In recent years, videoconferencing has ceased to be an occasional alternative, becoming a widely used method of working, among other things, in corporate meetings. Boards of directors, boards of auditors, and, increasingly, shareholders’ meetings are consistently using remote connection tools.
The recent Supreme Court of Cassation orders Nos . 5635 and 5638 of March 12, 2026, have significantly reopened the debate on the professional liability of accountants, particularly regarding their role in the electronic transmission of tax returns. The rulings, upon initial reading, raised serious concerns among the profession, as they appeared to extend the scope of liability to situations traditionally considered outside the professional’s substantive control.
The 2026 Budget Law no. 199/2025 significantly modified the rules governing personal income tax, modifying the structure of the rates set out in Article 11, paragraph 1, letter b) of the Consolidated Law on Income Tax (TUIR).