In order to motivate employees, as well as to express gratitude for their efforts within the company, employers may decide to grant gifts/bonuses to their employees. Granting these bonuses is an option for employers, as they are not legally obligated to provide them. Regarding the taxation system for these sums in the form of gifts/bonuses,...
According to a recent emergency ordinance draft, competition legislation, specifically Law No. 21/1996, is set to undergo a series of changes as part of the process of transposing a European directive, the provisions of which were required to be incorporated into national legislation by 2021. The draft emergency ordinance provides for the possibility of the...
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