Tax & Legal Flash no. 27
07 July 2020
Law no. 102 of July 2nd, 2020 for the amendment and completion of the Companies Law no. 31/1990
Law no. 102/2020 provides the following:
- The ban on natural / legal persons having the status of sole shareholder in multiple limited liability companies has been removed; • The ban on limited liability companies - that are owned by a sole shareholder - having the status of sole shareholder in another limited liability company has been removed;
- The requirements regarding the conformity of the space to be used by multiple companies have been eliminated (the certificate issued by ANAF and, as the case may be, the declaration on one's own liability regarding the observance of the conditions regarding the registered office);
- If the company will not carry out activities at the registered office, it is no longer necessary to obtain the approval of the homeowners association/ of the neighbors directly affected by the establishment of a registered office in a collective residential building. This procedure will only require the declaration of personal liability of the director of the company, attesting that no activity will take place at the registered office.
Government Emergency Ordinance No. 106/2020 for the amendment and completion of the Law on electricity and natural gas no. 123/2012, as well as for the amendment of certain normative acts
The Government Emergency Ordinance provides that the fees related to gambling licenses are not due by the operators performing traditional gambling during state of alert in which their activity is suspended.
Law no. 108/2020 regarding the amendment and completion of Law no. 129/2019 for preventing and fighting against money laundering and financing of terrorism, as well as for the amendment and completion of some normative acts
Provides the following amendments:
- Are exempted from the obligation to submit the statement regarding the real beneficiary the legal persons composed only by natural persons as associate, when they are the only real beneficiaries;
- For these persons, the National Office of the Trade Register is obliged to complete ex officio the Register of real beneficiaries of companies, based on the documents accompanying the registration application or based on the records held in case of companies already registered;
- The obligation to submit the annual statement within 15 days of the approval of the annual financial statements is eliminated. The above mentioned amendments will enter into force on July 9th, 2020.