Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2023, vol. 4, issue 6, 37-46

Abstract: Once the Government Ordinance No. 16/2022 occurred, the Tax Code underwent a series of important changes, among them the microenterprises income taxation regime being also aimed. In order to emphasize the changes occurred since 1 January 2023, this article aims to present a series of theoretical and practical situations that may take place during the tax year regarding the exit from the microenterprises income taxation system.

Keywords: microenterprise/income taxpayer; ceiling of 500000 Euro; consultancy and/or management; value/number of securities; voting right; Government Ordinance No. 16/2022 (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:6:p:37-46

DOI: 10.37945/cbr.2023.06.05

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