(P) Tax flash: Contribution for financing some expenses in the Romanian health system

(Ordinance no. 8/2013 published in the Official Gazette no. 54 / 23 January 2013)Non-constitutionality of certain provisions of Emergency Ordinance no. 77/2011 regarding the establishment of a contribution for financing some expenses in the health system (the Decision is to be published in the Official Gazette) We understand that on 5 February 2013, the Constitutional Court admitted that certain provisions of Emergency Ordinance no. 77/2011 are non-constitutional, to the extent that the VAT is included in the taxable base of the claw-back tax. We will revert with details upon publication of the decision in the Official Gazette. By Venkatesh Srinivasan, Partner – Head of Tax (P - this article is an advertorial)