18/12/2025 OG https://www.pantilimon.ro/legislatie-2026/9-raport-21702-23122025-309987 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 9. RAPORT 21702 23/12/2025 OG https://www.pantilimon.ro/legislatie-2026/10-raport-21704-23122025-309988 PANTILIMON LAW - Legislație ro 2026-04-30T07:00:45.658Z 10. RAPORT 21704 23/12/2025 OG https://www.pantilimon.ro/legislatie-2026/ordonanta-de-urgenta-a-guvernului-nr-152025-pentru-modificarea-si-completarea-le PANTILIMON LAW - Legislație ro 2026-04-29T07:00:55.649Z Ordonanța de Urgență a Guvernului nr. 15/2025 pentru modificarea și completarea Legii nr. 227/2015 privind Codul Fiscal Cod Fiscal, TVA, impozit pe profit, microîntreprinderi, contribuții sociale https://www.pantilimon.ro/legislatie-2026/legea-nr-252025-pentru-modificarea-si-completarea-legii-nr-2862009-privind-codul PANTILIMON LAW - Legislație ro 2026-04-29T07:00:36.573Z Legea nr. 25/2025 pentru modificarea și completarea Legii nr. 286/2009 privind Codul Penal și a Legii nr. 135/2010 privind Codul de procedură penală drept penal, Cod Penal, Cod Procedură Penală, infracțiuni informatice, corupție https://www.pantilimon.ro/legislatie-2026/1-comunicat-28042026-303449 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 1. COMUNICAT 28/04/2026 OG https://www.pantilimon.ro/legislatie-2026/2-comunicat-28042026-303450 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 2. COMUNICAT 28/04/2026 OG https://www.pantilimon.ro/legislatie-2026/3-comunicat-28042026-303451 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 3. COMUNICAT 28/04/2026 OG https://www.pantilimon.ro/legislatie-2026/4-decizie-561-04112025-309838 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 4. DECIZIE 561 04/11/2025 decizie, OG https://www.pantilimon.ro/legislatie-2026/art-8-alin-1-208818 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z art. 8 alin. (1) OG https://www.pantilimon.ro/legislatie-2026/2-din-ordonanta-de-urgenta-a-guvernului-nr-512008-208818 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z (2) din Ordonanţa de urgenţă a Guvernului nr. 51/2008 OG https://www.pantilimon.ro/legislatie-2026/legii-nr-312023-263893 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Legii nr. 31/2023 OG https://www.pantilimon.ro/legislatie-2026/ordonantei-de-urgenta-a-guvernului-nr-512008-289589 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Ordonanţei de urgenţă a Guvernului nr. 51/2008 OG https://www.pantilimon.ro/legislatie-2026/5-hotarare-239-23042026-309839 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 5. HOTARARE 239 23/04/2026 OG https://www.pantilimon.ro/legislatie-2026/6-hotarare-244-23042026-309840 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 6. HOTARARE 244 23/04/2026 OG https://www.pantilimon.ro/legislatie-2026/7-ordin-202-23042026-309841 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 7. ORDIN 202 23/04/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/regulamentului-cadru-295481 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Regulamentului-cadru OG https://www.pantilimon.ro/legislatie-2026/ordinul-presedintelui-autoritatii-nationale-de-reglementare-pentru-serviciile-co PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Ordinul preşedintelui Autorităţii Naţionale de Reglementare pentru Serviciile Comunitare de Utilităţi Publice nr. 97/2025 ordin, OG https://www.pantilimon.ro/legislatie-2026/caietului-de-sarcini-cadru-295295 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Caietului de sarcini-cadru OG https://www.pantilimon.ro/legislatie-2026/8-hotarare-241-23042026-309842 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 8. HOTARARE 241 23/04/2026 OG https://www.pantilimon.ro/legislatie-2026/9-ordin-141-24042026-309843 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 9. ORDIN 141 24/04/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/ordinului-ministrului-agriculturii-si-dezvoltarii-rurale-nr-422026-307456 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Ordinului ministrului agriculturii şi dezvoltării rurale nr. 42/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/10-ordin-380-17042026-309844 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z 10. ORDIN 380 17/04/2026 ordin, OG https://www.pantilimon.ro/legislatie-2026/codul-de-siguranta-din-2008-157584 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Codul de siguranţă din 2008 cod, OG https://www.pantilimon.ro/legislatie-2026/rezolutia-msc543107-309845 PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Rezoluţia MSC.543(107) OG https://www.pantilimon.ro/legislatie-2026/alte-acte-emise-de-206nalta-curte-de-casaie-i-justiie PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Alte acte emise de: Înalta Curte de Casa?ie ?i Justi?ie CAS https://www.pantilimon.ro/legislatie-2026/alte-acte-emise-de-autoritatea-naionala-de-reglementare-pentru-serviciile-comu PANTILIMON LAW - Legislație ro 2026-04-29T07:00:11.610Z Alte acte emise de: Autoritatea Na?ională de Reglementare pentru Serviciile Comunitare de Utilită?i Publice - A.N.R.S.C. General