Information made available through TaxOnline is for general guidance on matters of interest only. The application of laws to a situation can vary widely depending on the specific circumstances and facts. Given the changing nature of laws, rules and regulations, and inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on the TaxOnlines site. Information on TaxOnline is provided on the understanding that it is not legal, accounting, tax, or other professional advice and services. As such, TaxOnline should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA professional.
While we have made all reasonable attempts to ensure that the information contained on TaxOnline pages has been obtained from reliable sources, PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA are not responsible for any errors or omissions, or for the results obtained from the use of this information. Since PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA have no knowledge of what this information is needed for, all information on TaxOnline is provided with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA will not be liable for any use made of information available on or through TaxOnline, or for any decision made or action taken in reliance on such information, or for any consequential, special or similar damages.
PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA do not have any jurisdiction over external links facilitated on this site and does not accept any liability for information or materials published on external linked pages.
PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA do not accept any liability for information or materials published on TaxOnline by third parties, and does not endorse directly or indirectly any statements or opinions expressed within such third-party information. PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. and/or D&B David & Baias SCA retain the right to delete any third party information which is deemed unsuitable for whatever reason.
In publishing any information by using interactive fields designated for this purpose or by any other means the user undertakes to comply with the Romanian legislation relating to the preparation, publication and distribution of information, and bears full liability for any damage caused as a result of such information breaching statutory requirements. The user undertakes not to publish any information that is or may be regarded as defamatory or illegal in any way.
Last updated: 15.09.2011
