The Chamber of Tax Consultants (CCF) draws attention to the ambiguities of the new construction tax, called in the industry the “pillar tax”. The organization claims that the legislation is interpretable both in terms of the values taken into account and in terms of greenhouses, solariums or silos. In this regard, the CCF sent an address to the Ministry of Finance requesting clarifications, as well as a list of possible solutions to clarify the legislation. At the same time, the Minister of Finance admits that the market was not respected in the adoption of this tax, but promises that things will be clarified by the end of March.
The tax on special constructions was also introduced and withdrawn a few years ago, following numerous industry protests, and even some lawsuits won in court.
Renewable investors interviewed by Energynomics previously stated that the new tax, suddenly introduced in December, affects their entire financing and co-financing scheme for projects, especially when it comes to co-financing through European or bank funds of already approved projects.
“The construction tax introduced by GEO 156/2024, also known as the ‘pole tax’, needs clarification from a fiscal perspective. The legislation is interpretable both in terms of the values taken into account and in terms of greenhouses, solariums or silos,” the CCF press release states.
On the other hand, the Minister of Finance himself admits that the introduction of the tax was not made with market consultation. He says that the regulations regarding the ‘pole tax’ will be published in the last week of March.
“The tax on special constructions is a tax introduced last year, we know very well. It was a decision taken in the last days of December, without respecting those commitments that I, as Minister of the Environment, for example, respect every time and that I considered very important. Even if months of discussion were needed, when we decided on the SGR (Guarantee-Return System – ed.), everyone had time to prepare. This tax on special constructions, which is currently under detailed analysis at the ministry, would also be desirable (to be adopted the same way – e.n). Every day, my colleagues meet with each sector, with all the industries that will have to comply with and will have to pay this tax. The calculations are increasingly relevant and accurate. We will certainly come up with regulations in the last week of March, regulations that we now have the opportunity during February, during March, to discuss in all details and all elements”, said Tanczos Barna.
“Constructions can have multiple values: acquisition value, undepreciated value, market value, revalued value. In other words, it is difficult for taxpayers to determine the tax base when it is unclear. Also, related to the same aspect of the clarity of the law and its uniform application, we believe that the issue of indicating the exact source of information that will be used to establish the value of the tax base may also arise,” the tax consultants argue.
According to the CCF press release quoted by Agerpres, another issue is related to taxpayers who cease to exist during the year.
“In our understanding, the construction tax is calculated and due for the entire fiscal year, regardless of the period of the year for which it existed,” the press release also states.
