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LEGE Nr

LEGE   Nr. 24 din 2 martie 2010

pentru modificarea si completarea art. 284 din Legea nr. 571/2003 privind Codul fiscal

ACT EMIS DE: PARLAMENTUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 143 din 4 martie 2010



Parlamentul României adoptă prezenta lege.

Articol unic. -Articolul 284 din Legea nr. 571/2003 privind Codul fiscal, publicată în Monitorul Oficial al României, Partea I, nr. 927 din 23 decembrie 2003, cu modificările şi completările ulterioare, se modifică şi se completează după cum urmează:

1. Alineatul (7) se modifică şi va avea următorul cuprins:

„(7) Scutirea de la plata impozitului pe teren se aplică terenului aferent clădirii utilizate de persoanele fizice prevăzute la alin. (1) lit. b), alin. (2) şi alin. (4)."

2.  După alineatul (71) se introduce un nou alineat, alineatul (72), cu următorul cuprins:

„(72) Scutirea de la plata impozitelor şi taxelor locale, precum şi de la plata impozitului corespunzător pentru terenurile arabile, fâneţe şi păduri, în suprafaţă de până la 5 ha, se aplică pentru veteranii de război, văduvele de război şi văduvele veteranilor de război care nu s-au recăsătorit."

Această lege a fost adoptată de Parlamentul României, cu respectarea prevederilor art. 75 şi ale art. 76 alin. (2) din Constituţia României, republicată.

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