{"id":7517,"date":"2016-02-23T06:44:55","date_gmt":"2016-02-23T04:44:55","guid":{"rendered":"https:\/\/www.fpe.ro\/?p=7517"},"modified":"2024-11-21T11:56:37","modified_gmt":"2024-11-21T09:56:37","slug":"analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere","status":"publish","type":"post","link":"https:\/\/www.fpe.ro\/en\/analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere\/","title":{"rendered":"Analysis of the constitutionality of introducing an additional corporate income tax on holders of petroleum agreements"},"content":{"rendered":"<div id=\"fws_6a1e04111996e\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row vc_row-o-equal-height vc_row-flex vc_row-o-content-top\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-9 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"wpb_text_column wpb_content_element\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p><strong>In the context of the possible introduction of an additional profit tax, the FPPG has called for an analysis of the constitutionality of introducing an additional profit tax (GST) on oil agreement holders.\u00a0<\/strong><\/p>\n<p>Based on the premise that the GST will apply identically to all types of investments in the oil and gas sector (e.g. onshore, offshore, unconventional), the constitutionality analysis will be strictly limited to substantive law aspects related to the establishment of a new corporate income tax, additional to the one established by Title II of the Tax Code.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In drafting the analysis, Pachiu Associates used solutions of international arbitration practice and solutions of constitutional courts in other EU Member States (Italy and Estonia) that have been presented with cases almost identical to the one outlined by the establishment of an additional corporate income tax.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-3 wpb_column column_container vc_column_container col nectar-sticky-column no-extra-padding inherit_tablet inherit_phone\"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a1e04111fa26\" data-midnight=\"\" data-column-margin=\"default\" class=\"wpb_row vc_row-fluid vc_row inner_row\"  style=\"\"><div class=\"row-bg-wrap\"> <div class=\"row-bg\" ><\/div> <\/div><div class=\"row_col_wrap_12_inner col span_12  left\">\n\t<div style=\"\" class=\"vc_col-sm-12 wpb_column column_container vc_column_container col child_column centered-text left_padding_desktop_2pct top_padding_desktop_8pct right_padding_desktop_2pct bottom_padding_desktop_2pct\"  data-using-bg=\"true\" data-padding-pos=\"all\" data-has-bg-color=\"true\" data-bg-color=\"rgba(197,196,221,0.12)\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" ><div class=\"column-bg-overlay-wrap column-bg-layer\" data-bg-animation=\"none\"><div class=\"column-bg-overlay\" style=\"opacity: 1; background-color: rgba(197,196,221,0.12);\"><\/div><\/div>\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<a class=\"nectar-button large see-through extra-color-1 has-icon\"  role=\"button\" style=\"\" target=\"_blank\" href=\"https:\/\/www.fpe.ro\/wp-content\/uploads\/2024\/11\/4Analiza-constitutionalitate-impozitare-suplimentara-industrie-petroliera_PachiuAsociatii.pdf\" data-color-override=\"false\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#fff\"><span>Download document<\/span><i  class=\"fa fa-download\"><\/i><\/a><div class=\"img-with-aniamtion-wrap\" data-max-width=\"100%\" data-max-width-mobile=\"default\" data-shadow=\"none\" data-animation=\"none\" >\n      <div class=\"inner\">\n        <div class=\"hover-wrap\"> \n          <div class=\"hover-wrap-inner\">\n            <a href=\"https:\/\/www.fpe.ro\/wp-content\/uploads\/2024\/11\/4Analiza-constitutionalitate-impozitare-suplimentara-industrie-petroliera_PachiuAsociatii.pdf\" target=\"_blank\" class=\"\">\n              <img loading=\"lazy\" decoding=\"async\" class=\"img-with-animation skip-lazy\" data-delay=\"0\" height=\"1910\" width=\"1910\" data-animation=\"none\" src=\"https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover.png\" alt=\"Analiz\u0103 privind constitu\u021bionalitatatea introducerii unui impozit pe profit suplimentar \u00een sarcina titularilor de acorduri petroliere pachiu fpe cover\" srcset=\"https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover.png 1910w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-300x300.png 300w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-1024x1024.png 1024w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-150x150.png 150w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-768x768.png 768w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-1536x1536.png 1536w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-140x140.png 140w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-100x100.png 100w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-500x500.png 500w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-350x350.png 350w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-1000x1000.png 1000w, https:\/\/www.fpe.ro\/wp-content\/uploads\/2016\/02\/Analiza-privind-constitutionalitatatea-introducerii-unui-impozit-pe-profit-suplimentar-in-sarcina-titularilor-de-acorduri-petroliere-pachiu-fpe-cover-800x800.png 800w\" sizes=\"auto, (max-width: 1910px) 100vw, 1910px\" \/>\n            <\/a>\n          <\/div>\n        <\/div>\n      <\/div>\n      <\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"\u00cen contextul \u00een care ar putea fi introdus un impozit pe profit suplimentar, FPPG a\u00a0 solicitat efectuarea unei analize asupra constitu\u021bionalit\u0103\u021bii introducerii unui impozit pe profit suplimentar(IPS) \u00een sarcina titularilor de acorduri petroliere.\u00a0 Plec\u00e2nd de la premisa c\u0103 IPS se...","protected":false},"author":2,"featured_media":7519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,34],"tags":[],"class_list":["post-7517","post","type-post","status-publish","format-standard","has-post-thumbnail","category-noutati","category-studii-si-analize"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/posts\/7517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/comments?post=7517"}],"version-history":[{"count":2,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/posts\/7517\/revisions"}],"predecessor-version":[{"id":7522,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/posts\/7517\/revisions\/7522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/media\/7519"}],"wp:attachment":[{"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/media?parent=7517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/categories?post=7517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fpe.ro\/en\/wp-json\/wp\/v2\/tags?post=7517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}