OG40/2015 changes OG 9/2013 regarding the Environment tax for cars

Government Ordinance nr. 40/2015 for amending Government Emergency Ordinance no. 9/2013 regarding environmental stamp for cars, was published into Official Gazette no 655/31.08.2015.

The main provisions are:

Taxpayers who paid the special tax, pollution tax for cars, or tax for gas emissions from cars, can request the refund of the tax by filling a request to the competent fiscal authorities, within the limitation period of five years, as stipulated by the Fiscal Procedure Code (it can be refunded the pollution tax paid after 1 January 2010).

Refund of pollution tax and of legal interest owed to the taxpayer shall be scheduled over a period of 5 calendar years, each year being retured 20% of liabilities, through a schedule issued by fiscal authorities.

The scheduled amounts shall be updated with the consumer price index.

Refund requests shall be resolved within 45 days of request registration, and the decision for settling the request is communicated to the taxpayer within 10 days of issuance.

The Ordinance enters into force on 3 September 2015.