Anca Grigorescu talks about the delimitation of independent activities from dependent activities at TaxEU Forum

Anca Grigorescu moderates the session discussing the Impact of the recent major changes of the new Fiscal Code and the methodology norms during the event TaxEU Forum. Now in its 10th edition, TaxEU Forum, the most important event regarding legislation and taxation is taking place from 4 to 5 February 2016.

During this debate session, Anca Grigorescu will also give a presentation explaining how to best interpret the new criteria for the delimitation of the independent activity from the dependent activity, based on contractual clauses.

The presentation is made in the context in which the new fiscal regulations that became effective in July 2015 changed the concepts of independent activity and dependent activity. If up until then, the law described the criteria based on which an activity was qualified as dependent, now it regulates the criteria that define an independent activity. Moreover, the new approach of the two concepts raises a number of questions, such as: if an activity that previously did not meet the criteria for being qualified as dependent is now considered independent in light of new regulations, how can every criterion for independence be accomplished, or how can a contractual relationship be structured in such a way that the activity undertaken on its basis can be considered or can remain independent.

For more information on the conference programme and registration please visit the official website of the event

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