Tax Exemption for Certified Forests – From Inconsistent Practice to Clear Regulation
For a long time, courts interpreted the concept of “certified forests” differently, leading to contradictory outcomes in tax matters.
With the entry into force of the new Forest Code (Law no. 331/2024), the legal framework has been clarified: forests certified by internationally recognized bodies are exempt from taxation.
We have explored this topic in detail and analyzed the relevant case law in an article published on Juridice.ro.