The law on the luxury goods tax needs clarification from the authorities because there are cases in which its application creates confusion and controversy, such as the sale of a property during the year. At the same time, taxpayers – individuals or companies – who do not pay this tax on time risk not only severe penalties but also blocking the sale of the home, car ,or other property subject to this tax, inform representatives of the Elisabeta Stan law firm. “The luxury goods tax is a measure