Law 262/ 2013 amending the Fiscal Code was published on 7 October 2013 and enters into force on 1 January 2014.
The changes include the following:
Local councils may grant land tax exemptions for owners of land situated in degraded or polluted areas, but not included in the area of improvement, at taxpayer’s request and with the approval of the Ministry of Agriculture and Rural Development and the Ministry of Environment.
Land tax exemptions apply from the first day of the month following approval being obtained.
[Source: Official Gazette of Romania no. 621]