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May a family farmer, registered as a self-employed entrepreneur, apply the benefits provided by Section (1) and (2) of §1 of Government Decree No. 61/2020 (III.23)?
The benefits are applicable if the concept of actual core activity, as set forth in Section (11) of §1 of Government Decree No. 61/2020 (III.23), is fulfilled through the self-employed farmer's activities, that is
(1) an actual core activity within its activities complementary to agriculture can be identified from among the activities listed in Section (10) of § 1
(2) the activity generated the largest portion of its revenues during the six months preceding the entry into force of this Decree
(3) and the activity accounts for at least 30 percent of total revenues.
Source: National Tax and Customs Administration (NAV)
(1) an actual core activity within its activities complementary to agriculture can be identified from among the activities listed in Section (10) of § 1
(2) the activity generated the largest portion of its revenues during the six months preceding the entry into force of this Decree
(3) and the activity accounts for at least 30 percent of total revenues.
Source: National Tax and Customs Administration (NAV)