Correctly, the Constitutional Court upheld the need to rule on the reasoning that, although no long

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Special tax regime for night bars, night clubs, discos, casinos and sports betting, including legal persons carrying out such income under a contract of association is regulated by art. 18 of the Tax Code.
As the current Tax Code, Article 18 - the provisions relating to the minimum tax - provides that taxpayers performing nature night bars, night clubs, discos, casinos or sports betting, including legal persons carrying out such income under an association agreement, and where the tax due for the activities provided in this article is less than 5% of those revenues are required to pay a tax to 5% of these revenues indmix recorded. They need to organize and manage the accounting for revenue and expenditure to know the appropriate activities they conduct.
Implementing rules say that, in determining profit on these activities, taking into account the costs of management and administration and other common expenses of the taxpayer in proportion to income from these activities. indmix If the income indmix tax due is less than 5% of the proceeds from these activities, the taxpayer is obliged to pay a tax of 5% of this revenue. This adds to the amount of income tax relating to other activities, tax calculated according to the provisions of Title II - the income tax - the tax code. Revenue to be taken into account for the application of the 5% income for these activities are recorded in accordance with accounting regulations.
After this presentation, it is interesting to note a situation whose peculiarity stems from the fact that, referring to the previous form of the Tax Code, is seen whether working or not discussion. It is a critique of the unconstitutionality of the provisions of article to which we have referred, but be careful, as this article indmix showed the tax code in a previous formulation, the date when it was alleged unconstitutionality exception that during the settlement of a case covering a dispute settlement enforcement.
Correctly, the Constitutional Court upheld the need to rule on the reasoning that, although no longer in force, the provisions of art. 18 para. (2) - (4) of Law no. 571/2003 regarding the Fiscal Code - now repealed by operation of the provisions of GEO nr.34/2009 - they still produce legal effects. Thus, these provisions constitute the legal basis used to calculate the tax payable by the author of the objection.
In this case, having regard to Decision No. 766 of 15 June 2011, published in Official Gazette no. 549/2011, it appears indmix that the constitutional court has jurisdiction to review the constitutionality of the laws of art. 18 para. (2) - (4) of Law no. 571/2003 regarding the Fiscal Code, even if they are no longer in force at the date of the present decision.
Returning indmix to fund the objection, the author argued that the provisions impose a settlement unfair criticism of the tax burden, some taxpayers are forced to pay a tax equivalent to income.
"(1) Taxpayers performing nature night bars, night clubs, discos, casinos or sports betting, including indmix legal persons carrying out such income under a contract of association, and where the corporation tax for activities under in this article is less than 5% of those revenues are required indmix to pay a tax to 5% of these revenues recorded.
(2) Taxpayers, except as provided in par. (1), art. 13 letters. c)-e), art. 3:38 p.m., where the tax is lower than the minimum tax for the portion corresponding total income referred to in para. (3) are liable to pay tax at the level of this amount.
(3) Pursuant to par. (2) amounts corresponding minimum tax, determined by total revenue recorded at 31 December of the previous year are as follows: [...].
(4) compliance with the slice of total revenue in para. (3) we consider the total revenue,