CURRENT ISSUES RELATED TO THE TAXATION OF TRANSACTIONS WITH FARMLAND LOCATED OUTSIDE THE BUILT-UP AREA

Abstract

Law No. 17/2014 on the regulations regarding the sale and purchase of agricultural land outside buildable areas and for the amendment of Law No. 268/2001 on the privatisation of companies administering the State's publicly and privately owned agricultural land and for the creation of the Agency for the State's Domain ("Law 17"), as amended by way of Law no. 175/2020 for the amendment and completion of Law 17 ("Law 175") generated uncertainty on the agricultural real estate market.

Keywords

• farmland located outside buildable area
• taxation of real estate transactions
• pre-emption right
• agricultural land