The taxation regime of the project company involved in a concession or a PPP project

Marilena Ene

Academic Journal of Law and Governance, 2015, vol. 3, issue 1, 52-60

Abstract: The legal conditions for the development of a public project are subject to intensive debate as involves public funds. Romanian legislation provides for several types of contracts but not all of them are used in practice due to lack of understanding of these conditions. Since 2010 when the PPP Law entered into force no project was launched despite several public authorities expressed their interest in using this type of contract and Government established a public body to deal with PPP projects. Several authors commented the laws in force and proposed different approaches in order to ensure the applicability of the PPP Law. The tax analysis is also necessary when a public authority intends to initiate a PPP or concession contract as impact of the taxes on the project is crucial, given that project needs to fulfil the affordability criteria in order to be initiated and implemented.

Date: 2015
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