AMENDMENT TO LAW 19/1991, DATED 6TH JUNE, ON CAPITAL GAINS TAX

“Fourth additional provision. Specialities of taxation of non-resident taxpayers who are resident in member state of the EU or EEA.

Non-resident taxpayers who are resident in member state of the EU or EEA will be entitled to the application of the regulations adopted in the autonomous region where the majority of their rights assets being taxed are located.”