On 22 August 2019, Romania has publishedĀ Ordinance No. 19Ā in the Official Gazette, which implemented the EU Tax Dispute Resolution Directive 2017/1852 in the tax procedure code (Law no.Ā 207/2016). The provisions apply to complaints submitted from 1Ā July 2019 and onwards, relating to questions of dispute in matters of income or capital earned in a tax year commencing on or after 1Ā January 2018.