In the light of the 2025 tax policy drafting exercise, as well as some legislative changes introduced in previous years, the EBA community presented certain implementation deficiencies in the practice of tax legislation, but also concrete proposals for reformulation/reconsideration of some provisions in this regard. In this way, we reiterate the fact that EBA presented the Position Document regarding the proposals to the fiscal policy recently. However, the implementation of the legal proposals implicitly implies the adjustment of the framework and implementation practices.
Many thanks to Mrs. Olga Golban and the entire team of the Fiscal Service of the Republic of Moldova for the continuous and constructive communication!