In the Official Gazette of Romania, part 1, no. 188 of 3rd April 2013 was published the Superior Council of the Chamber of Tax Consultants Decision no. 5/2013 regarding the amendment of Regulation for authorizing the foreign tax advisors, approved by the Superior Council of the Tax Consultants Chamber Decision no. 9/2008.
In accordance with the Regulation of authorizing the foreign tax advisors, for authorizing tax advisors who obtained this position in a member state of the European Union or in the European Economic Area, they must pass an interview before The Evaluation Committe designated by the Superior Council of Tax Consultants Chamber.
The new law states that in case after evaluating the applicant, the Evaluation Committee finds significant differences between the theoretical and practical training of candidates and professional competency requirements established by Romanian legislation, it shall inform the applicant that may choose to get an aptitude test or an adaptation period following.
Until now, the applicant had not the right to choose between the two alternatives mentioned above, the Commission was the one who decided if the applicant will have an aptitude test or an adaption period.
>> The source: JURIDICE.ro
Robert BĂLAȘA
student, Universitatea din Bucuresti, Facultatea de Drept
intern Societatea de Stiinte Juridice