Home Volumul 2 IMPOZITUL PE CLĂDIRILE PERSOANELOR FIZICE

IMPOZITUL PE CLĂDIRILE PERSOANELOR FIZICE


Constantin Cucosel
Universitatea de Vest „Vasile Goldis” Arad – Filiala Baia Mare, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The Government Ordinance no. 117/2010 brought a series of modifications to the Fiscal
Code starting with 2011, referring to the local taxes and duties, mainly to the building tax
owed by the physical persons in Romania. The most important modifications refer to the
increase coefficient for the persons owning several buildings besides their residence, the
compression of the four increase quotes to three, the augmentation of the minimum increase
quote from 15% to 65% and of the maximum quote to 300%, as well as the application of
this increase to any type of building that is the property of a physical person.
Keywords: tax, building, built area, local budget

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