By: Alina Moldovan
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Legal Update – February 2022
Some of the pieces of legislation that were published in the Official Journal of Romania during February 2022 include general interest information, as follows:
I. CHANGE IN THE ORGANIZATION OF THE ADMINISTRATION OF LARGE TAXPAYERS
Order No 83 of 26 January 2022, which amends the manner in which the large taxpayers are selected, became effective on 31 January 2022.
What categories of large taxpayers shall be removed from the scope of competence of the general directorate for administration of large taxpayers?
▪ Large taxpayers that record a more than 50% reduction of their turnover as reflected in the financial statements for 2020, compared to the turnover reflected in the financial statements for 2019.
▪ Large taxpayers that declared a zero turnover in their financial statements for these 2020 and 2019.
What happens with these taxpayers?
▪ The competence to handle their tax files shall be transferred to the tax bodies in the territorial jurisdiction of which they have their tax headquarters.
II. STANDARD PERIOD OF ACCEPTANCE OF DIGITAL CERTIFICATES
Starting with 1 February 2022, according to the new amendments to the Delegated Regulation of 21 December 2021, the Member States must accept the vaccination certificates for a period of 270 days (9 months) from completion of the primary vaccination series.
How is this 270-day (9-month) term calculated?
▪ In case of two-dose vaccines, the 270-day term starts running from the date of the second dose.
▪ In case of one-dose vaccines, the 270-day term starts running from the date of the first and only dose.
Is this change applicable nation-wide as well?
▪ These rules cover only the vaccination certificates used to travel across EU. The Member States may apply different rules when they use the EU COVID digital certificate in domestic contexts.
III. CERTIFICATES OF RECOVERY MAY BE ISSUED ALSO BASED ON RAPID ANTIGEN TESTS
The European Commission adopted on 22 February 2022 a Delegated Regulation concerning the EU Digital COVID certificate covering the issue of certificates of recovery.
▪ Effective as of 22 February 2022, Member States are allowed to issue certificates of recovery based on the positive result of a rapid antigen test whereas until now a certificate of recovery could only be issued based on the positive result of an RT-PCR test.
When are the new rules applicable from?
▪ The new rules are effective immediately and Member States may begin to issue certificates of recovery based on rapid antigen tests as soon as they are prepared to do so.
▪ Member States may issue such certificates retroactively based on the tests performed starting with 1 October 2021
IV. NEW REFERENCE INTEREST RATE OF NBR IS 2.50% PER YEAR
The National Bank of Romania published in the Official Journal No 134/2022 the Memorandum No 4/2022 regarding the new reference interest rate.
As of 10 February 2022, the reference interest rate of the National Bank of Romania is 2.50% per year.
V. MEDICAL LEAVE AND ALLOWANCE FOR CARE OF PATIENTS WITH ONCOLOGIC CONDITIONS
Law No 24/2022 was published in the Official Journal No 156/2022 and is intended to amend and supplement the Government Emergency Ordinance No 158/2005 on medical leaves and social health insurance allowances.
▪ The new law allows the insured to benefit from medical leave and allowances if they take care of 18+ year patients with oncologic conditions.
What conditions must the insured meet?
▪ To accompany the patient with oncologic condition during surgical procedures and treatments recommended by the specialist physician.
▪ To benefit of this type of medical leave, the insured must have contributed to the social health insurance for at least 6 months over the last 12 months before the month when the medical leave is granted.
What is the maximum medical leave?
▪ The maximum term of the medical leave and of the allowance is 45 calendar days over one (1) year, for each patient.
How much is the allowance?
▪ The gross monthly amount of the allowance for taking care of a patient with oncologic condition is 85%.
VI. EXCEPTION ON THE NON-CONSTITUTIONALITY OF SOME PROVISIONS OF THE LAW ON REAL ESTATE PUBLICITY
Decision No 748 of 4 November 2021 of the Constitutional Court was published in the Official Journal on 16 February 2022. The Constitutional Court admitted the exception regarding the non-constitutionality and found that the provisions of article 4 par. (3) of Law No 297/2018 on real estate publicity, republished, are not constitutional.
What article is declared non-constitutional?
▪ Article 4, par. (3), according to which: “The writs under private signature which, according to the law, are validly signed and are writs of enforcement, may be enforced only provided they are recorded in the Register”.
What changed once this exception on non-constitutionality was admitted?
▪ Once this exception was admitted, it is no longer mandatory to register the writs under private signature which are writs of enforcement – such as leasing agreements, lease agreements, loan and personal security agreements, credit titles such as promissory notes, bills of exchange etc. – in the National Registrar of Real Estate Publicity, in order to be able to enforce them.
What happens with this article?
▪ As of 16 February 2022, the provisions found to be non-constitutional are lawfully suspended and shall be deprived of any legal effects from 2 April 2022
VII. REVIEW FOR UNIFORM INTERPRETATION OF LAW – APPLICATIONS FOR RECTIFICATION OF VITAL RECORDS
The High Court of Cassation and Justice was called to rule on a review for uniform interpretation of the law as regards the court of competent jurisdiction to decide on the applications for voidance/oppositions filed against the decisions issued by mayors in settling the applications for rectification of vital records.
The High Court of Cassation and Justice determined, in its Decision No 28/2021, that judges shall have jurisdiction on such matters.
VIII. SUSPENSION OF THE IMPLEMENTATION OF THE ZONAL URBANISM PLAN (hereinafter referred to as the “PUZ”) – 2ND DISTRICT, SOUTHERN AREA OF 4TH DISTRICT AND COORDONATING PUZ FOR 5TH DISTRICT
On 17 February 20221 the Bucharest Tribunal decided to suspend the implementation, until the first instance court shall issue a decision in this respect, of the following administrative decisions:
(i) The decision of the General Council of Bucharest Municipality No 339 of 13 August 2020 approving the Urbanism Zonal Plan for Bucharest 2nd district;
(ii) The decision of the General Council of Bucharest Municipality No 443 of 26 July 2018 approving the Urbanism Zonal Plan for the Southern part of Bucharest 4th district;
(iii) The decision of the General Council of Bucharest Municipality No 242 of 18 June 2020 approving the coordinating Urbanism Zonal Plan for Bucharest 5th district.
What are the consequences of suspending the PUZs for 2nd district, the Southern part of 4th district and the coordinating PUZ for 5th district of Bucharest?
▪ The suspension of the administrative decisions approving the PUZs for 2nd district, Southern part of 4th district and the coordinating PUZ for 5th district of Bucharest means that they can no longer be implemented until the suspension term elapses and the first instance court issues a decision on the voidance of those decisions, respectively.
Can the decision of the Bucharest Tribunal ordering the suspension of those administrative decisions be appealed?
▪ The decision of the Bucharest Tribunal ordering the suspension of the implementation of the administrative decisions is lawfully enforceable and may be challenged with a second appeal no later than five (5) days from the date of service, and the second appeal does not suspend the enforcement thereof.