On Thursday, Klaus Iohannis sent the Law on the Tax Code to the Parliament, in order to be reviewed. The Presidency claims that other legislative changes that haven’t been approved by a law occurred through GEO between the moment of issuing Government’s Ordinance no.4/2017 and the moment of sending the law in order to be promulgated.
“The Law for approving the Government’s Ordinance no.4/2017 for amending and complementing the Law no.227/2015 on the Tax Code is related to the stabilization of the calculation basis of the social insurance contribution owed by individuals and legal persons who are employers or assimilated to such persons, both during the period in which the individuals obtaining incomes from salaries or assimilated to salaries work, and during the period in which they benefit from holidays and social health insurance compensations. Thus, according to the rules provided by the law submitted in order to be promulgated – which approves without amendments the provisions of the Government’s Ordinance no.4/2017 – Art.140 and Art.158 of the Tax Code are amended and complemented so that the monthly calculation basis for the social insurance contribution is the sum of the gross earnings provided by Art.139 of the Tax Code, made by individuals who obtain incomes from salaries or assimilated to salaries on which the individual contribution is perceived”, is mentioned in Klaus Iohannis’ request.
However, according to the Presidency, the legislative events occurred between the moment of issuing the Government’s Ordinance no.4/2017 and the moment of sending the Law approving the Government’s Ordinance no.4/2017 in order to be promulgated, require the review of this law by the Parliament, so that the requirements on the clarity and predictability of the legal norms are observed.
“The Law approving the Government’s Ordinance no.4/2017 was adopted by the parliament on November 28, 2018. After the adoption, the Constitutional Court has been notified according to Art.146 let.a) of the Constitution, in order to decide on the constitutionality of the above-mentioned law. By the Decision no.24/2019 – sent to the Romanian President on February 14, 2019 –, the Constitutional Court found that the Law approving the Government’s Ordinance no.4/2017 is constitutional, related to the criticisms formulated. Compared to the form provided by the Government’s Ordinance no.4/2017, the provisions of Art.140 and Art.158 of the Tax Code have been subject to other legislative changes later. Thus, by the Government’s Emergency Ordinance no.79/2017 for amending and complementing the Law no.227/2015 on the Tax Code, respectively by the Government’s Emergency Ordinance no.114/2018 on establishing certain measures in the field of public investments and certain fiscal and budgetary measures, as well as amending and complementing certain normative acts and the extension of certain terms, the provisions of Art.140 of the Tax Code have been amended successively – having a different legal content compared to the one provided by the Government’s Ordinance no.4/2017 –, while the provisions of Art.158 of the same law have been repealed (Art.I point 71 of GEO no.79/2017). Until today, GEO 79/2017 and GEO 114.2018 haven’t been approved by the law, still being subject to the Parliament’s debate”, the head of state’s request also reads.