Travel allowance, 50% taxability rate if fixed
The Court of Cassation, with judgement No. 27093 dated 15 November 2017 issued during a Plenary Sitting, intervened on the matter of travel allowance and related taxability and contributory regime. The Supreme Court, overruling its previous stance, consolidated as from judgement No. 396/2012, stated that “habitual travel allowances, payable to operators who, by contract, must ....