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February 2014
Legislative Retrospective
Voicu & Filipescu is a full service law firm, covering all Following its annual performance
legal areas relevant to your company’s activity. This appraisal, Voicu & Filipescu promoted to
issue of our monthly newsletter provides you with a partner Georgiana Badescu, one of the
brief description of some of the recent legal most active members of the firm’s
amendments in: competition and M&A practices.
• Dispute resolution
• Employment
• Insolvency
• Insurance, private pensions and capital market Voicu & Filipescu is recommended by
• Public procurement some of the most important legal guides
• Tax and accountancy for its activity in the practice areas of
interest to your company. Our lawyers’
practice has received strong international
Drafts in Laws recognition in renowned publications
such as Chambers and Partners, Legal500,
In the ever changing economic environment, action
PLC Which lawyer? and IFLR1000.
rather than reaction is a key answer to your business.
So why wait for legal amendments to come into effect,
when you can anticipate their impact? Get ahead
changes with our guide on legislative projects and find
out which one of the turmoil of legislative
amendments is more likely to affect your business and
how. Read in this issue of Drafts in Laws, our
newsletter’s special feature, about draft laws in the
following areas:
• Private pensions
• Public procurement
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News in Laws – Monthly Legal Newsletter
February 2014
Digitized world demands for modern solutions of legal protection for the original works of authorship. Under the
initiative Licenses for Europe, the European Commission released a structured dialogue for all interested parties
with the aim to review and to modernize the EU copyright legislative framework. Representatives of rights holders,
licensing bodies, commercial and non-commercial users of protected content, as well as internet end-users
gathered together in working groups to overcome problems European citizens may face in four areas: (i) cross-
border access and the portability of services, (ii) Licensing for small-scale users of protected material, (iii) European
audiovisual cultural heritage, (iv) text and data mining.
Cross-border access and the portability of services
With thousands of people being caught between hard jobs and family life it is expected that e-services, e-
commerce and all sort of other activities via internet shall definitely increase in importance. Access to internet is
what this society needs in order to keep up with modern times. Yet, not once those holding the IP rights or online
platforms choose to impose cross-border restrictions, limiting thus the distribution of content to one or just a few
Member States. It may therefore happen that one citizen of an EU country be unable to benefit from the same
services while being abroad. To sum it up, the problems that need to be cured concern:
Lack of cross-border access (same services not available in all Member States);
Redirection of users (to a portal preferred by the service provider);
Lack of portability (no access to services available in one’s home country when travelling abroad).
Combining the consumers need for ease of access to internet and authors and distributors need for copyright
protection, is what the European Commission is currently seeking to achieve by recasting the copyright regulation.
The Commission focuses on feasible ways for portability of online content across borders and increasing cross-
border availability of online services in the EU.
Licensing for small-scale users of protected material
Another topic to be reviewed from a different angle under the new copyright regulation concerns licensing for
small-scale users of protected material.
There is no news that Facebook, YouTube and other similar social networks are now the true social drivers. Working
or just being too young to work, many people are now coding the night away, striving to win social networking
games, to post pictures, to communicate with the others, or just to relax watching a movie or auditing a tune.
According to the Commission, on average, every minute, people upload 72 hours of video to YouTube, and over
150,000 photos to Facebook. The Commission's objective is to foster transparency and ensure that small-scale end-
users have greater clarity on uses of protected material and easy access to licensing.
The new draft legislation endeavors also to solve the problem of reselling the licenses for digital content that were
received through digital transmission. The backdrop for such a change is the 2011 UsedSoft CJEU Decision holding
that digital transmission of a software triggers exhaustion of the software owner's distribution right. It should also
be stated that the Court held that an original acquirer of a tangible or intangible copy of a computer program for
which the copyright holder’s right of distribution is exhausted must make the copy downloaded onto his own
computer unusable at the time of resale. If he continues to use it, he would infringe the copyright holder’s exclusive
right of reproduction of his computer program. In contrast to the exclusive right of distribution, the exclusive right
of reproduction is not exhausted by the first sale.
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News in Laws – Monthly Legal Newsletter
February 2014
Appling such reasoning to other digital content, such as e-books or music files, is heavily debated. While the
Computer Program Directive does not require that a tangible copy of a computer program be released to the
market in order for exhaustion to apply with regard to that copy, the Information Society Directive, regulating e-
books or music files, specifically limits the scope of the right to distribute a copyright-protected work, and the
principle of exhaustion, to those works that are embodied in a tangible object.
European Audiovisual Cultural Heritage
Another revision envisaged by the new regulation refers to audiovisual cultural heritage. The Commission's
objective is to facilitate the deposit and online accessibility of films in the EU both for commercial purposes and
non-commercial cultural and educational uses. It should be outlined that the purpose is to preserve the European
cinematographic works and promote the interest of the European citizens towards European masterpieces.
Text and Data Mining
The new copyright legislation raises controversies concerning text and data mining (TDM). The overall goal of TDM
process is to extract information from various sources and transform it into an understandable structure for further
use.
The Commission's objective is to promote efficient TDM for scientific research purposes, by promoting solutions
such as standard licensing models and technology platforms to facilitate TDM access.
Those attending the working group consider that mining of data and texts to which a lawful access had been
obtained should not be subject to an additional license or payment. The discussions are currently facing some
obstacles. Several research organizations have left the Working Group considering that having placed licensing as
the central pillar of the discussions has not made a focused evaluation possible.
The EU copyright rules are currently ongoing Public Consultation with the purpose to gather input from all
stakeholders on above presented topics. It remains to be seen how all the above ideas will be finally shaped by the
new regulation and how such will be finally implemented by each Member State.
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February 2014
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To brokers conducting financial instrument operations; to financial investment companies; to collective investment bodies; to
investment management companies, insurers, reinsurers and insurance brokers, private pension system administrators, all
entities, institutions, market operators and security issuers, as well as to financial operations and instruments regulated by the
secondary legislation, etc.
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February 2014
Order no. 3884/2013 of December 24, 2013 for approving the model and content of form 097 “Notification
regarding the application / termination of the use of VAT cash accounting system” was published in the Official
Gazette of Romania no. 10 of January 8, 2014.
The Order approves the adjustments to model, content and filling in instructions for the form 097 “Notification
regarding the application / termination of the use of VAT cash accounting system” which were the result of
changing the application of the VAT cash accounting system from mandatory to optional.
National Bank of Romania’s Circular no. 1 of January 8, 2014 regarding the National Bank of Romania
reference interest rate was published in the Official Gazette of Romania no. 14 of January 9, 2014.
Starting with January 9, 2014 the National Bank of Romania annual reference interest rate is of 3.75% per year.
Law no. 4/2014 of January 8, 2014 for supplementing the Government Emergency Ordinance no. 44/2008 on
the economic activities carried out by authorized individuals, sole owners and family businesses was published in
the Romanian Official Gazette no. 15 of January 10, 2014.
The Law brings amendments aiming at the registration/authorization process for the authorized individuals, sole
owners and family businesses. Thus it is established the obligation of registering at the Trade Registry the mentions
on the participation of the spouse of the sole owner/authorized individual on the process of carrying out his or her
activity, as well as the possibility of paying a contribution to the public pension system, social security, as well as
health contributions under the provision of the law.
Order no. 35/2014 of January 14, 2014 on amending the Order of the Minister of Public Finance no. 262/2007
for the approval of the registration forms for taxpayers was published in the Official Gazette of Romania no. 36 of
January 16, 2014.
The Order amends and supplements the model and content of form 010 “Statement of tax registration / Statement
of specifications for legal entities, associations and other entities without legal personality” and form 030
“Statement of tax registration/Statement of claims for foreign natural persons”, as well as the filling in instructions
for such forms.
Thus the regulatory document updates the permanent tax liabilities that are registered in the tax vector by
excluding the tax on constructions and authorization fee/license fee for the field of betting and gaming.
Order no. 3851/2014 of January 14, 2014 on amending the Order of the Minister of Public Finance no.
262/2007 for the approval of the registration forms for taxpayers was published in the Official Gazette of Romania
no. 36 of January 16, 2014.
The Order amends and supplements the model and content of form 013 “Statement for fiscal registration /
Amending statement for non-resident taxpayers that perform activities in Romania through one or several
permanent establishments”.
Order no. 3853/2013 of December 20, 2013 on amending the Order no. 1.994/2012 of the ANAF President for
the approval of the model and content of form 012 “Notification regarding the change of the annual / quarterly
system for reporting and paying the corporate income tax” was published in the Official Gazette of Romania no. 41
of January 17, 2014.
The Order amends and supplements the model and content of form 012 “Notification regarding the change of the
annual / quarterly system for reporting and paying the corporate income tax”.
Order no. 24/2014 of January 13, 2014 on the approval of the Norms regarding the establishment of the
procedure and conditions for the authorization of the VAT warehouse referred to in art. 144 paragraph (1) letter a)
point 8, second indent of Law. 571/2003 regarding the Fiscal Code, as well as the establishment of the Commission
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February 2014
for the authorization of the VAT warehouses and their organization and operation regulation was published in the
Official Gazette of Romania no. 47 of January 21, 2014.
The Order approves the norms on establishing the procedure and conditions for the authorization of the VAT
warehouse, the Commission for the authorization of the VAT warehouses is established and the organization and
operation regulation of the Commission for the authorization of the VAT warehouses is approved.
Upon entry into force of Order no. 24 on January 21, 2014 the provisions of Order no. 2219/2006 are repealed.
Order no. 59/2014 of January 2014 on amending the Order no. 3/2010 of the ANAF President for the approval
of the Procedure for receiving VAT reimbursement requests paid by taxable persons established in Romania for the
imports and acquisitions of goods/services performed in another member state of the European Union was
published in the Official Gazette of Romania no. 68 of January 28, 2014.
The Order was issued in order to align the provisions of Order no. 3/2010 together with the amendments brought
to the Fiscal Code according to which the reimbursement of the VAT is no longer conditioned by the payment of
the tax for the taxable persons established in Romania who make imports and/or acquisitions of goods/services in
another member state of the EU.
Order no. 93/2014 of January 21, 2014 for approving the form and content of the informative statements was
published in the Official Gazette of Romania no. 76 of January 31, 2014.
The Order approves the model, content and filling in instructions of the following forms which must be submitted
to the tax authorities no later than February 25 of the year following the reporting:
Form 392A “Informative statement regarding the delivery of goods and the provision of services
performed during the year...”;
Form 392B “Informative statement regarding the delivery of goods, provision of services and acquisitions
performed during the year...”;
Form 393 “Informative statement regarding income obtained from of the sale of international road
transport of persons with Romania as point of departure during the Year ...”.
Upon entry into force of Order no. 93 on January 31, 2014 the Order no. 1081/2011 of the ANAF President is
repealed.
Order no. 79/2014 of January 21, 2014 on the main aspects regarding the preparation and submission of the
annual financial statements and the annual accounting reports of the economic agents to the territorial units of the
Minister of Public Finance was published in the Official Gazette of Romania no. 70 of January 29, 2014.
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