https://tribonian.ro/lege/cod-fiscal/dispozitii-generale-aplicarea-si-modificarea-codului-fiscal-10.6 https://tribonian.ro/lege/cod-fiscal/dispozitii-generale-definitii-20.6 https://tribonian.ro/lege/cod-fiscal/dispozitii-generale-reguli-de-aplicare-generala-30.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-dispozitii-generale-40.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-calculul-rezultatului-fiscal-50.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-aspecte-fiscale-internationale-60.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-norme-impotriva-practicilor-de-evitare-a-obligatii-70.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-plata-impozitului-si-depunerea-declaratiilor-fisca-80.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-reguli-privind-consolidarea-fiscala-in-domeniul-im-90.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-impozitul-pe-dividende-100.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-profit-dispozitii-tranzitorii-110.6 https://tribonian.ro/lege/cod-fiscal/impozit-suplimentar-120.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-microintreprinderilor-130.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-dispozitii-generale-140.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-activitati-independente-150.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-drepturi-de-proprietate-intelectuala-160.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-salarii-si-asimilate-salariilor-170.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-cedarea-folosintei-bunurilor-180.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-investitii-190.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-pensii-200.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-activitati-agricole-silvicultura-si-pi-210.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-premii-si-din-jocuri-de-noroc-220.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-transferul-proprietatilor-imobiliare-d-230.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venituri-din-alte-surse-240.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-venitul-net-anual-impozabil-250.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-proprietatea-comuna-si-asociatiile-fara-personalita-260.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-aspecte-fiscale-internationale-270.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-obligatii-declarative-ale-platitorilor-de-venituri-280.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-venit-dispozitii-tranzitorii-si-finale-290.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-dispozitii-generale-300.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-contributiile-de-asigurari-sociale-dat-310.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-capitolul-iii-320.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-capitolul-iv-330.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-capitolul-v-340.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-capitolul-vi-350.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-capitolul-vii-360.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-prevederi-comune-in-cazul-persoanelor-370.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-contributia-asiguratorie-pentru-munca-380.6 https://tribonian.ro/lege/cod-fiscal/contributii-sociale-obligatorii-dispozitii-tranzitorii-390.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-obtinute-din-romania-de-nerezidenti-si-impozit-400.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-obtinute-din-romania-de-nerezidenti-si-impozit-410.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-obtinute-din-romania-de-nerezidenti-si-impozit-420.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-obtinute-din-romania-de-nerezidenti-si-impozit-430.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-veniturile-obtinute-din-romania-de-nerezidenti-si-impozit-440.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-definitii-450.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-operatiuni-impozabile-460.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-persoane-impozabile-470.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-operatiuni-cuprinse-in-sfera-de-aplicare-a-t-480.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-locul-operatiunilor-cuprinse-in-sfera-de-apl-490.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-faptul-generator-si-exigibilitatea-taxei-pe-500.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-baza-de-impozitare-510.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-cotele-de-taxa-520.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-operatiuni-scutite-de-taxa-530.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-regimul-deducerilor-540.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-persoanele-obligate-la-plata-taxei-550.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-regimuri-speciale-560.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-obligatii-570.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-dispozitii-comune-580.6 https://tribonian.ro/lege/cod-fiscal/taxa-pe-valoarea-adaugata-dispozitii-tranzitorii-590.6 https://tribonian.ro/lege/cod-fiscal/accize-si-alte-taxe-speciale-regimul-accizelor-armonizate-600.6 https://tribonian.ro/lege/cod-fiscal/accize-si-alte-taxe-speciale-regimul-accizelor-nearmonizate-610.6 https://tribonian.ro/lege/cod-fiscal/accize-si-alte-taxe-speciale-contraventii-si-sanctiuni-620.6 https://tribonian.ro/lege/cod-fiscal/accize-si-alte-taxe-speciale-infractiuni-630.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-dispozitii-generale-640.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-impozitul-pe-cladiri-si-taxa-pe-cladiri-650.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-impozitul-pe-teren-si-taxa-pe-teren-660.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-impozitul-pe-mijloacele-de-transport-670.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-taxa-pentru-eliberarea-certificatelor-avizelor-680.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-taxa-pentru-folosirea-mijloacelor-de-reclama-s-690.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-impozitul-pe-spectacole-700.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-taxe-speciale-710.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-alte-taxe-locale-720.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-alte-dispozitii-comune-730.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-sanctiuni-740.6 https://tribonian.ro/lege/cod-fiscal/impozite-si-taxe-locale-dispozitii-finale-750.6 https://tribonian.ro/lege/cod-fiscal/impozitul-pe-constructii-760.6 https://tribonian.ro/lege/cod-fiscal/impozitul-special-pe-bunurile-imobile-si-mobile-de-valoare-mare-770.6 https://tribonian.ro/lege/cod-fiscal/dispozitii-finale-780.6 https://tribonian.ro/lege/cod-fiscal/art-1-scopul-si-sfera-de-cuprindere-a-codului-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2-impozitele-taxele-si-contributiile-sociale-obligatorii-regle2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3-principiile-fiscalitatii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4-modificarea-si-completarea-codului-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-5-norme-metodologice-instructiuni-si-ordine2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-6-aplicarea-unitara-a-legislatiei2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-7-definitii-ale-termenilor-comuni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-8-definitia-sediului-permanent2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-8-1-locul-conducerii-efective-in-romania-al-unei-persoane-juridi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-9-moneda-de-plata-si-de-calcul-al-impozitelor-si-taxelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-10-venituri-in-natura2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-11-prevederi-speciale-pentru-aplicarea-codului-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-12-venituri-obtinute-din-romania-de-nerezidenti2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-13-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-14-sfera-de-cuprindere-a-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-15-reguli-speciale-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-16-anul-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-17-cota-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-182026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-18-1-impozit-minim2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-18-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-18-32026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-19-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-20-deduceri-pentru-cheltuielile-de-cercetare-dezvoltare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-20-1-credit-fiscal-pentru-cheltuielile-de-cercetare-dezvoltare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-212026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-22-scutirea-de-impozit-a-profitului-reinvestit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-22-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-23-venituri-neimpozabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-24-regimul-fiscal-al-dividendelor-primite-din-statele-membre-al2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-25-cheltuieli2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-25-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-26-provizioane-ajustari-pentru-depreciere-si-rezerve2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-272026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-28-amortizarea-fiscala2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-29-contracte-de-leasing2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-30-contracte-de-fiducie2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-31-pierderi-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-322026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-332026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-34-asocieri-cu-sau-fara-personalitate-juridica2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-352026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-36-rezultatul-fiscal-al-unui-sediu-permanent2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-372026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-382026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-39-evitarea-dublei-impuneri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-pierderi-fiscale-externe2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-1-definitii-specifice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-32026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-4-regula-generala-antiabuz2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-5-reguli-privind-societatile-straine-controlate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-6-tratamentele-neuniforme-ale-elementelor-hibride2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-7-tratamentele-neuniforme-ale-elementelor-hibride-inversate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-8-tratamentele-neuniforme-ale-rezidentei-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-92026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-40-10-compatibilitatea-cu-legislatia-europeana2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-41-declararea-si-plata-impozitului-pe-profit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-depunerea-declaratiei-de-impozit-pe-profit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-2-definitii-specifice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-3-reguli-de-aplicare-a-sistemului-de-consolidare-fiscala-si-co2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-4-intrarea-sau-iesirea-unui-membru-din-grupul-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-5-reguli-privind-calcularea-rezultatului-fiscal-consolidat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-6-regimul-tranzactiilor-intra-grup-privind-preturile-de-transf2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-7-reguli-privind-regimul-pierderilor-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-8-reguli-de-calcul-in-situatia-iesirii-unui-membru-din-grupul2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-9-declararea-si-plata-impozitului-pe-profit-depunerea-declarat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-10-alte-obligatii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-42-11-reguli-antiabuz2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-43-declararea-retinerea-si-plata-impozitului-pe-dividende2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-44-pierderi-fiscale-din-perioadele-de-scutire2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-45-reguli-specifice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-462026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-46-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-46-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-47-definitia-microintreprinderii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-48-reguli-de-aplicare-a-sistemului-de-impunere-pe-veniturile-mi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-49-aria-de-cuprindere-a-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-50-anul-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-51-cotele-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-52-reguli-de-iesire-din-sistemul-de-impunere-pe-veniturile-micr2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-53-baza-impozabila2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-54-reguli-de-determinare-a-conditiilor-de-aplicare-a-sistemului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-54-1-reguli-tranzitorii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-55-termenele-de-declarare-a-mentiunilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-56-plata-impozitului-si-depunerea-declaratiilor-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-57-prevederi-fiscale-referitoare-la-amortizare-si-impozitul-pe2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-58-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-59-sfera-de-cuprindere-a-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-60-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-60-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-61-categorii-de-venituri-supuse-impozitului-pe-venit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-62-venituri-neimpozabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-63-reguli-generale-aplicabile-veniturilor-realizate-din-operati2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-64-cotele-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-65-perioada-impozabila2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-66-stabilirea-sumelor-fixe2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-67-definirea-veniturilor-din-activitati-independente2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-67-1-definirea-veniturilor-din-romania-din-activitati-independent2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-682026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-68-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-68-2-plati-anticipate-ale-impozitului-pentru-unele-venituri-din-a2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-68-3-stabilirea-impozitului-pentru-veniturile-realizate-din-prest2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-69-stabilirea-venitului-net-anual-pe-baza-normelor-de-venit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-69-1-optiunea-de-a-stabili-venitul-net-anual-in-sistem-real-pe-ba2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-69-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-69-3-impozitarea-venitului-net-anual-din-activitati-independente2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-70-definirea-veniturilor-din-drepturi-de-proprietate-intelectua2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-71-definirea-veniturilor-din-romania-din-drepturi-de-proprietat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-722026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-72-1-stabilirea-venitului-net-anual-din-drepturi-de-proprietate-i2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-73-optiunea-de-a-stabili-venitul-net-anual-in-sistem-real-pe-ba2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-742026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-752026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-76-definirea-veniturilor-din-salarii-si-asimilate-salariilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-77-deducere-personala2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-78-determinarea-impozitului-pe-veniturile-din-salarii-si-asimil2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-79-acordarea-dreptului-contribuabilului-de-a-dispune-asupra-des2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-80-termenul-de-plata-a-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-81-obligatii-declarative-ale-platitorilor-de-venituri-din-salar2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-82-plata-impozitului-pentru-anumite-venituri-salariale-si-asimi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-83-definirea-veniturilor-impozabile-din-cedarea-folosintei-bunu2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-84-stabilirea-venitului-net-anual-din-cedarea-folosintei-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-84-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-852026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-862026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-872026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-882026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-89-impozitarea-venitului-net-din-cedarea-folosintei-bunurilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-902026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-91-definirea-veniturilor-din-investitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-92-definirea-veniturilor-din-romania-din-transferul-titlurilor2026-10-190.5 https://tribonian.ro/lege/cod-fiscal/art-93-venituri-neimpozabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-942026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-952026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-95-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-962026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-96-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-97-retinerea-impozitului-din-veniturile-din-investitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-97-1-stabilirea-impozitului-pentru-unele-venituri-din-dobanzi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-98-impozitarea-castigului-net-anual-impozabil2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-99-definirea-veniturilor-din-pensii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-100-stabilirea-venitului-impozabil-lunar-din-pensii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-101-calculul-impozitului-pe-venitul-din-pensii-si-termenul-de-pl2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-101-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-102-acordarea-dreptului-contribuabilului-de-a-dispune-asupra-des2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-103-definirea-veniturilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-104-determinarea-venitului-net-anual-in-sistem-real-pe-baza-date2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-105-venituri-neimpozabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-106-stabilirea-venitului-anual-din-activitati-agricole-pe-baza-d2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-107-calculul-si-plata-impozitului-pe-veniturile-din-activitati-a2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-108-definirea-veniturilor-din-premii-si-din-jocuri-de-noroc2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-109-stabilirea-venitului-net-din-premii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-110-determinarea-impozitului-aferent-veniturilor-din-premii-si-d2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-111-definirea-venitului-din-transferul-proprietatilor-imobiliare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-112-rectificarea-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-113-obligatiile-declarative-ale-notarilor-publici-cu-privire-la2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-114-definirea-veniturilor-din-alte-surse2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-115-calculul-impozitului-si-termenul-de-plata2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-116-declararea-stabilirea-si-plata-impozitului-pentru-unele-veni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-117-definirea-si-impozitarea-veniturilor-a-caror-sursa-nu-a-fost2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-118-stabilirea-venitului-anual-impozabil2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-119-stabilirea-castigului-net-anual-impozabil2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1202026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-120-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-121-bonificatie-pentru-plata-impozitului-pe-venitul-anual2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-122-declaratia-unica-privind-impozitul-pe-venit-si-contributiile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-123-stabilirea-si-plata-impozitului-anual-datorat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-123-1-acordarea-dreptului-contribuabilului-de-a-dispune-asupra-des2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-124-venituri-din-bunuri-sau-drepturi-care-sunt-detinute-in-comun2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-125-reguli-privind-asocierile-fara-personalitate-juridica2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-126-venituri-ale-persoanelor-fizice-nerezidente-din-activitati-i2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-127-venituri-ale-persoanelor-fizice-nerezidente-din-activitati-d2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1282026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-129-alte-venituri-ale-persoanelor-fizice-nerezidente2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-130-venituri-obtinute-din-strainatate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-131-evitarea-dublei-impuneri-prin-metoda-creditului-fiscal-sau-m2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-132-obligatii-declarative-ale-platitorilor-de-venituri-cu-retine2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-133-dispozitii-tranzitorii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-134-definitivarea-impunerii-pe-anul-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-135-sfera-contributiilor-sociale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-135-1-definitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-135-2-dispozitii-generale-privind-regulile-aplicabile-veniturilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-136-contribuabilii-platitorii-de-venit-la-sistemul-public-de-pen2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-137-categorii-de-venituri-supuse-contributiilor-de-asigurari-soc2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-cotele-de-contributii-de-asigurari-sociale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-32026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-42026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-138-52026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1392026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-139-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-140-baza-de-calcul-al-contributiei-de-asigurari-sociale-datorate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-141-exceptii-specifice-contributiilor-de-asigurari-sociale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1422026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1432026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1442026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1452026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-146-stabilirea-si-plata-contributiilor-de-asigurari-sociale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1472026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-147-1-obligatii-declarative-pentru-persoanele-fizice-prevazute-la2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1482026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1492026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-150-exceptii-specifice-privind-veniturile-prevazute-laart-137-al2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1512026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1522026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-153-contribuabilii-platitorii-de-venit-la-sistemul-de-asigurari2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-154-categorii-de-persoane-fizice-exceptate-de-la-plata-contribut2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-155-categorii-de-venituri-supuse-contributiei-de-asigurari-socia2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1562026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1572026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-32026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-42026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-52026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-62026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-72026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-82026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-157-92026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1582026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1592026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1602026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1612026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1622026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1632026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1642026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1652026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1662026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1672026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-168-stabilirea-si-plata-contributiei-de-asigurari-sociale-de-san2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-169-depunerea-declaratiilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-169-1-obligatii-declarative-pentru-persoanele-fizice-prevazute-la2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-169-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1702026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1712026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1722026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1732026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1742026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-174-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1752026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1762026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1772026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1782026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1792026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1802026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1812026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-182-plata-contributiei2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-182-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-183-prevederi-privind-incetarea-platii-contributiei-de-asigurari2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1842026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1852026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1862026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1872026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1882026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1892026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1902026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1912026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1922026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1932026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1942026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1952026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1962026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1972026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1982026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-1992026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2002026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2012026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2022026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2032026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2042026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2052026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2062026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2072026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2082026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2092026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2102026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2112026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2122026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2132026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2142026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2152026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-216-contributiile-sociale-obligatorii-datorate-in-romania2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-217-inregistrarea-in-evidenta-fiscala2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-218-baza-de-calcul2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-219-stabilirea-si-plata-contributiilor-sociale-obligatorii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-depunerea-declaratiilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-1-contribuabilii-care-datoreaza-contributia-asiguratorie-pentr2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-2-categorii-de-venituri-pentru-care-se-datoreaza-contributia-a2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-3-cota-contributiei-asiguratorii-pentru-munca2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-4-baza-de-calcul-al-contributiei-asiguratorii-pentru-munca2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-5-exceptii-specifice-contributiei-asiguratorii-pentru-munca2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-6-stabilirea-si-plata-contributiei-asiguratorie-pentru-munca2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-72026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-220-8-dispozitii-tranzitorii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-221-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-222-sfera-de-cuprindere-a-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-223-venituri-impozabile-obtinute-din-romania2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-224-retinerea-impozitului-din-veniturile-impozabile-obtinute-din2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2252026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2262026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2272026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-228-venituri-neimpozabile-in-romania2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-229-scutiri-de-la-impozitul-prevazut-in-prezentul-capitol2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2302026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-231-declaratii-anuale-privind-retinerea-la-sursa2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-232-certificatele-de-atestare-a-impozitului-platit-de-nerezident2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2332026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2342026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-235-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-236-stabilirea-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-237-plata-impozitului-si-depunerea-declaratiei-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2382026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2392026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2402026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2412026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2422026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2432026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2442026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2452026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2462026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2472026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2482026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2492026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2502026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2512026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2522026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2532026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2542026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-255-sfera-de-aplicare-si-procedura2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-256-definitia-dobanzii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-257-definitia-redeventei2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-258-definitia-intreprinderii-intreprinderii-asociate-si-a-sediul2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-259-exceptarea-platilor-de-dobanzi-sau-de-redevente2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-260-frauda-si-abuz2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-261-clauza-de-delimitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-262-masuri-luate-de-romania2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-263-lista-societatilor-acoperite-de-prevederile-art-258-lit-a-pc2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-264-data-aplicarii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-265-definitia-taxei-pe-valoarea-adaugata2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-266-semnificatia-unor-termeni-si-expresii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-267-aplicare-teritoriala2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-268-operatiuni-impozabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-269-persoane-impozabile-si-activitatea-economica2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-270-livrarea-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-270-1-stocuri-la-dispozitia-clientului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-271-prestarea-de-servicii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-272-schimbul-de-bunuri-sau-servicii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-273-achizitiile-intracomunitare-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-274-importul-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-274-1-dispozitii-comune-livrarilor-de-bunuri-si-prestarilor-de-ser2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-275-locul-livrarii-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-276-locul-achizitiei-intracomunitare-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-277-locul-importului-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-278-locul-prestarii-de-servicii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-278-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-279-locul-operatiunilor-legate-de-podul-de-frontiera-peste-fluvi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-280-faptul-generator-si-exigibilitatea-definitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-281-faptul-generator-pentru-livrari-de-bunuri-si-prestari-de-ser2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-282-exigibilitatea-pentru-livrari-de-bunuri-si-prestari-de-servi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-283-exigibilitatea-pentru-livrari-intracomunitare-de-bunuri-scut2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-284-faptul-generator-si-exigibilitatea-pentru-achizitii-intracom2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-285-faptul-generator-si-exigibilitatea-pentru-importul-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-286-baza-de-impozitare-pentru-livrari-de-bunuri-si-prestari-de-s2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-287-ajustarea-bazei-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-288-baza-de-impozitare-pentru-achizitiile-intracomunitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-289-baza-de-impozitare-pentru-import2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-290-cursul-de-schimb-valutar2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-291-cotele2026-10-190.5 https://tribonian.ro/lege/cod-fiscal/art-292-scutiri-pentru-anumite-activitati-de-interes-general-si-scut2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-292-1-scutiri-in-domeniul-comertului-electronic2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-293-scutiri-pentru-importuri-de-bunuri-si-pentru-achizitii-intra2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-2942026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-294-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-295-scutiri-speciale-legate-de-traficul-international-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-296-scutiri-pentru-intermediari2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-297-sfera-de-aplicare-a-dreptului-de-deducere2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-298-limitari-speciale-ale-dreptului-de-deducere2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-299-conditii-de-exercitare-a-dreptului-de-deducere2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-300-deducerea-taxei-pentru-persoana-impozabila-cu-regim-mixt-si2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-301-dreptul-de-deducere-exercitat-prin-decontul-de-taxa2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3022026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-303-rambursarile-de-taxa-catre-persoanele-impozabile-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-304-ajustarea-taxei-deductibile-in-cazul-achizitiilor-de-servici2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-305-ajustarea-taxei-deductibile-in-cazul-bunurilor-de-capital2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-306-dispozitii-tranzitorii-privind-ajustarea2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-307-persoana-obligata-la-plata-taxei-pentru-operatiunile-taxabil2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-308-persoana-obligata-la-plata-taxei-pentru-achizitii-intracomun2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-309-persoana-obligata-la-plata-taxei-pentru-importul-de-bunuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3102026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-310-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-310-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-311-regimul-special-pentru-agentiile-de-turism2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-312-regimuri-speciale-pentru-bunurile-second-hand-opere-de-arta2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-313-regimul-special-pentru-aurul-de-investitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-314-regimul-special-pentru-servicii-prestate-de-persoane-impozab2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3152026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-1-regimul-special-pentru-agricultori2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-2-regimul-special-pentru-vanzarea-la-distanta-de-bunuri-import2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-3-mecanism-special-pentru-declararea-si-plata-tva-la-import2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-42026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-52026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-315-62026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-316-inregistrarea-persoanelor-impozabile-in-scopuri-de-tva2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-317-inregistrarea-in-scopuri-de-tva-a-altor-persoane-care-efectu2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-318-prevederi-generale-referitoare-la-inregistrare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-319-facturarea2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-320-alte-documente2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-321-evidenta-operatiunilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-321-1-evidente-speciale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-321-2-obligatiile-generale-ale-prestatorilor-de-servicii-de-plata2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-322-perioada-fiscala2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-323-decontul-de-taxa2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-324-decontul-special-de-taxa-si-alte-declaratii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-325-declaratia-recapitulativa2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-326-plata-taxei-la-buget2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-327-responsabilitatea-platitorilor-si-a-organelor-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-328-baza-de-date-privind-operatiunile-intracomunitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3292026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-330-corectarea-facturilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-331-masuri-de-simplificare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-332-dispozitii-tranzitorii-in-contextul-aderarii-romaniei-la-uni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-333-operatiuni-efectuate-inainte-si-de-la-data-aderarii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-334-directive-transpuse2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-335-sfera-de-aplicare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-335-1-aplicarea-codului-vamal-al-uniunii-europene-in-cazul-produse2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-336-definitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-337-teritorii-terte2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-338-faptul-generator2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-339-exigibilitatea2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-340-eliberarea-pentru-consum2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-341-platitori-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-342-nivelul-accizelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-342-1-reguli-speciale-privind-nivelul-accizelor-in-anul-20242026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-343-calculul-accizelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-344-responsabilitatile-platitorilor-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-345-plata-accizelor-la-bugetul-de-stat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-346-depunerea-declaratiilor-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-347-documente-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-348-garantii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-349-bere2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-350-vinuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-351-bauturi-fermentate-altele-decat-bere-si-vinuri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-352-produse-intermediare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-353-alcool-etilic2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-354-tutun-prelucrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-355-produse-energetice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-356-gaz-natural2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-357-carbune-cocs-si-lignit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-358-energie-electrica2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-359-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-359-1-comisia2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3602026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-3612026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-362-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-363-cererea-de-autorizare-ca-antrepozit-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-364-conditii-de-autorizare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-365-autorizarea-ca-antrepozit-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-366-respingerea-cererii-de-autorizare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-367-obligatiile-antrepozitarului-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-368-netransmisibilitatea-autorizatiei-de-antrepozit-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-369-anularea-revocarea-si-suspendarea-autorizatiei-de-antrepozit2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-370-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-371-cererea-de-autorizare-ca-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-372-conditii-de-autorizare-ca-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-373-autorizarea-ca-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-374-respingerea-cererii-de-autorizare-ca-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-375-obligatiile-destinatarului-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-376-netransferabilitatea-autorizatiei-de-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-377-revocarea-autorizatiei-de-destinatar-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-378-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-379-cererea-de-autorizare-ca-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-380-conditii-de-autorizare-ca-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-381-autorizarea-ca-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-382-respingerea-cererii-de-autorizare-ca-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-383-obligatiile-expeditorului-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-384-netransferabilitatea-autorizatiei-de-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-revocarea-autorizatiei-de-expeditor-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-1-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-2-cererea-de-inregistrare-ca-exportator-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-3-conditii-de-inregistrare-ca-exportator-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-4-autorizarea-ca-exportator-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-5-respingerea-cererii-de-inregistrare-ca-exportator-inregistra2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-6-obligatiile-exportatorului-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-7-netransferabilitatea-atestatului-de-exportator-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-385-8-revocarea-atestatului-de-exportator-inregistrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-386-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-387-cererea-de-autorizare-ca-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-388-conditii-de-autorizare-ca-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-389-autorizarea-ca-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-390-respingerea-cererii-de-autorizare-ca-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-391-obligatiile-importatorului-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-392-netransferabilitatea-autorizatiei-de-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-393-revocarea-autorizatiei-de-importator-autorizat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-393-1-activitate-de-monitorizare-si-control2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-394-exceptii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-395-scutiri-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-396-scutiri-de-la-plata-accizelor-pentru-calatorii-care-se-depla2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-397-scutiri-pentru-alcool-etilic-si-alte-produse-alcoolice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-398-scutiri-pentru-tutun-prelucrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-399-scutiri-pentru-produse-energetice-si-energie-electrica2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-400-restituirea-si-remiterea2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-401-dispozitii-generale-pentru-locul-de-expeditie-si-de-destinat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-402-documentul-administrativ-electronic2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-402-1-prelucrarea-documentului-administrativ-electronic-in-cazul-p2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-403-divizarea-deplasarii-produselor-energetice-in-regim-suspensi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-404-primirea-produselor-accizabile-in-regim-suspensiv-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-405-formalitati-la-incheierea-deplasarii-marfurilor-exportate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-406-proceduri-in-cazul-in-care-sistemul-informatizat-este-indisp2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-407-documente-de-rezerva-la-destinatie-sau-in-cazuri-de-export2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-408-dovezi-alternative-ale-primirii-si-ale-iesirii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-409-structura-si-continutul-informatiilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-410-proceduri-simplificate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4112026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-412-nereguli-aparute-in-cursul-deplasarii-produselor-accizabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-413-persoane-fizice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-dispozitii-generale-in-cazul-deplasarilor-de-produse-accizab2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-1-faptul-generator-in-cazul-deplasarilor-de-produse-accizabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-3-destinatarul-certificat-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-4-cererea-de-inregistrare-ca-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-5-conditii-de-inregistrare-ca-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-6-inregistrarea-ca-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-7-respingerea-cererii-de-inregistrare-ca-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-8-obligatiile-destinatarului-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-9-netransferabilitatea-atestatului-de-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-10-revocarea-atestatului-de-destinatar-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-11-expeditorul-certificat-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-12-cererea-de-inregistrare-ca-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-13-conditii-de-inregistrare-ca-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-14-inregistrarea-ca-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-15-respingerea-cererii-de-inregistrare-ca-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-16-obligatiile-expeditorului-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-17-netransferabilitatea-atestatului-de-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-414-18-revocarea-atestatului-de-expeditor-certificat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-415-conditii-aplicabile-unei-deplasari-de-produse-accizabile-in2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-documentul-administrativ-simplificat-electronic2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-1-raportul-de-primire2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-2-procedura-de-rezerva-si-recuperare-la-expediere2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-3-documente-de-rezerva-si-recuperarea-datelor-raportul-de-prim2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-4-dovezi-alternative-ale-primirii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-52026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-416-62026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-417-vanzarea-la-distanta2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-418-distrugeri-si-pierderi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-419-nereguli-aparute-pe-parcursul-deplasarii-produselor-accizabi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-420-deplasarea-produselor-accizabile-in-regim-de-exceptare-sau-d2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-421-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-422-responsabilitatea-marcarii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-423-proceduri-de-marcare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-424-eliberarea-marcajelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-425-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-426-substante-utilizate-pentru-marcare-si-colorare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-427-responsabilitatea-marcarii-si-colorarii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-428-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-429-substante-utilizate-pentru-marcare-si-colorare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-430-responsabilitatea-marcarii-si-colorarii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-431-confiscarea-tutunului-prelucrat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-432-controlul2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-433-intarzieri-la-plata-accizelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-434-procedura-de-import-pentru-produse-energetice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-435-conditii-de-distributie-si-comercializare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-436-decontarile-intre-operatorii-economici2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4372026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4382026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4392026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-440-faptul-generator2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-441-exigibilitatea2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-442-nivelul-si-calculul-accizelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-443-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-444-platitori-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-444-1-marcarea-produselor-accizabile-prevazute-la-art-439-alin-2-l2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-445-obligatiile-platitorilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-446-declaratiile-de-accize2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-447-termenul-de-plata-a-accizelor-la-bugetul-de-stat2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-448-regimul-produselor-accizabile-detinute-de-operatorii-economi2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-448-1-exceptie-de-la-regimul-accizelor-nearmonizate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-448-2-restituiri-speciale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-448-3-persoane-fizice2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-449-contraventii-si-sanctiuni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-450-constatarea-contraventiilor-si-aplicarea-sanctiunilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-451-dispozitii-aplicabile2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-451-1-registrul-electronic-de-evidenta-centralizata-a-sanctiunilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-452-infractiuni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-453-definitii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-454-impozite-si-taxe-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-455-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-456-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-457-calculul-impozitului-pe-cladirile-rezidentiale-aflate-in-pro2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-458-calculul-impozitului-pe-cladirile-nerezidentiale-aflate-in-p2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-459-calculul-impozitului-pe-cladirile-cu-destinatie-mixta-aflate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-460-calculul-impozitului-taxei-pe-cladirile-detinute-de-persoane2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-461-declararea-dobandirea-instrainarea-si-modificarea-cladirilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-462-plata-impozitului-taxei2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-463-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-464-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-465-calculul-impozitului-taxei-pe-teren2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-466-declararea-si-datorarea-impozitului-si-a-taxei-pe-teren2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-467-plata-impozitului-si-a-taxei-pe-teren2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-468-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-469-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-470-calculul-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-471-declararea-si-datorarea-impozitului-pe-mijloacele-de-transpo2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-472-plata-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-473-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-4742026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-475-taxa-pentru-eliberarea-autorizatiilor-pentru-desfasurarea-un2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-476-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-477-taxa-pentru-serviciile-de-reclama-si-publicitate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-478-taxa-pentru-afisaj-in-scop-de-reclama-si-publicitate2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-479-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-480-reguli-generale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-481-calculul-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-482-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-483-plata-impozitului2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-484-taxe-speciale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-485-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-486-alte-taxe-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-487-scutiri2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-487-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-488-contracte-de-fiducie2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-489-majorarea-impozitelor-si-taxelor-locale-de-consiliile-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-489-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-489-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-490-controlul-si-colectarea-impozitelor-si-taxelor-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-491-indexarea-impozitelor-si-taxelor-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-492-elaborarea-normelor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-493-sanctiuni2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-494-implicatii-bugetare-ale-impozitelor-si-taxelor-locale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-495-dispozitii-tranzitorii2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-495-12026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-495-22026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-496-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-497-definitia-constructiilor2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-498-cota-de-impozitare-si-baza-impozabila2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-499-plata-impozitului-si-depunerea-declaratiei-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-5002026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-500-1-contribuabili2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-500-2-cota-de-impozitare2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-500-3-plata-impozitului-si-depunerea-declaratiei-fiscale2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-501-data-intrarii-in-vigoare-a-codului-fiscal2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-502-abrogarea-actelor-normative2026-10-140.5 https://tribonian.ro/lege/cod-fiscal/art-503-alte-prevederi2026-10-140.5