Unofficial translation
Article 291(3) of Law No. 227/2015 on the Tax Code, published in the Official Gazette of Romania, Part I, no. 688 of 10 September 2015, as subsequently amended and supplemented, points m) and n) are amended and shall read as follows;
” m) the supply of firewood to natural persons in the form of logs, billets, twigs, branches or similar forms, which are falling within CN codes 4401 11 00 and 4401 12 00; of wood mass in the form of sawdust, shavings, wood waste and scrap, wood chippings, wood waste and scrap of wood, agglomerated in the form of pellets of wood, briquettes of in logs, briquettes, pellets, wood chips or similar forms falling within CN code 4401 31 00, 4401 32 00; sawdust, wood waste and scrap not agglomerated, falling within CN codes 4401 41 00, 4401 49 00
“n) supplies of firewood, in the form of logs, billets, twigs, branches or similar forms, falling within CN codes 4401 11 00 and 4401 12 00; wood in the form of sawdust, scrap and wood waste and scrap, wood chippings, agglomerated in logs, briquettes, pellets or similar forms pellets of wood, briquettes of wood or similar forms, which are falling within CN codes 4401 31 00, 4401 32 00; sawdust, wood waste and scrap wood waste and scrap, not agglomerated, falling within CN codes 4401 41 00, 4401 49 00, made to legal persons or other entities, regardless of their legal form of organisation, including schools, hospitals, medical dispensaries and social welfare establishments. ”
This law was adopted by the Romanian Parliament in compliance with provisions of Art. 75 and Art. 76 para. (2) of the Romanian Constitution,
republished.
Source senat.ro
