id	sid	tid	token	lemma	pos
aijes-5167	1	1	12	12	NUM
aijes-5167	1	2	agora	agora	PROPN
aijes-5167	1	3	international	international	ADJ
aijes-5167	1	4	journal	journal	NOUN
aijes-5167	1	5	of	of	ADP
aijes-5167	1	6	economical	economical	ADJ
aijes-5167	1	7	sciences	science	NOUN
aijes-5167	1	8	,	,	PUNCT
aijes-5167	1	9	aijes	aije	NOUN
aijes-5167	1	10	,	,	PUNCT
aijes-5167	1	11	issn	issn	PROPN
aijes-5167	1	12	2067	2067	NUM
aijes-5167	1	13	-	-	SYM
aijes-5167	1	14	3310	3310	NUM
aijes-5167	1	15	,	,	PUNCT
aijes-5167	1	16	e	e	PROPN
aijes-5167	1	17	issn	issn	PROPN
aijes-5167	1	18	2067	2067	NUM
aijes-5167	1	19	–	–	PUNCT
aijes-5167	1	20	7669	7669	NUM
aijes-5167	1	21	,	,	PUNCT
aijes-5167	1	22	vol	vol	NOUN
aijes-5167	1	23	.	.	PUNCT
aijes-5167	1	24	16	16	NUM
aijes-5167	1	25	(	(	PUNCT
aijes-5167	1	26	2022	2022	NUM
aijes-5167	1	27	)	)	PUNCT
aijes-5167	1	28	value	value	NOUN
aijes-5167	1	29	added	add	VERB
aijes-5167	1	30	tax	tax	NOUN
aijes-5167	1	31	on	on	ADP
aijes-5167	1	32	home	home	NOUN
aijes-5167	1	33	purchases	purchase	NOUN
aijes-5167	1	34	by	by	ADP
aijes-5167	1	35	individuals	individual	NOUN
aijes-5167	1	36	cornel	cornel	PROPN
aijes-5167	1	37	silviu	silviu	PROPN
aijes-5167	1	38	chiriac1	chiriac1	PROPN
aijes-5167	1	39	,	,	PUNCT
aijes-5167	1	40	1faculty	1faculty	NUM
aijes-5167	1	41	of	of	ADP
aijes-5167	1	42	economic	economic	ADJ
aijes-5167	1	43	sciences	science	NOUN
aijes-5167	1	44	,	,	PUNCT
aijes-5167	1	45	agora	agora	PROPN
aijes-5167	1	46	university	university	PROPN
aijes-5167	1	47	of	of	ADP
aijes-5167	1	48	oradea	oradea	PROPN
aijes-5167	1	49	,	,	PUNCT
aijes-5167	1	50	oradea	oradea	PROPN
aijes-5167	1	51	,	,	PUNCT
aijes-5167	1	52	romania	romania	PROPN
aijes-5167	1	53	e	e	PROPN
aijes-5167	1	54	-	-	NOUN
aijes-5167	1	55	mail	mail	NOUN
aijes-5167	1	56	silviu.chiriac@emantes.ro	silviu.chiriac@emantes.ro	NOUN
aijes-5167	1	57	abstract	abstract	ADJ
aijes-5167	1	58	starting	start	VERB
aijes-5167	1	59	from	from	ADP
aijes-5167	1	60	next	next	ADJ
aijes-5167	1	61	year	year	NOUN
aijes-5167	1	62	,	,	PUNCT
aijes-5167	1	63	the	the	DET
aijes-5167	1	64	current	current	ADJ
aijes-5167	1	65	system	system	NOUN
aijes-5167	1	66	regarding	regard	VERB
aijes-5167	1	67	value	value	NOUN
aijes-5167	1	68	added	add	VERB
aijes-5167	1	69	tax	tax	NOUN
aijes-5167	1	70	for	for	ADP
aijes-5167	1	71	home	home	NOUN
aijes-5167	1	72	purchases	purchase	NOUN
aijes-5167	1	73	made	make	VERB
aijes-5167	1	74	by	by	ADP
aijes-5167	1	75	individuals	individual	NOUN
aijes-5167	1	76	will	will	AUX
aijes-5167	1	77	change	change	VERB
aijes-5167	1	78	.	.	PUNCT
aijes-5167	2	1	the	the	DET
aijes-5167	2	2	change	change	NOUN
aijes-5167	2	3	is	be	AUX
aijes-5167	2	4	made	make	VERB
aijes-5167	2	5	on	on	ADP
aijes-5167	2	6	the	the	DET
aijes-5167	2	7	value	value	NOUN
aijes-5167	2	8	ceilings	ceiling	NOUN
aijes-5167	2	9	of	of	ADP
aijes-5167	2	10	the	the	DET
aijes-5167	2	11	transactions	transaction	NOUN
aijes-5167	2	12	as	as	ADV
aijes-5167	2	13	well	well	ADV
aijes-5167	2	14	as	as	ADP
aijes-5167	2	15	on	on	ADP
aijes-5167	2	16	the	the	DET
aijes-5167	2	17	number	number	NOUN
aijes-5167	2	18	of	of	ADP
aijes-5167	2	19	transactions	transaction	NOUN
aijes-5167	2	20	that	that	PRON
aijes-5167	2	21	can	can	AUX
aijes-5167	2	22	be	be	AUX
aijes-5167	2	23	carried	carry	VERB
aijes-5167	2	24	out	out	ADP
aijes-5167	2	25	with	with	ADP
aijes-5167	2	26	the	the	DET
aijes-5167	2	27	reduced	reduce	VERB
aijes-5167	2	28	vat	vat	NOUN
aijes-5167	2	29	rate	rate	NOUN
aijes-5167	2	30	.	.	PUNCT
aijes-5167	3	1	the	the	DET
aijes-5167	3	2	work	work	NOUN
aijes-5167	3	3	aims	aim	VERB
aijes-5167	3	4	to	to	PART
aijes-5167	3	5	highlight	highlight	VERB
aijes-5167	3	6	the	the	DET
aijes-5167	3	7	changes	change	NOUN
aijes-5167	3	8	brought	bring	VERB
aijes-5167	3	9	by	by	ADP
aijes-5167	3	10	the	the	DET
aijes-5167	3	11	government	government	NOUN
aijes-5167	3	12	emergency	emergency	NOUN
aijes-5167	3	13	ordinance	ordinance	NOUN
aijes-5167	3	14	no	no	INTJ
aijes-5167	3	15	.	.	PROPN
aijes-5167	3	16	16	16	NUM
aijes-5167	3	17	from	from	ADP
aijes-5167	3	18	2022	2022	NUM
aijes-5167	3	19	.	.	PUNCT
aijes-5167	4	1	keywords	keyword	NOUN
aijes-5167	4	2	:	:	PUNCT
aijes-5167	4	3	purchasing	purchase	VERB
aijes-5167	4	4	houses	house	NOUN
aijes-5167	4	5	,	,	PUNCT
aijes-5167	4	6	value	value	NOUN
aijes-5167	4	7	added	add	VERB
aijes-5167	4	8	tax	tax	NOUN
aijes-5167	4	9	,	,	PUNCT
aijes-5167	4	10	reduced	reduce	VERB
aijes-5167	4	11	vat	vat	NOUN
aijes-5167	4	12	rate	rate	NOUN
aijes-5167	4	13	.	.	PUNCT
aijes-5167	5	1	1	1	X
aijes-5167	5	2	.	.	X
aijes-5167	5	3	introduction	introduction	NOUN
aijes-5167	5	4	ever	ever	ADV
aijes-5167	5	5	since	since	SCONJ
aijes-5167	5	6	2008	2008	NUM
aijes-5167	5	7	,	,	PUNCT
aijes-5167	5	8	when	when	SCONJ
aijes-5167	5	9	the	the	DET
aijes-5167	5	10	vat	vat	NOUN
aijes-5167	5	11	rate	rate	NOUN
aijes-5167	5	12	of	of	ADP
aijes-5167	5	13	5	5	NUM
aijes-5167	5	14	%	%	NOUN
aijes-5167	5	15	was	be	AUX
aijes-5167	5	16	introduced	introduce	VERB
aijes-5167	5	17	for	for	ADP
aijes-5167	5	18	the	the	DET
aijes-5167	5	19	first	first	ADJ
aijes-5167	5	20	time	time	NOUN
aijes-5167	5	21	for	for	ADP
aijes-5167	5	22	homes	home	NOUN
aijes-5167	5	23	delivered	deliver	VERB
aijes-5167	5	24	as	as	ADP
aijes-5167	5	25	part	part	NOUN
aijes-5167	5	26	of	of	ADP
aijes-5167	5	27	the	the	DET
aijes-5167	5	28	social	social	ADJ
aijes-5167	5	29	policy	policy	NOUN
aijes-5167	5	30	,	,	PUNCT
aijes-5167	5	31	vat	vat	NOUN
aijes-5167	5	32	was	be	AUX
aijes-5167	5	33	one	one	NUM
aijes-5167	5	34	of	of	ADP
aijes-5167	5	35	the	the	DET
aijes-5167	5	36	instruments	instrument	NOUN
aijes-5167	5	37	used	use	VERB
aijes-5167	5	38	to	to	PART
aijes-5167	5	39	encourage	encourage	VERB
aijes-5167	5	40	the	the	DET
aijes-5167	5	41	real	real	ADJ
aijes-5167	5	42	estate	estate	NOUN
aijes-5167	5	43	sector	sector	NOUN
aijes-5167	5	44	.	.	PUNCT
aijes-5167	6	1	the	the	DET
aijes-5167	6	2	impact	impact	NOUN
aijes-5167	6	3	of	of	ADP
aijes-5167	6	4	investments	investment	NOUN
aijes-5167	6	5	in	in	ADP
aijes-5167	6	6	real	real	ADJ
aijes-5167	6	7	estate	estate	NOUN
aijes-5167	6	8	developments	development	NOUN
aijes-5167	6	9	is	be	AUX
aijes-5167	6	10	generally	generally	ADV
aijes-5167	6	11	recognized	recognize	VERB
aijes-5167	6	12	as	as	ADP
aijes-5167	6	13	having	have	VERB
aijes-5167	6	14	a	a	DET
aijes-5167	6	15	positive	positive	ADJ
aijes-5167	6	16	effect	effect	NOUN
aijes-5167	6	17	on	on	ADP
aijes-5167	6	18	the	the	DET
aijes-5167	6	19	economy	economy	NOUN
aijes-5167	6	20	(	(	PUNCT
aijes-5167	6	21	and	and	CCONJ
aijes-5167	6	22	implicitly	implicitly	ADV
aijes-5167	6	23	on	on	ADP
aijes-5167	6	24	budget	budget	NOUN
aijes-5167	6	25	revenues	revenue	NOUN
aijes-5167	6	26	)	)	PUNCT
aijes-5167	6	27	,	,	PUNCT
aijes-5167	6	28	but	but	CCONJ
aijes-5167	6	29	also	also	ADV
aijes-5167	6	30	on	on	ADP
aijes-5167	6	31	living	living	NOUN
aijes-5167	6	32	conditions	condition	NOUN
aijes-5167	6	33	.	.	PUNCT
aijes-5167	7	1	as	as	SCONJ
aijes-5167	7	2	shown	show	VERB
aijes-5167	7	3	by	by	ADP
aijes-5167	7	4	the	the	DET
aijes-5167	7	5	data	datum	NOUN
aijes-5167	7	6	published	publish	VERB
aijes-5167	7	7	by	by	ADP
aijes-5167	7	8	eurostat	eurostat	PROPN
aijes-5167	7	9	at	at	ADP
aijes-5167	7	10	the	the	DET
aijes-5167	7	11	end	end	NOUN
aijes-5167	7	12	of	of	ADP
aijes-5167	7	13	last	last	ADJ
aijes-5167	7	14	year	year	NOUN
aijes-5167	7	15	,	,	PUNCT
aijes-5167	7	16	although	although	SCONJ
aijes-5167	7	17	an	an	DET
aijes-5167	7	18	overwhelming	overwhelming	ADJ
aijes-5167	7	19	number	number	NOUN
aijes-5167	7	20	of	of	ADP
aijes-5167	7	21	romanians	romanians	PROPN
aijes-5167	7	22	own	own	VERB
aijes-5167	7	23	privately	privately	ADV
aijes-5167	7	24	owned	own	VERB
aijes-5167	7	25	homes	home	NOUN
aijes-5167	7	26	,	,	PUNCT
aijes-5167	7	27	things	thing	NOUN
aijes-5167	7	28	do	do	AUX
aijes-5167	7	29	not	not	PART
aijes-5167	7	30	look	look	VERB
aijes-5167	7	31	as	as	ADV
aijes-5167	7	32	good	good	ADJ
aijes-5167	7	33	when	when	SCONJ
aijes-5167	7	34	we	we	PRON
aijes-5167	7	35	talk	talk	VERB
aijes-5167	7	36	about	about	ADP
aijes-5167	7	37	the	the	DET
aijes-5167	7	38	quality	quality	NOUN
aijes-5167	7	39	of	of	ADP
aijes-5167	7	40	living	living	NOUN
aijes-5167	7	41	conditions	condition	NOUN
aijes-5167	7	42	,	,	PUNCT
aijes-5167	7	43	romania	romania	PROPN
aijes-5167	7	44	being	be	AUX
aijes-5167	7	45	the	the	DET
aijes-5167	7	46	leader	leader	NOUN
aijes-5167	7	47	in	in	ADP
aijes-5167	7	48	the	the	DET
aijes-5167	7	49	statistics	statistic	NOUN
aijes-5167	7	50	on	on	ADP
aijes-5167	7	51	housing	housing	NOUN
aijes-5167	7	52	congestion	congestion	NOUN
aijes-5167	7	53	and	and	CCONJ
aijes-5167	7	54	in	in	ADP
aijes-5167	7	55	last	last	ADJ
aijes-5167	7	56	place	place	NOUN
aijes-5167	7	57	in	in	ADP
aijes-5167	7	58	the	the	DET
aijes-5167	7	59	eu	eu	PROPN
aijes-5167	7	60	when	when	SCONJ
aijes-5167	7	61	it	it	PRON
aijes-5167	7	62	comes	come	VERB
aijes-5167	7	63	to	to	ADP
aijes-5167	7	64	the	the	DET
aijes-5167	7	65	size	size	NOUN
aijes-5167	7	66	of	of	ADP
aijes-5167	7	67	the	the	DET
aijes-5167	7	68	home	home	NOUN
aijes-5167	7	69	.	.	PUNCT
aijes-5167	8	1	although	although	SCONJ
aijes-5167	8	2	the	the	DET
aijes-5167	8	3	reduced	reduce	VERB
aijes-5167	8	4	vat	vat	NOUN
aijes-5167	8	5	rate	rate	NOUN
aijes-5167	8	6	for	for	ADP
aijes-5167	8	7	social	social	ADJ
aijes-5167	8	8	housing	housing	NOUN
aijes-5167	8	9	has	have	AUX
aijes-5167	8	10	already	already	ADV
aijes-5167	8	11	been	be	AUX
aijes-5167	8	12	implemented	implement	VERB
aijes-5167	8	13	for	for	ADP
aijes-5167	8	14	more	more	ADJ
aijes-5167	8	15	than	than	ADP
aijes-5167	8	16	14	14	NUM
aijes-5167	8	17	years	year	NOUN
aijes-5167	8	18	,	,	PUNCT
aijes-5167	8	19	the	the	DET
aijes-5167	8	20	application	application	NOUN
aijes-5167	8	21	criteria	criterion	NOUN
aijes-5167	8	22	are	be	AUX
aijes-5167	8	23	in	in	ADP
aijes-5167	8	24	a	a	DET
aijes-5167	8	25	continuous	continuous	ADJ
aijes-5167	8	26	dynamic	dynamic	NOUN
aijes-5167	8	27	.	.	PUNCT
aijes-5167	9	1	the	the	DET
aijes-5167	9	2	price	price	NOUN
aijes-5167	9	3	ceiling	ceiling	NOUN
aijes-5167	9	4	of	of	ADP
aijes-5167	9	5	homes	home	NOUN
aijes-5167	9	6	that	that	PRON
aijes-5167	9	7	can	can	AUX
aijes-5167	9	8	benefit	benefit	VERB
aijes-5167	9	9	from	from	ADP
aijes-5167	9	10	the	the	DET
aijes-5167	9	11	5	5	NUM
aijes-5167	9	12	%	%	NOUN
aijes-5167	9	13	vat	vat	NOUN
aijes-5167	9	14	rate	rate	NOUN
aijes-5167	9	15	,	,	PUNCT
aijes-5167	9	16	as	as	ADV
aijes-5167	9	17	well	well	ADV
aijes-5167	9	18	as	as	ADP
aijes-5167	9	19	the	the	DET
aijes-5167	9	20	number	number	NOUN
aijes-5167	9	21	of	of	ADP
aijes-5167	9	22	purchases	purchase	NOUN
aijes-5167	9	23	that	that	PRON
aijes-5167	9	24	can	can	AUX
aijes-5167	9	25	be	be	AUX
aijes-5167	9	26	made	make	VERB
aijes-5167	9	27	by	by	ADP
aijes-5167	9	28	one	one	NUM
aijes-5167	9	29	person	person	NOUN
aijes-5167	9	30	have	have	AUX
aijes-5167	9	31	changed	change	VERB
aijes-5167	9	32	over	over	ADP
aijes-5167	9	33	time	time	NOUN
aijes-5167	9	34	,	,	PUNCT
aijes-5167	9	35	currently	currently	ADV
aijes-5167	9	36	there	there	PRON
aijes-5167	9	37	are	be	VERB
aijes-5167	9	38	even	even	ADV
aijes-5167	9	39	two	two	NUM
aijes-5167	9	40	such	such	ADJ
aijes-5167	9	41	ceilings	ceiling	NOUN
aijes-5167	9	42	and	and	CCONJ
aijes-5167	9	43	the	the	DET
aijes-5167	9	44	possibility	possibility	NOUN
aijes-5167	9	45	of	of	ADP
aijes-5167	9	46	purchasing	purchase	VERB
aijes-5167	9	47	one	one	NUM
aijes-5167	9	48	or	or	CCONJ
aijes-5167	9	49	more	more	ADJ
aijes-5167	9	50	houses	house	NOUN
aijes-5167	9	51	depending	depend	VERB
aijes-5167	9	52	on	on	ADP
aijes-5167	9	53	their	their	PRON
aijes-5167	9	54	price	price	NOUN
aijes-5167	9	55	.	.	PUNCT
aijes-5167	10	1	2	2	X
aijes-5167	10	2	.	.	X
aijes-5167	10	3	current	current	ADJ
aijes-5167	10	4	provisions	provision	NOUN
aijes-5167	10	5	of	of	ADP
aijes-5167	10	6	the	the	DET
aijes-5167	10	7	fiscal	fiscal	ADJ
aijes-5167	10	8	code	code	NOUN
aijes-5167	10	9	in	in	ADP
aijes-5167	10	10	2022	2022	NUM
aijes-5167	10	11	,	,	PUNCT
aijes-5167	10	12	according	accord	VERB
aijes-5167	10	13	to	to	ADP
aijes-5167	10	14	art	art	NOUN
aijes-5167	10	15	.	.	PUNCT
aijes-5167	11	1	291	291	NUM
aijes-5167	11	2	para	para	NOUN
aijes-5167	11	3	.	.	PUNCT
aijes-5167	12	1	3	3	NUM
aijes-5167	12	2	letter	letter	NOUN
aijes-5167	12	3	c	c	NOUN
aijes-5167	12	4	)	)	PUNCT
aijes-5167	12	5	point	point	NOUN
aijes-5167	12	6	3	3	NUM
aijes-5167	12	7	of	of	ADP
aijes-5167	12	8	the	the	DET
aijes-5167	12	9	fiscal	fiscal	ADJ
aijes-5167	12	10	code	code	NOUN
aijes-5167	12	11	as	as	SCONJ
aijes-5167	12	12	amended	amend	VERB
aijes-5167	12	13	by	by	ADP
aijes-5167	12	14	geo	geo	PROPN
aijes-5167	12	15	no	no	PROPN
aijes-5167	12	16	.	.	PUNCT
aijes-5167	13	1	13/2021	13/2021	NUM
aijes-5167	13	2	,	,	PUNCT
aijes-5167	13	3	the	the	DET
aijes-5167	13	4	reduced	reduce	VERB
aijes-5167	13	5	vat	vat	NOUN
aijes-5167	13	6	rate	rate	NOUN
aijes-5167	13	7	of	of	ADP
aijes-5167	13	8	5	5	NUM
aijes-5167	13	9	%	%	NOUN
aijes-5167	13	10	is	be	AUX
aijes-5167	13	11	applied	apply	VERB
aijes-5167	13	12	to	to	ADP
aijes-5167	13	13	the	the	DET
aijes-5167	13	14	tax	tax	NOUN
aijes-5167	13	15	base	base	NOUN
aijes-5167	13	16	for	for	ADP
aijes-5167	13	17	the	the	DET
aijes-5167	13	18	following	follow	VERB
aijes-5167	13	19	supplies	supply	NOUN
aijes-5167	13	20	of	of	ADP
aijes-5167	13	21	goods	good	NOUN
aijes-5167	13	22	and	and	CCONJ
aijes-5167	13	23	services	service	NOUN
aijes-5167	13	24	:	:	PUNCT
aijes-5167	13	25	the	the	DET
aijes-5167	13	26	delivery	delivery	NOUN
aijes-5167	13	27	of	of	ADP
aijes-5167	13	28	homes	home	NOUN
aijes-5167	13	29	that	that	PRON
aijes-5167	13	30	have	have	VERB
aijes-5167	13	31	a	a	DET
aijes-5167	13	32	useful	useful	ADJ
aijes-5167	13	33	surface	surface	NOUN
aijes-5167	13	34	of	of	ADP
aijes-5167	13	35	a	a	DET
aijes-5167	13	36	maximum	maximum	NOUN
aijes-5167	13	37	of	of	ADP
aijes-5167	13	38	120	120	NUM
aijes-5167	13	39	sqm	sqm	NOUN
aijes-5167	13	40	.	.	PUNCT
aijes-5167	13	41	,	,	PUNCT
aijes-5167	13	42	excluding	exclude	VERB
aijes-5167	13	43	household	household	NOUN
aijes-5167	13	44	annexes	annexe	NOUN
aijes-5167	13	45	,	,	PUNCT
aijes-5167	13	46	the	the	DET
aijes-5167	13	47	value	value	NOUN
aijes-5167	13	48	of	of	ADP
aijes-5167	13	49	which	which	PRON
aijes-5167	13	50	,	,	PUNCT
aijes-5167	13	51	including	include	VERB
aijes-5167	13	52	the	the	DET
aijes-5167	13	53	land	land	NOUN
aijes-5167	13	54	on	on	ADP
aijes-5167	13	55	which	which	PRON
aijes-5167	13	56	they	they	PRON
aijes-5167	13	57	are	be	AUX
aijes-5167	13	58	built	build	VERB
aijes-5167	13	59	,	,	PUNCT
aijes-5167	13	60	does	do	AUX
aijes-5167	13	61	not	not	PART
aijes-5167	13	62	exceed	exceed	VERB
aijes-5167	13	63	the	the	DET
aijes-5167	13	64	amount	amount	NOUN
aijes-5167	13	65	of	of	ADP
aijes-5167	13	66	450,000	450,000	NUM
aijes-5167	13	67	lei	leu	NOUN
aijes-5167	13	68	,	,	PUNCT
aijes-5167	13	69	excluding	exclude	VERB
aijes-5167	13	70	vat	vat	NOUN
aijes-5167	13	71	,	,	PUNCT
aijes-5167	13	72	purchased	purchase	VERB
aijes-5167	13	73	by	by	ADP
aijes-5167	13	74	individuals	individual	NOUN
aijes-5167	13	75	.	.	PUNCT
aijes-5167	14	1	the	the	DET
aijes-5167	14	2	usable	usable	ADJ
aijes-5167	14	3	area	area	NOUN
aijes-5167	14	4	of	of	ADP
aijes-5167	14	5	the	the	DET
aijes-5167	14	6	house	house	NOUN
aijes-5167	14	7	is	be	AUX
aijes-5167	14	8	defined	define	VERB
aijes-5167	14	9	by	by	ADP
aijes-5167	14	10	law	law	NOUN
aijes-5167	14	11	no	no	NOUN
aijes-5167	14	12	.	.	PUNCT
aijes-5167	15	1	114/1996	114/1996	NUM
aijes-5167	15	2	,	,	PUNCT
aijes-5167	15	3	republished	republish	VERB
aijes-5167	15	4	,	,	PUNCT
aijes-5167	15	5	with	with	ADP
aijes-5167	15	6	subsequent	subsequent	ADJ
aijes-5167	15	7	amendments	amendment	NOUN
aijes-5167	15	8	and	and	CCONJ
aijes-5167	15	9	additions	addition	NOUN
aijes-5167	15	10	.	.	PUNCT
aijes-5167	16	1	household	household	NOUN
aijes-5167	16	2	annexes	annexe	NOUN
aijes-5167	16	3	are	be	AUX
aijes-5167	16	4	those	those	PRON
aijes-5167	16	5	defined	define	VERB
aijes-5167	16	6	by	by	ADP
aijes-5167	16	7	law	law	NOUN
aijes-5167	16	8	no	no	NOUN
aijes-5167	16	9	.	.	PUNCT
aijes-5167	16	10	50/1991	50/1991	NUM
aijes-5167	17	1	regarding	regard	VERB
aijes-5167	17	2	the	the	DET
aijes-5167	17	3	authorization	authorization	NOUN
aijes-5167	17	4	of	of	ADP
aijes-5167	17	5	the	the	DET
aijes-5167	17	6	execution	execution	NOUN
aijes-5167	17	7	of	of	ADP
aijes-5167	17	8	construction	construction	NOUN
aijes-5167	17	9	works	work	NOUN
aijes-5167	17	10	,	,	PUNCT
aijes-5167	17	11	republished	republish	VERB
aijes-5167	17	12	,	,	PUNCT
aijes-5167	17	13	with	with	ADP
aijes-5167	17	14	subsequent	subsequent	ADJ
aijes-5167	17	15	amendments	amendment	NOUN
aijes-5167	17	16	and	and	CCONJ
aijes-5167	17	17	additions	addition	NOUN
aijes-5167	17	18	.	.	PUNCT
aijes-5167	18	1	the	the	DET
aijes-5167	18	2	reduced	reduce	VERB
aijes-5167	18	3	rate	rate	NOUN
aijes-5167	18	4	applies	apply	VERB
aijes-5167	18	5	only	only	ADV
aijes-5167	18	6	to	to	ADP
aijes-5167	18	7	homes	home	NOUN
aijes-5167	18	8	that	that	PRON
aijes-5167	18	9	,	,	PUNCT
aijes-5167	18	10	at	at	ADP
aijes-5167	18	11	the	the	DET
aijes-5167	18	12	time	time	NOUN
aijes-5167	18	13	of	of	ADP
aijes-5167	18	14	sale	sale	NOUN
aijes-5167	18	15	,	,	PUNCT
aijes-5167	18	16	can	can	AUX
aijes-5167	18	17	be	be	AUX
aijes-5167	18	18	lived	live	VERB
aijes-5167	18	19	in	in	ADP
aijes-5167	18	20	as	as	ADV
aijes-5167	18	21	such	such	ADJ
aijes-5167	18	22	;	;	PUNCT
aijes-5167	18	23	the	the	DET
aijes-5167	18	24	delivery	delivery	NOUN
aijes-5167	18	25	of	of	ADP
aijes-5167	18	26	homes	home	NOUN
aijes-5167	18	27	that	that	PRON
aijes-5167	18	28	have	have	VERB
aijes-5167	18	29	a	a	DET
aijes-5167	18	30	useful	useful	ADJ
aijes-5167	18	31	surface	surface	NOUN
aijes-5167	18	32	of	of	ADP
aijes-5167	18	33	a	a	DET
aijes-5167	18	34	maximum	maximum	NOUN
aijes-5167	18	35	of	of	ADP
aijes-5167	18	36	120	120	NUM
aijes-5167	18	37	sqm	sqm	NOUN
aijes-5167	18	38	.	.	PUNCT
aijes-5167	18	39	,	,	PUNCT
aijes-5167	18	40	excluding	exclude	VERB
aijes-5167	18	41	household	household	NOUN
aijes-5167	18	42	annexes	annexe	NOUN
aijes-5167	18	43	,	,	PUNCT
aijes-5167	18	44	the	the	DET
aijes-5167	18	45	value	value	NOUN
aijes-5167	18	46	of	of	ADP
aijes-5167	18	47	which	which	PRON
aijes-5167	18	48	,	,	PUNCT
aijes-5167	18	49	including	include	VERB
aijes-5167	18	50	the	the	DET
aijes-5167	18	51	land	land	NOUN
aijes-5167	18	52	on	on	ADP
aijes-5167	18	53	which	which	PRON
aijes-5167	18	54	they	they	PRON
aijes-5167	18	55	are	be	AUX
aijes-5167	18	56	built	build	VERB
aijes-5167	18	57	,	,	PUNCT
aijes-5167	18	58	exceeds	exceed	VERB
aijes-5167	18	59	the	the	DET
aijes-5167	18	60	amount	amount	NOUN
aijes-5167	18	61	of	of	ADP
aijes-5167	18	62	450,000	450,000	NUM
aijes-5167	18	63	lei	leu	NOUN
aijes-5167	18	64	,	,	PUNCT
aijes-5167	18	65	but	but	CCONJ
aijes-5167	18	66	does	do	AUX
aijes-5167	18	67	not	not	PART
aijes-5167	18	68	exceed	exceed	VERB
aijes-5167	18	69	the	the	DET
aijes-5167	18	70	amount	amount	NOUN
aijes-5167	18	71	of	of	ADP
aijes-5167	18	72	700,000	700,000	NUM
aijes-5167	18	73	lei	leu	NOUN
aijes-5167	18	74	,	,	PUNCT
aijes-5167	18	75	excluding	exclude	VERB
aijes-5167	18	76	vat	vat	NOUN
aijes-5167	18	77	,	,	PUNCT
aijes-5167	18	78	purchased	purchase	VERB
aijes-5167	18	79	by	by	ADP
aijes-5167	18	80	persons	person	NOUN
aijes-5167	18	81	individually	individually	ADV
aijes-5167	18	82	or	or	CCONJ
aijes-5167	18	83	jointly	jointly	ADV
aijes-5167	18	84	with	with	ADP
aijes-5167	18	85	another	another	DET
aijes-5167	18	86	person	person	NOUN
aijes-5167	18	87	/	/	SYM
aijes-5167	18	88	s.	s.	PROPN
aijes-5167	18	89	the	the	DET
aijes-5167	18	90	usable	usable	ADJ
aijes-5167	18	91	area	area	NOUN
aijes-5167	18	92	of	of	ADP
aijes-5167	18	93	the	the	DET
aijes-5167	18	94	house	house	NOUN
aijes-5167	18	95	is	be	AUX
aijes-5167	18	96	defined	define	VERB
aijes-5167	18	97	by	by	ADP
aijes-5167	18	98	law	law	NOUN
aijes-5167	18	99	no	no	NOUN
aijes-5167	18	100	.	.	PUNCT
aijes-5167	19	1	114/1996	114/1996	NUM
aijes-5167	19	2	,	,	PUNCT
aijes-5167	19	3	republished	republish	VERB
aijes-5167	19	4	,	,	PUNCT
aijes-5167	19	5	with	with	ADP
aijes-5167	19	6	subsequent	subsequent	ADJ
aijes-5167	19	7	amendments	amendment	NOUN
aijes-5167	19	8	and	and	CCONJ
aijes-5167	19	9	additions	addition	NOUN
aijes-5167	19	10	.	.	PUNCT
aijes-5167	20	1	mailto	mailto	PROPN
aijes-5167	20	2	:	:	PUNCT
aijes-5167	20	3	silviu	silviu	VERB
aijes-5167	20	4	13	13	NUM
aijes-5167	20	5	household	household	NOUN
aijes-5167	20	6	annexes	annexe	NOUN
aijes-5167	20	7	are	be	AUX
aijes-5167	20	8	those	those	PRON
aijes-5167	20	9	defined	define	VERB
aijes-5167	20	10	by	by	ADP
aijes-5167	20	11	law	law	NOUN
aijes-5167	20	12	no	no	NOUN
aijes-5167	20	13	.	.	PUNCT
aijes-5167	20	14	50/1991	50/1991	NUM
aijes-5167	20	15	,	,	PUNCT
aijes-5167	20	16	republished	republish	VERB
aijes-5167	20	17	,	,	PUNCT
aijes-5167	20	18	with	with	ADP
aijes-5167	20	19	subsequent	subsequent	ADJ
aijes-5167	20	20	amendments	amendment	NOUN
aijes-5167	20	21	and	and	CCONJ
aijes-5167	20	22	additions	addition	NOUN
aijes-5167	20	23	.	.	PUNCT
aijes-5167	21	1	the	the	DET
aijes-5167	21	2	reduced	reduce	VERB
aijes-5167	21	3	rate	rate	NOUN
aijes-5167	21	4	applies	apply	VERB
aijes-5167	21	5	only	only	ADV
aijes-5167	21	6	to	to	ADP
aijes-5167	21	7	homes	home	NOUN
aijes-5167	21	8	that	that	PRON
aijes-5167	21	9	,	,	PUNCT
aijes-5167	21	10	at	at	ADP
aijes-5167	21	11	the	the	DET
aijes-5167	21	12	time	time	NOUN
aijes-5167	21	13	of	of	ADP
aijes-5167	21	14	delivery	delivery	NOUN
aijes-5167	21	15	,	,	PUNCT
aijes-5167	21	16	can	can	AUX
aijes-5167	21	17	be	be	AUX
aijes-5167	21	18	lived	live	VERB
aijes-5167	21	19	in	in	ADP
aijes-5167	21	20	as	as	ADV
aijes-5167	21	21	such	such	ADJ
aijes-5167	21	22	.	.	PUNCT
aijes-5167	22	1	any	any	DET
aijes-5167	22	2	individual	individual	NOUN
aijes-5167	22	3	can	can	AUX
aijes-5167	22	4	purchase	purchase	VERB
aijes-5167	22	5	,	,	PUNCT
aijes-5167	22	6	starting	start	VERB
aijes-5167	22	7	from	from	ADP
aijes-5167	22	8	january	january	PROPN
aijes-5167	22	9	1	1	NUM
aijes-5167	22	10	.	.	NUM
aijes-5167	22	11	,	,	PUNCT
aijes-5167	22	12	2022	2022	NUM
aijes-5167	22	13	,	,	PUNCT
aijes-5167	22	14	individually	individually	ADV
aijes-5167	22	15	or	or	CCONJ
aijes-5167	22	16	jointly	jointly	ADV
aijes-5167	22	17	with	with	ADP
aijes-5167	22	18	another	another	DET
aijes-5167	22	19	person	person	NOUN
aijes-5167	22	20	/	/	SYM
aijes-5167	22	21	other	other	ADJ
aijes-5167	22	22	persons	person	NOUN
aijes-5167	22	23	,	,	PUNCT
aijes-5167	22	24	a	a	DET
aijes-5167	22	25	single	single	ADJ
aijes-5167	22	26	house	house	NOUN
aijes-5167	22	27	whose	whose	DET
aijes-5167	22	28	value	value	NOUN
aijes-5167	22	29	exceeds	exceed	VERB
aijes-5167	22	30	the	the	DET
aijes-5167	22	31	amount	amount	NOUN
aijes-5167	22	32	of	of	ADP
aijes-5167	22	33	450,000	450,000	NUM
aijes-5167	22	34	lei	leu	NOUN
aijes-5167	22	35	,	,	PUNCT
aijes-5167	22	36	but	but	CCONJ
aijes-5167	22	37	does	do	AUX
aijes-5167	22	38	not	not	PART
aijes-5167	22	39	exceed	exceed	VERB
aijes-5167	22	40	the	the	DET
aijes-5167	22	41	amount	amount	NOUN
aijes-5167	22	42	of	of	ADP
aijes-5167	22	43	700,000	700,000	NUM
aijes-5167	22	44	lei	leu	NOUN
aijes-5167	22	45	,	,	PUNCT
aijes-5167	22	46	exclusively	exclusively	ADV
aijes-5167	22	47	vat	vat	NOUN
aijes-5167	22	48	,	,	PUNCT
aijes-5167	22	49	with	with	ADP
aijes-5167	22	50	a	a	DET
aijes-5167	22	51	reduced	reduce	VERB
aijes-5167	22	52	rate	rate	NOUN
aijes-5167	22	53	of	of	ADP
aijes-5167	22	54	5	5	NUM
aijes-5167	22	55	%	%	NOUN
aijes-5167	22	56	.	.	PUNCT
aijes-5167	23	1	the	the	DET
aijes-5167	23	2	legislator	legislator	NOUN
aijes-5167	23	3	's	's	PART
aijes-5167	23	4	intention	intention	NOUN
aijes-5167	23	5	is	be	AUX
aijes-5167	23	6	to	to	PART
aijes-5167	23	7	narrow	narrow	VERB
aijes-5167	23	8	the	the	DET
aijes-5167	23	9	scope	scope	NOUN
aijes-5167	23	10	of	of	ADP
aijes-5167	23	11	the	the	DET
aijes-5167	23	12	reduced	reduce	VERB
aijes-5167	23	13	rate	rate	NOUN
aijes-5167	23	14	of	of	ADP
aijes-5167	23	15	5	5	NUM
aijes-5167	23	16	%	%	NOUN
aijes-5167	23	17	to	to	ADP
aijes-5167	23	18	vat	vat	NOUN
aijes-5167	23	19	,	,	PUNCT
aijes-5167	23	20	lowering	lower	VERB
aijes-5167	23	21	the	the	DET
aijes-5167	23	22	upper	upper	ADJ
aijes-5167	23	23	price	price	NOUN
aijes-5167	23	24	limit	limit	NOUN
aijes-5167	23	25	and	and	CCONJ
aijes-5167	23	26	imposing	impose	VERB
aijes-5167	23	27	,	,	PUNCT
aijes-5167	23	28	generically	generically	ADV
aijes-5167	23	29	,	,	PUNCT
aijes-5167	23	30	the	the	DET
aijes-5167	23	31	purchase	purchase	NOUN
aijes-5167	23	32	of	of	ADP
aijes-5167	23	33	a	a	DET
aijes-5167	23	34	single	single	ADJ
aijes-5167	23	35	house	house	NOUN
aijes-5167	23	36	at	at	ADP
aijes-5167	23	37	a	a	DET
aijes-5167	23	38	reduced	reduced	ADJ
aijes-5167	23	39	price	price	NOUN
aijes-5167	23	40	.	.	PUNCT
aijes-5167	24	1	taking	take	VERB
aijes-5167	24	2	into	into	ADP
aijes-5167	24	3	account	account	NOUN
aijes-5167	24	4	the	the	DET
aijes-5167	24	5	constant	constant	ADJ
aijes-5167	24	6	concern	concern	NOUN
aijes-5167	24	7	of	of	ADP
aijes-5167	24	8	the	the	DET
aijes-5167	24	9	tax	tax	NOUN
aijes-5167	24	10	authorities	authority	NOUN
aijes-5167	24	11	,	,	PUNCT
aijes-5167	24	12	to	to	PART
aijes-5167	24	13	maintain	maintain	VERB
aijes-5167	24	14	the	the	DET
aijes-5167	24	15	social	social	ADJ
aijes-5167	24	16	character	character	NOUN
aijes-5167	24	17	of	of	ADP
aijes-5167	24	18	the	the	DET
aijes-5167	24	19	reduced	reduce	VERB
aijes-5167	24	20	rate	rate	NOUN
aijes-5167	24	21	of	of	ADP
aijes-5167	24	22	5	5	NUM
aijes-5167	24	23	%	%	NOUN
aijes-5167	24	24	to	to	ADP
aijes-5167	24	25	vat	vat	NOUN
aijes-5167	24	26	,	,	PUNCT
aijes-5167	24	27	we	we	PRON
aijes-5167	24	28	can	can	AUX
aijes-5167	24	29	think	think	VERB
aijes-5167	24	30	that	that	SCONJ
aijes-5167	24	31	the	the	DET
aijes-5167	24	32	existence	existence	NOUN
aijes-5167	24	33	of	of	ADP
aijes-5167	24	34	a	a	DET
aijes-5167	24	35	higher	high	ADJ
aijes-5167	24	36	ceiling	ceiling	NOUN
aijes-5167	24	37	,	,	PUNCT
aijes-5167	24	38	of	of	ADP
aijes-5167	24	39	700,000	700,000	NUM
aijes-5167	24	40	lei	leu	NOUN
aijes-5167	24	41	,	,	PUNCT
aijes-5167	24	42	for	for	ADP
aijes-5167	24	43	the	the	DET
aijes-5167	24	44	purchase	purchase	NOUN
aijes-5167	24	45	of	of	ADP
aijes-5167	24	46	a	a	DET
aijes-5167	24	47	single	single	ADJ
aijes-5167	24	48	house	house	NOUN
aijes-5167	24	49	,	,	PUNCT
aijes-5167	24	50	as	as	ADV
aijes-5167	24	51	well	well	ADV
aijes-5167	24	52	as	as	ADP
aijes-5167	24	53	the	the	DET
aijes-5167	24	54	possibility	possibility	NOUN
aijes-5167	24	55	of	of	ADP
aijes-5167	24	56	purchasing	purchase	VERB
aijes-5167	24	57	more	more	ADJ
aijes-5167	24	58	homes	home	NOUN
aijes-5167	24	59	below	below	ADP
aijes-5167	24	60	450,000	450,000	NUM
aijes-5167	24	61	lei	leu	NOUN
aijes-5167	24	62	,	,	PUNCT
aijes-5167	24	63	are	be	AUX
aijes-5167	24	64	criteria	criterion	NOUN
aijes-5167	24	65	that	that	PRON
aijes-5167	24	66	could	could	AUX
aijes-5167	24	67	favor	favor	VERB
aijes-5167	24	68	investments	investment	NOUN
aijes-5167	24	69	in	in	ADP
aijes-5167	24	70	some	some	DET
aijes-5167	24	71	cases	case	NOUN
aijes-5167	24	72	and	and	CCONJ
aijes-5167	24	73	were	be	AUX
aijes-5167	24	74	not	not	PART
aijes-5167	24	75	necessarily	necessarily	ADV
aijes-5167	24	76	characteristic	characteristic	ADJ
aijes-5167	24	77	of	of	ADP
aijes-5167	24	78	the	the	DET
aijes-5167	24	79	social	social	ADJ
aijes-5167	24	80	policy	policy	NOUN
aijes-5167	24	81	in	in	ADP
aijes-5167	24	82	certain	certain	ADJ
aijes-5167	24	83	cases	case	NOUN
aijes-5167	24	84	,	,	PUNCT
aijes-5167	24	85	on	on	ADP
aijes-5167	24	86	which	which	PRON
aijes-5167	24	87	the	the	DET
aijes-5167	24	88	introduction	introduction	NOUN
aijes-5167	24	89	of	of	ADP
aijes-5167	24	90	the	the	DET
aijes-5167	24	91	reduced	reduce	VERB
aijes-5167	24	92	quota	quota	NOUN
aijes-5167	24	93	is	be	AUX
aijes-5167	24	94	based	base	VERB
aijes-5167	24	95	.	.	PUNCT
aijes-5167	25	1	the	the	DET
aijes-5167	25	2	qualification	qualification	NOUN
aijes-5167	25	3	of	of	ADP
aijes-5167	25	4	homes	home	NOUN
aijes-5167	25	5	for	for	ADP
aijes-5167	25	6	the	the	DET
aijes-5167	25	7	reduced	reduce	VERB
aijes-5167	25	8	rate	rate	NOUN
aijes-5167	25	9	of	of	ADP
aijes-5167	25	10	vat	vat	NOUN
aijes-5167	25	11	has	have	AUX
aijes-5167	25	12	been	be	AUX
aijes-5167	25	13	a	a	DET
aijes-5167	25	14	topic	topic	NOUN
aijes-5167	25	15	of	of	ADP
aijes-5167	25	16	interest	interest	NOUN
aijes-5167	25	17	for	for	ADP
aijes-5167	25	18	both	both	PRON
aijes-5167	25	19	property	property	NOUN
aijes-5167	25	20	developers	developer	NOUN
aijes-5167	25	21	and	and	CCONJ
aijes-5167	25	22	people	people	NOUN
aijes-5167	25	23	interested	interested	ADJ
aijes-5167	25	24	in	in	ADP
aijes-5167	25	25	a	a	DET
aijes-5167	25	26	new	new	ADJ
aijes-5167	25	27	home	home	NOUN
aijes-5167	25	28	over	over	ADP
aijes-5167	25	29	the	the	DET
aijes-5167	25	30	years	year	NOUN
aijes-5167	25	31	.	.	PUNCT
aijes-5167	26	1	thus	thus	ADV
aijes-5167	26	2	,	,	PUNCT
aijes-5167	26	3	on	on	ADP
aijes-5167	26	4	the	the	DET
aijes-5167	26	5	one	one	NUM
aijes-5167	26	6	hand	hand	NOUN
aijes-5167	26	7	,	,	PUNCT
aijes-5167	26	8	there	there	PRON
aijes-5167	26	9	is	be	VERB
aijes-5167	26	10	the	the	DET
aijes-5167	26	11	signal	signal	NOUN
aijes-5167	26	12	of	of	ADP
aijes-5167	26	13	an	an	DET
aijes-5167	26	14	increase	increase	NOUN
aijes-5167	26	15	in	in	ADP
aijes-5167	26	16	credit	credit	NOUN
aijes-5167	26	17	prices	price	NOUN
aijes-5167	26	18	sent	send	VERB
aijes-5167	26	19	by	by	ADP
aijes-5167	26	20	the	the	DET
aijes-5167	26	21	national	national	PROPN
aijes-5167	26	22	bank	bank	PROPN
aijes-5167	26	23	of	of	ADP
aijes-5167	26	24	romania	romania	PROPN
aijes-5167	26	25	,	,	PUNCT
aijes-5167	26	26	by	by	ADP
aijes-5167	26	27	increasing	increase	VERB
aijes-5167	26	28	the	the	DET
aijes-5167	26	29	monetary	monetary	ADJ
aijes-5167	26	30	policy	policy	NOUN
aijes-5167	26	31	interest	interest	NOUN
aijes-5167	26	32	rate	rate	NOUN
aijes-5167	26	33	above	above	ADP
aijes-5167	26	34	expectations	expectation	NOUN
aijes-5167	26	35	,	,	PUNCT
aijes-5167	26	36	which	which	PRON
aijes-5167	26	37	could	could	AUX
aijes-5167	26	38	have	have	VERB
aijes-5167	26	39	the	the	DET
aijes-5167	26	40	effect	effect	NOUN
aijes-5167	26	41	of	of	ADP
aijes-5167	26	42	tempering	temper	VERB
aijes-5167	26	43	demand	demand	NOUN
aijes-5167	26	44	,	,	PUNCT
aijes-5167	26	45	and	and	CCONJ
aijes-5167	26	46	widening	widen	VERB
aijes-5167	26	47	the	the	DET
aijes-5167	26	48	scope	scope	NOUN
aijes-5167	26	49	of	of	ADP
aijes-5167	26	50	the	the	DET
aijes-5167	26	51	reduced	reduce	VERB
aijes-5167	26	52	vat	vat	NOUN
aijes-5167	26	53	rate	rate	NOUN
aijes-5167	26	54	for	for	ADP
aijes-5167	26	55	the	the	DET
aijes-5167	26	56	purchase	purchase	NOUN
aijes-5167	26	57	of	of	ADP
aijes-5167	26	58	housing	housing	NOUN
aijes-5167	26	59	,	,	PUNCT
aijes-5167	26	60	which	which	PRON
aijes-5167	26	61	should	should	AUX
aijes-5167	26	62	lead	lead	VERB
aijes-5167	26	63	to	to	ADP
aijes-5167	26	64	lower	low	ADJ
aijes-5167	26	65	prices	price	NOUN
aijes-5167	26	66	,	,	PUNCT
aijes-5167	26	67	at	at	ADP
aijes-5167	26	68	least	least	ADJ
aijes-5167	26	69	in	in	ADP
aijes-5167	26	70	the	the	DET
aijes-5167	26	71	segment	segment	NOUN
aijes-5167	26	72	targeted	target	VERB
aijes-5167	26	73	by	by	ADP
aijes-5167	26	74	this	this	DET
aijes-5167	26	75	measure	measure	NOUN
aijes-5167	26	76	.	.	PUNCT
aijes-5167	27	1	on	on	ADP
aijes-5167	27	2	the	the	DET
aijes-5167	27	3	other	other	ADJ
aijes-5167	27	4	hand	hand	NOUN
aijes-5167	27	5	,	,	PUNCT
aijes-5167	27	6	inflationary	inflationary	ADJ
aijes-5167	27	7	pressures	pressure	NOUN
aijes-5167	27	8	,	,	PUNCT
aijes-5167	27	9	tensions	tension	NOUN
aijes-5167	27	10	in	in	ADP
aijes-5167	27	11	the	the	DET
aijes-5167	27	12	labor	labor	NOUN
aijes-5167	27	13	market	market	NOUN
aijes-5167	27	14	,	,	PUNCT
aijes-5167	27	15	but	but	CCONJ
aijes-5167	27	16	also	also	ADV
aijes-5167	27	17	high	high	ADJ
aijes-5167	27	18	demand	demand	NOUN
aijes-5167	27	19	call	call	NOUN
aijes-5167	27	20	into	into	ADP
aijes-5167	27	21	question	question	NOUN
aijes-5167	27	22	the	the	DET
aijes-5167	27	23	direction	direction	NOUN
aijes-5167	27	24	of	of	ADP
aijes-5167	27	25	prices	price	NOUN
aijes-5167	27	26	on	on	ADP
aijes-5167	27	27	this	this	DET
aijes-5167	27	28	market	market	NOUN
aijes-5167	27	29	in	in	ADP
aijes-5167	27	30	the	the	DET
aijes-5167	27	31	coming	come	VERB
aijes-5167	27	32	period	period	NOUN
aijes-5167	27	33	.	.	PUNCT
aijes-5167	28	1	returning	return	VERB
aijes-5167	28	2	to	to	ADP
aijes-5167	28	3	the	the	DET
aijes-5167	28	4	increase	increase	NOUN
aijes-5167	28	5	in	in	ADP
aijes-5167	28	6	the	the	DET
aijes-5167	28	7	ceiling	ceiling	NOUN
aijes-5167	28	8	for	for	ADP
aijes-5167	28	9	the	the	DET
aijes-5167	28	10	application	application	NOUN
aijes-5167	28	11	of	of	ADP
aijes-5167	28	12	the	the	DET
aijes-5167	28	13	5	5	NUM
aijes-5167	28	14	%	%	NOUN
aijes-5167	28	15	vat	vat	NOUN
aijes-5167	28	16	rate	rate	NOUN
aijes-5167	28	17	,	,	PUNCT
aijes-5167	28	18	from	from	ADP
aijes-5167	28	19	450,000	450,000	NUM
aijes-5167	28	20	lei	lei	X
aijes-5167	28	21	to	to	ADP
aijes-5167	28	22	700,000	700,000	NUM
aijes-5167	28	23	lei	leu	NOUN
aijes-5167	28	24	,	,	PUNCT
aijes-5167	28	25	it	it	PRON
aijes-5167	28	26	should	should	AUX
aijes-5167	28	27	be	be	AUX
aijes-5167	28	28	noted	note	VERB
aijes-5167	28	29	that	that	SCONJ
aijes-5167	28	30	the	the	DET
aijes-5167	28	31	measure	measure	NOUN
aijes-5167	28	32	is	be	AUX
aijes-5167	28	33	applicable	applicable	ADJ
aijes-5167	28	34	for	for	ADP
aijes-5167	28	35	a	a	DET
aijes-5167	28	36	single	single	ADJ
aijes-5167	28	37	purchase	purchase	NOUN
aijes-5167	28	38	.	.	PUNCT
aijes-5167	29	1	in	in	ADP
aijes-5167	29	2	other	other	ADJ
aijes-5167	29	3	words	word	NOUN
aijes-5167	29	4	,	,	PUNCT
aijes-5167	29	5	any	any	DET
aijes-5167	29	6	person	person	NOUN
aijes-5167	29	7	,	,	PUNCT
aijes-5167	29	8	individually	individually	ADV
aijes-5167	29	9	or	or	CCONJ
aijes-5167	29	10	in	in	ADP
aijes-5167	29	11	co	co	NOUN
aijes-5167	29	12	-	-	NOUN
aijes-5167	29	13	ownership	ownership	NOUN
aijes-5167	29	14	with	with	ADP
aijes-5167	29	15	another	another	DET
aijes-5167	29	16	person	person	NOUN
aijes-5167	29	17	,	,	PUNCT
aijes-5167	29	18	can	can	AUX
aijes-5167	29	19	buy	buy	VERB
aijes-5167	29	20	a	a	DET
aijes-5167	29	21	single	single	ADJ
aijes-5167	29	22	home	home	NOUN
aijes-5167	29	23	with	with	ADP
aijes-5167	29	24	a	a	DET
aijes-5167	29	25	5	5	NUM
aijes-5167	29	26	%	%	NOUN
aijes-5167	29	27	vat	vat	NOUN
aijes-5167	29	28	rate	rate	NOUN
aijes-5167	29	29	,	,	PUNCT
aijes-5167	29	30	if	if	SCONJ
aijes-5167	29	31	the	the	DET
aijes-5167	29	32	purchase	purchase	NOUN
aijes-5167	29	33	price	price	NOUN
aijes-5167	29	34	is	be	AUX
aijes-5167	29	35	between	between	ADP
aijes-5167	29	36	450,000	450,000	NUM
aijes-5167	29	37	lei	lei	X
aijes-5167	29	38	and	and	CCONJ
aijes-5167	29	39	700,000	700,000	NUM
aijes-5167	29	40	lei	leu	NOUN
aijes-5167	29	41	,	,	PUNCT
aijes-5167	29	42	excluding	exclude	VERB
aijes-5167	29	43	vat	vat	NOUN
aijes-5167	29	44	.	.	PUNCT
aijes-5167	30	1	it	it	PRON
aijes-5167	30	2	is	be	AUX
aijes-5167	30	3	not	not	PART
aijes-5167	30	4	relevant	relevant	ADJ
aijes-5167	30	5	if	if	SCONJ
aijes-5167	30	6	the	the	DET
aijes-5167	30	7	mentioned	mention	VERB
aijes-5167	30	8	person	person	NOUN
aijes-5167	30	9	also	also	ADV
aijes-5167	30	10	bought	buy	VERB
aijes-5167	30	11	housing	housing	NOUN
aijes-5167	30	12	with	with	ADP
aijes-5167	30	13	a	a	DET
aijes-5167	30	14	reduced	reduced	ADJ
aijes-5167	30	15	share	share	NOUN
aijes-5167	30	16	in	in	ADP
aijes-5167	30	17	previous	previous	ADJ
aijes-5167	30	18	years	year	NOUN
aijes-5167	30	19	,	,	PUNCT
aijes-5167	30	20	when	when	SCONJ
aijes-5167	30	21	the	the	DET
aijes-5167	30	22	maximum	maximum	ADJ
aijes-5167	30	23	ceiling	ceiling	NOUN
aijes-5167	30	24	was	be	AUX
aijes-5167	30	25	450,000	450,000	NUM
aijes-5167	30	26	lei	leu	NOUN
aijes-5167	30	27	.	.	PUNCT
aijes-5167	31	1	in	in	ADP
aijes-5167	31	2	order	order	NOUN
aijes-5167	31	3	to	to	PART
aijes-5167	31	4	keep	keep	VERB
aijes-5167	31	5	track	track	NOUN
aijes-5167	31	6	of	of	ADP
aijes-5167	31	7	these	these	DET
aijes-5167	31	8	transactions	transaction	NOUN
aijes-5167	31	9	,	,	PUNCT
aijes-5167	31	10	the	the	DET
aijes-5167	31	11	authors	author	NOUN
aijes-5167	31	12	of	of	ADP
aijes-5167	31	13	the	the	DET
aijes-5167	31	14	law	law	NOUN
aijes-5167	31	15	provided	provide	VERB
aijes-5167	31	16	for	for	ADP
aijes-5167	31	17	the	the	DET
aijes-5167	31	18	establishment	establishment	NOUN
aijes-5167	31	19	of	of	ADP
aijes-5167	31	20	the	the	DET
aijes-5167	31	21	register	register	NOUN
aijes-5167	31	22	of	of	ADP
aijes-5167	31	23	housing	housing	NOUN
aijes-5167	31	24	purchases	purchase	NOUN
aijes-5167	31	25	with	with	ADP
aijes-5167	31	26	a	a	DET
aijes-5167	31	27	5	5	NUM
aijes-5167	31	28	%	%	NOUN
aijes-5167	31	29	vat	vat	NOUN
aijes-5167	31	30	rate	rate	NOUN
aijes-5167	31	31	,	,	PUNCT
aijes-5167	31	32	and	and	CCONJ
aijes-5167	31	33	its	its	PRON
aijes-5167	31	34	model	model	NOUN
aijes-5167	31	35	was	be	AUX
aijes-5167	31	36	officially	officially	ADV
aijes-5167	31	37	published	publish	VERB
aijes-5167	31	38	at	at	ADP
aijes-5167	31	39	the	the	DET
aijes-5167	31	40	beginning	beginning	NOUN
aijes-5167	31	41	of	of	ADP
aijes-5167	31	42	february	february	PROPN
aijes-5167	31	43	2022	2022	NUM
aijes-5167	31	44	.	.	PUNCT
aijes-5167	32	1	the	the	DET
aijes-5167	32	2	register	register	NOUN
aijes-5167	32	3	is	be	AUX
aijes-5167	32	4	completed	complete	VERB
aijes-5167	32	5	and	and	CCONJ
aijes-5167	32	6	verified	verify	VERB
aijes-5167	32	7	by	by	ADP
aijes-5167	32	8	public	public	ADJ
aijes-5167	32	9	notaries	notary	NOUN
aijes-5167	32	10	on	on	ADP
aijes-5167	32	11	the	the	DET
aijes-5167	32	12	date	date	NOUN
aijes-5167	32	13	of	of	ADP
aijes-5167	32	14	authentication	authentication	NOUN
aijes-5167	32	15	of	of	ADP
aijes-5167	32	16	salespurchase	salespurchase	NOUN
aijes-5167	32	17	contracts	contract	NOUN
aijes-5167	32	18	that	that	PRON
aijes-5167	32	19	have	have	VERB
aijes-5167	32	20	as	as	ADP
aijes-5167	32	21	their	their	PRON
aijes-5167	32	22	object	object	NOUN
aijes-5167	32	23	the	the	DET
aijes-5167	32	24	transfer	transfer	NOUN
aijes-5167	32	25	of	of	ADP
aijes-5167	32	26	property	property	NOUN
aijes-5167	32	27	rights	right	NOUN
aijes-5167	32	28	for	for	ADP
aijes-5167	32	29	homes	home	NOUN
aijes-5167	32	30	with	with	ADP
aijes-5167	32	31	a	a	DET
aijes-5167	32	32	reduced	reduce	VERB
aijes-5167	32	33	vat	vat	NOUN
aijes-5167	32	34	rate	rate	NOUN
aijes-5167	32	35	.	.	PUNCT
aijes-5167	33	1	it	it	PRON
aijes-5167	33	2	is	be	AUX
aijes-5167	33	3	completed	complete	VERB
aijes-5167	33	4	both	both	PRON
aijes-5167	33	5	for	for	ADP
aijes-5167	33	6	homes	home	NOUN
aijes-5167	33	7	with	with	ADP
aijes-5167	33	8	a	a	DET
aijes-5167	33	9	value	value	NOUN
aijes-5167	33	10	of	of	ADP
aijes-5167	33	11	less	less	ADJ
aijes-5167	33	12	than	than	ADP
aijes-5167	33	13	450,000	450,000	NUM
aijes-5167	33	14	lei	leu	NOUN
aijes-5167	33	15	,	,	PUNCT
aijes-5167	33	16	without	without	ADP
aijes-5167	33	17	vat	vat	NOUN
aijes-5167	33	18	(	(	PUNCT
aijes-5167	33	19	in	in	ADP
aijes-5167	33	20	which	which	DET
aijes-5167	33	21	case	case	NOUN
aijes-5167	33	22	the	the	DET
aijes-5167	33	23	number	number	NOUN
aijes-5167	33	24	of	of	ADP
aijes-5167	33	25	purchases	purchase	NOUN
aijes-5167	33	26	made	make	VERB
aijes-5167	33	27	is	be	AUX
aijes-5167	33	28	not	not	PART
aijes-5167	33	29	relevant	relevant	ADJ
aijes-5167	33	30	)	)	PUNCT
aijes-5167	33	31	,	,	PUNCT
aijes-5167	33	32	and	and	CCONJ
aijes-5167	33	33	for	for	ADP
aijes-5167	33	34	those	those	PRON
aijes-5167	33	35	with	with	ADP
aijes-5167	33	36	a	a	DET
aijes-5167	33	37	value	value	NOUN
aijes-5167	33	38	between	between	ADP
aijes-5167	33	39	450,000	450,000	NUM
aijes-5167	33	40	lei	lei	X
aijes-5167	33	41	and	and	CCONJ
aijes-5167	33	42	700,000	700,000	NUM
aijes-5167	33	43	lei	leu	NOUN
aijes-5167	33	44	,	,	PUNCT
aijes-5167	33	45	without	without	ADP
aijes-5167	33	46	vat	vat	NOUN
aijes-5167	33	47	(	(	PUNCT
aijes-5167	33	48	where	where	SCONJ
aijes-5167	33	49	the	the	DET
aijes-5167	33	50	limitation	limitation	NOUN
aijes-5167	33	51	applies	apply	VERB
aijes-5167	33	52	on	on	ADP
aijes-5167	33	53	a	a	DET
aijes-5167	33	54	single	single	ADJ
aijes-5167	33	55	purchase	purchase	NOUN
aijes-5167	33	56	)	)	PUNCT
aijes-5167	33	57	.	.	PUNCT
aijes-5167	34	1	the	the	DET
aijes-5167	34	2	tax	tax	NOUN
aijes-5167	34	3	relief	relief	NOUN
aijes-5167	34	4	offered	offer	VERB
aijes-5167	34	5	in	in	ADP
aijes-5167	34	6	this	this	DET
aijes-5167	34	7	price	price	NOUN
aijes-5167	34	8	segment	segment	NOUN
aijes-5167	34	9	has	have	VERB
aijes-5167	34	10	the	the	DET
aijes-5167	34	11	potential	potential	NOUN
aijes-5167	34	12	to	to	PART
aijes-5167	34	13	boost	boost	VERB
aijes-5167	34	14	purchases	purchase	NOUN
aijes-5167	34	15	,	,	PUNCT
aijes-5167	34	16	both	both	CCONJ
aijes-5167	34	17	as	as	ADP
aijes-5167	34	18	a	a	DET
aijes-5167	34	19	personal	personal	ADJ
aijes-5167	34	20	home	home	NOUN
aijes-5167	34	21	and	and	CCONJ
aijes-5167	34	22	for	for	ADP
aijes-5167	34	23	investment	investment	NOUN
aijes-5167	34	24	purposes	purpose	NOUN
aijes-5167	34	25	.	.	PUNCT
aijes-5167	35	1	here	here	ADV
aijes-5167	35	2	,	,	PUNCT
aijes-5167	35	3	however	however	ADV
aijes-5167	35	4	,	,	PUNCT
aijes-5167	35	5	the	the	DET
aijes-5167	35	6	effect	effect	NOUN
aijes-5167	35	7	of	of	ADP
aijes-5167	35	8	the	the	DET
aijes-5167	35	9	increase	increase	NOUN
aijes-5167	35	10	in	in	ADP
aijes-5167	35	11	the	the	DET
aijes-5167	35	12	price	price	NOUN
aijes-5167	35	13	of	of	ADP
aijes-5167	35	14	loans	loan	NOUN
aijes-5167	35	15	comes	come	VERB
aijes-5167	35	16	into	into	ADP
aijes-5167	35	17	play	play	NOUN
aijes-5167	35	18	,	,	PUNCT
aijes-5167	35	19	which	which	PRON
aijes-5167	35	20	could	could	AUX
aijes-5167	35	21	affect	affect	VERB
aijes-5167	35	22	demand	demand	NOUN
aijes-5167	35	23	,	,	PUNCT
aijes-5167	35	24	given	give	VERB
aijes-5167	35	25	that	that	SCONJ
aijes-5167	35	26	,	,	PUNCT
aijes-5167	35	27	in	in	ADP
aijes-5167	35	28	this	this	DET
aijes-5167	35	29	price	price	NOUN
aijes-5167	35	30	segment	segment	NOUN
aijes-5167	35	31	,	,	PUNCT
aijes-5167	35	32	mortgage	mortgage	NOUN
aijes-5167	35	33	financing	financing	NOUN
aijes-5167	35	34	is	be	AUX
aijes-5167	35	35	more	more	ADV
aijes-5167	35	36	present	present	ADJ
aijes-5167	35	37	.	.	PUNCT
aijes-5167	36	1	but	but	CCONJ
aijes-5167	36	2	romania	romania	PROPN
aijes-5167	36	3	's	's	PART
aijes-5167	36	4	case	case	NOUN
aijes-5167	36	5	is	be	AUX
aijes-5167	36	6	not	not	PART
aijes-5167	36	7	unique	unique	ADJ
aijes-5167	36	8	,	,	PUNCT
aijes-5167	36	9	similar	similar	ADJ
aijes-5167	36	10	situations	situation	NOUN
aijes-5167	36	11	can	can	AUX
aijes-5167	36	12	be	be	AUX
aijes-5167	36	13	found	find	VERB
aijes-5167	36	14	in	in	ADP
aijes-5167	36	15	most	most	ADJ
aijes-5167	36	16	of	of	ADP
aijes-5167	36	17	the	the	DET
aijes-5167	36	18	world	world	NOUN
aijes-5167	36	19	's	's	PART
aijes-5167	36	20	economies	economy	NOUN
aijes-5167	36	21	,	,	PUNCT
aijes-5167	36	22	in	in	ADP
aijes-5167	36	23	the	the	DET
aijes-5167	36	24	real	real	ADJ
aijes-5167	36	25	estate	estate	NOUN
aijes-5167	36	26	sector	sector	NOUN
aijes-5167	36	27	.	.	PUNCT
aijes-5167	37	1	on	on	ADP
aijes-5167	37	2	the	the	DET
aijes-5167	37	3	other	other	ADJ
aijes-5167	37	4	hand	hand	NOUN
aijes-5167	37	5	,	,	PUNCT
aijes-5167	37	6	in	in	ADP
aijes-5167	37	7	romania	romania	PROPN
aijes-5167	37	8	,	,	PUNCT
aijes-5167	37	9	the	the	DET
aijes-5167	37	10	demand	demand	NOUN
aijes-5167	37	11	for	for	ADP
aijes-5167	37	12	housing	housing	NOUN
aijes-5167	37	13	has	have	AUX
aijes-5167	37	14	been	be	AUX
aijes-5167	37	15	on	on	ADP
aijes-5167	37	16	an	an	DET
aijes-5167	37	17	upward	upward	ADJ
aijes-5167	37	18	trend	trend	NOUN
aijes-5167	37	19	for	for	ADP
aijes-5167	37	20	several	several	ADJ
aijes-5167	37	21	years	year	NOUN
aijes-5167	37	22	,	,	PUNCT
aijes-5167	37	23	and	and	CCONJ
aijes-5167	37	24	the	the	DET
aijes-5167	37	25	supply	supply	NOUN
aijes-5167	37	26	is	be	AUX
aijes-5167	37	27	undersized	undersized	ADJ
aijes-5167	37	28	,	,	PUNCT
aijes-5167	37	29	so	so	SCONJ
aijes-5167	37	30	it	it	PRON
aijes-5167	37	31	remains	remain	VERB
aijes-5167	37	32	to	to	PART
aijes-5167	37	33	be	be	AUX
aijes-5167	37	34	seen	see	VERB
aijes-5167	37	35	how	how	SCONJ
aijes-5167	37	36	the	the	DET
aijes-5167	37	37	market	market	NOUN
aijes-5167	37	38	will	will	AUX
aijes-5167	37	39	evolve	evolve	VERB
aijes-5167	37	40	in	in	ADP
aijes-5167	37	41	the	the	DET
aijes-5167	37	42	next	next	ADJ
aijes-5167	37	43	period	period	NOUN
aijes-5167	37	44	.	.	PUNCT
aijes-5167	38	1	not	not	PART
aijes-5167	38	2	infrequently	infrequently	ADV
aijes-5167	38	3	in	in	ADP
aijes-5167	38	4	practice	practice	NOUN
aijes-5167	38	5	,	,	PUNCT
aijes-5167	38	6	buyers	buyer	NOUN
aijes-5167	38	7	as	as	ADV
aijes-5167	38	8	well	well	ADV
aijes-5167	38	9	as	as	ADP
aijes-5167	38	10	sellers	seller	NOUN
aijes-5167	38	11	of	of	ADP
aijes-5167	38	12	residential	residential	ADJ
aijes-5167	38	13	real	real	ADJ
aijes-5167	38	14	estate	estate	NOUN
aijes-5167	38	15	find	find	VERB
aijes-5167	38	16	themselves	themselves	PRON
aijes-5167	38	17	in	in	ADP
aijes-5167	38	18	the	the	DET
aijes-5167	38	19	situation	situation	NOUN
aijes-5167	38	20	of	of	ADP
aijes-5167	38	21	having	have	VERB
aijes-5167	38	22	to	to	PART
aijes-5167	38	23	obtain	obtain	VERB
aijes-5167	38	24	clarifications	clarification	NOUN
aijes-5167	38	25	regarding	regard	VERB
aijes-5167	38	26	the	the	DET
aijes-5167	38	27	obligation	obligation	NOUN
aijes-5167	38	28	to	to	PART
aijes-5167	38	29	pay	pay	VERB
aijes-5167	38	30	vat	vat	NOUN
aijes-5167	38	31	when	when	SCONJ
aijes-5167	38	32	purchasing	purchase	VERB
aijes-5167	38	33	or	or	CCONJ
aijes-5167	38	34	selling	sell	VERB
aijes-5167	38	35	a	a	DET
aijes-5167	38	36	home	home	NOUN
aijes-5167	38	37	.	.	PUNCT
aijes-5167	39	1	14	14	NUM
aijes-5167	40	1	the	the	DET
aijes-5167	40	2	situation	situation	NOUN
aijes-5167	40	3	can	can	AUX
aijes-5167	40	4	become	become	VERB
aijes-5167	40	5	quite	quite	ADV
aijes-5167	40	6	complicated	complicated	ADJ
aijes-5167	40	7	,	,	PUNCT
aijes-5167	40	8	especially	especially	ADV
aijes-5167	40	9	in	in	ADP
aijes-5167	40	10	the	the	DET
aijes-5167	40	11	case	case	NOUN
aijes-5167	40	12	of	of	ADP
aijes-5167	40	13	future	future	ADJ
aijes-5167	40	14	real	real	ADJ
aijes-5167	40	15	estate	estate	NOUN
aijes-5167	40	16	transactions	transaction	NOUN
aijes-5167	40	17	,	,	PUNCT
aijes-5167	40	18	when	when	SCONJ
aijes-5167	40	19	,	,	PUNCT
aijes-5167	40	20	as	as	ADP
aijes-5167	40	21	a	a	DET
aijes-5167	40	22	rule	rule	NOUN
aijes-5167	40	23	,	,	PUNCT
aijes-5167	40	24	a	a	DET
aijes-5167	40	25	preliminary	preliminary	ADJ
aijes-5167	40	26	contract	contract	NOUN
aijes-5167	40	27	is	be	AUX
aijes-5167	40	28	concluded	conclude	VERB
aijes-5167	40	29	between	between	ADP
aijes-5167	40	30	the	the	DET
aijes-5167	40	31	parties	party	NOUN
aijes-5167	40	32	,	,	PUNCT
aijes-5167	40	33	with	with	ADP
aijes-5167	40	34	the	the	DET
aijes-5167	40	35	payment	payment	NOUN
aijes-5167	40	36	of	of	ADP
aijes-5167	40	37	the	the	DET
aijes-5167	40	38	sale	sale	NOUN
aijes-5167	40	39	price	price	NOUN
aijes-5167	40	40	in	in	ADP
aijes-5167	40	41	installments	installment	NOUN
aijes-5167	40	42	,	,	PUNCT
aijes-5167	40	43	in	in	ADP
aijes-5167	40	44	a	a	DET
aijes-5167	40	45	foreign	foreign	ADJ
aijes-5167	40	46	currency	currency	NOUN
aijes-5167	40	47	.	.	PUNCT
aijes-5167	41	1	although	although	SCONJ
aijes-5167	41	2	at	at	ADP
aijes-5167	41	3	the	the	DET
aijes-5167	41	4	time	time	NOUN
aijes-5167	41	5	of	of	ADP
aijes-5167	41	6	making	make	VERB
aijes-5167	41	7	the	the	DET
aijes-5167	41	8	agreement	agreement	NOUN
aijes-5167	41	9	of	of	ADP
aijes-5167	41	10	will	will	NOUN
aijes-5167	41	11	regarding	regard	VERB
aijes-5167	41	12	the	the	DET
aijes-5167	41	13	bilateral	bilateral	ADJ
aijes-5167	41	14	promise	promise	NOUN
aijes-5167	41	15	of	of	ADP
aijes-5167	41	16	sale	sale	NOUN
aijes-5167	41	17	and	and	CCONJ
aijes-5167	41	18	purchase	purchase	NOUN
aijes-5167	41	19	,	,	PUNCT
aijes-5167	41	20	the	the	DET
aijes-5167	41	21	parties	party	NOUN
aijes-5167	41	22	have	have	VERB
aijes-5167	41	23	in	in	ADP
aijes-5167	41	24	mind	mind	NOUN
aijes-5167	41	25	the	the	DET
aijes-5167	41	26	legal	legal	ADJ
aijes-5167	41	27	provisions	provision	NOUN
aijes-5167	41	28	in	in	ADP
aijes-5167	41	29	fiscal	fiscal	ADJ
aijes-5167	41	30	matters	matter	NOUN
aijes-5167	41	31	regarding	regard	VERB
aijes-5167	41	32	vat	vat	NOUN
aijes-5167	41	33	in	in	ADP
aijes-5167	41	34	force	force	NOUN
aijes-5167	41	35	at	at	ADP
aijes-5167	41	36	the	the	DET
aijes-5167	41	37	time	time	NOUN
aijes-5167	41	38	of	of	ADP
aijes-5167	41	39	signing	signing	NOUN
aijes-5167	41	40	,	,	PUNCT
aijes-5167	41	41	often	often	ADV
aijes-5167	41	42	the	the	DET
aijes-5167	41	43	numerous	numerous	ADJ
aijes-5167	41	44	legislative	legislative	ADJ
aijes-5167	41	45	changes	change	NOUN
aijes-5167	41	46	that	that	PRON
aijes-5167	41	47	have	have	AUX
aijes-5167	41	48	occurred	occur	VERB
aijes-5167	41	49	at	at	ADP
aijes-5167	41	50	short	short	ADJ
aijes-5167	41	51	intervals	interval	NOUN
aijes-5167	41	52	in	in	ADP
aijes-5167	41	53	this	this	DET
aijes-5167	41	54	field	field	NOUN
aijes-5167	41	55	,	,	PUNCT
aijes-5167	41	56	the	the	DET
aijes-5167	41	57	fluctuation	fluctuation	NOUN
aijes-5167	41	58	of	of	ADP
aijes-5167	41	59	the	the	DET
aijes-5167	41	60	currency	currency	NOUN
aijes-5167	41	61	exchange	exchange	NOUN
aijes-5167	41	62	rate	rate	NOUN
aijes-5167	41	63	as	as	ADV
aijes-5167	41	64	well	well	ADV
aijes-5167	41	65	as	as	ADP
aijes-5167	41	66	the	the	DET
aijes-5167	41	67	superficially	superficially	ADV
aijes-5167	41	68	drafted	drafted	ADJ
aijes-5167	41	69	contractual	contractual	ADJ
aijes-5167	41	70	clauses	clause	NOUN
aijes-5167	41	71	,	,	PUNCT
aijes-5167	41	72	create	create	VERB
aijes-5167	41	73	at	at	ADP
aijes-5167	41	74	the	the	DET
aijes-5167	41	75	time	time	NOUN
aijes-5167	41	76	of	of	ADP
aijes-5167	41	77	the	the	DET
aijes-5167	41	78	actual	actual	ADJ
aijes-5167	41	79	sale	sale	NOUN
aijes-5167	41	80	,	,	PUNCT
aijes-5167	41	81	significant	significant	ADJ
aijes-5167	41	82	legal	legal	ADJ
aijes-5167	41	83	problems	problem	NOUN
aijes-5167	41	84	that	that	PRON
aijes-5167	41	85	can	can	AUX
aijes-5167	41	86	lead	lead	VERB
aijes-5167	41	87	to	to	ADP
aijes-5167	41	88	the	the	DET
aijes-5167	41	89	cancellation	cancellation	NOUN
aijes-5167	41	90	of	of	ADP
aijes-5167	41	91	commitments	commitment	NOUN
aijes-5167	41	92	with	with	ADP
aijes-5167	41	93	the	the	DET
aijes-5167	41	94	consequence	consequence	NOUN
aijes-5167	41	95	of	of	ADP
aijes-5167	41	96	significant	significant	ADJ
aijes-5167	41	97	financial	financial	ADJ
aijes-5167	41	98	losses	loss	NOUN
aijes-5167	41	99	on	on	ADP
aijes-5167	41	100	both	both	DET
aijes-5167	41	101	sides	side	NOUN
aijes-5167	41	102	.	.	PUNCT
aijes-5167	42	1	therefore	therefore	ADV
aijes-5167	42	2	,	,	PUNCT
aijes-5167	42	3	it	it	PRON
aijes-5167	42	4	is	be	AUX
aijes-5167	42	5	good	good	ADJ
aijes-5167	42	6	to	to	PART
aijes-5167	42	7	know	know	VERB
aijes-5167	42	8	what	what	PRON
aijes-5167	42	9	risks	risk	NOUN
aijes-5167	42	10	we	we	PRON
aijes-5167	42	11	are	be	AUX
aijes-5167	42	12	subject	subject	ADJ
aijes-5167	42	13	to	to	ADP
aijes-5167	42	14	when	when	SCONJ
aijes-5167	42	15	we	we	PRON
aijes-5167	42	16	express	express	VERB
aijes-5167	42	17	our	our	PRON
aijes-5167	42	18	intention	intention	NOUN
aijes-5167	42	19	to	to	PART
aijes-5167	42	20	buy	buy	VERB
aijes-5167	42	21	or	or	CCONJ
aijes-5167	42	22	sell	sell	VERB
aijes-5167	42	23	under	under	ADP
aijes-5167	42	24	conditions	condition	NOUN
aijes-5167	42	25	of	of	ADP
aijes-5167	42	26	vat	vat	NOUN
aijes-5167	42	27	taxation	taxation	NOUN
aijes-5167	42	28	.	.	PUNCT
aijes-5167	43	1	a	a	DET
aijes-5167	43	2	first	first	ADJ
aijes-5167	43	3	condition	condition	NOUN
aijes-5167	43	4	that	that	PRON
aijes-5167	43	5	emerges	emerge	VERB
aijes-5167	43	6	from	from	ADP
aijes-5167	43	7	the	the	DET
aijes-5167	43	8	fiscal	fiscal	ADJ
aijes-5167	43	9	regulation	regulation	NOUN
aijes-5167	43	10	in	in	ADP
aijes-5167	43	11	question	question	NOUN
aijes-5167	43	12	is	be	AUX
aijes-5167	43	13	that	that	SCONJ
aijes-5167	43	14	the	the	DET
aijes-5167	43	15	person	person	NOUN
aijes-5167	43	16	who	who	PRON
aijes-5167	43	17	buys	buy	VERB
aijes-5167	43	18	a	a	DET
aijes-5167	43	19	property	property	NOUN
aijes-5167	43	20	that	that	PRON
aijes-5167	43	21	meets	meet	VERB
aijes-5167	43	22	all	all	DET
aijes-5167	43	23	the	the	DET
aijes-5167	43	24	other	other	ADJ
aijes-5167	43	25	conditions	condition	NOUN
aijes-5167	43	26	for	for	ADP
aijes-5167	43	27	the	the	DET
aijes-5167	43	28	application	application	NOUN
aijes-5167	43	29	of	of	ADP
aijes-5167	43	30	the	the	DET
aijes-5167	43	31	reduced	reduce	VERB
aijes-5167	43	32	vat	vat	NOUN
aijes-5167	43	33	rate	rate	NOUN
aijes-5167	43	34	must	must	AUX
aijes-5167	43	35	be	be	AUX
aijes-5167	43	36	an	an	DET
aijes-5167	43	37	individual	individual	NOUN
aijes-5167	43	38	.	.	PUNCT
aijes-5167	44	1	a	a	DET
aijes-5167	44	2	second	second	ADJ
aijes-5167	44	3	condition	condition	NOUN
aijes-5167	44	4	is	be	AUX
aijes-5167	44	5	for	for	ADP
aijes-5167	44	6	a	a	DET
aijes-5167	44	7	buyer	buyer	NOUN
aijes-5167	44	8	to	to	PART
aijes-5167	44	9	purchase	purchase	VERB
aijes-5167	44	10	a	a	DET
aijes-5167	44	11	single	single	ADJ
aijes-5167	44	12	house	house	NOUN
aijes-5167	44	13	at	at	ADP
aijes-5167	44	14	a	a	DET
aijes-5167	44	15	price	price	NOUN
aijes-5167	44	16	of	of	ADP
aijes-5167	44	17	more	more	ADJ
aijes-5167	44	18	than	than	ADP
aijes-5167	44	19	450,000	450,000	NUM
aijes-5167	44	20	lei	lei	X
aijes-5167	44	21	but	but	CCONJ
aijes-5167	44	22	less	less	ADJ
aijes-5167	44	23	than	than	ADP
aijes-5167	44	24	700,000	700,000	NUM
aijes-5167	44	25	lei	leu	NOUN
aijes-5167	44	26	,	,	PUNCT
aijes-5167	44	27	and	and	CCONJ
aijes-5167	44	28	any	any	DET
aijes-5167	44	29	price	price	NOUN
aijes-5167	44	30	below	below	ADP
aijes-5167	44	31	450,000	450,000	NUM
aijes-5167	44	32	lei	leu	NOUN
aijes-5167	44	33	.	.	PUNCT
aijes-5167	45	1	the	the	DET
aijes-5167	45	2	buyers	buyer	NOUN
aijes-5167	45	3	will	will	AUX
aijes-5167	45	4	declare	declare	VERB
aijes-5167	45	5	in	in	ADP
aijes-5167	45	6	front	front	NOUN
aijes-5167	45	7	of	of	ADP
aijes-5167	45	8	the	the	DET
aijes-5167	45	9	notaries	notary	NOUN
aijes-5167	45	10	that	that	SCONJ
aijes-5167	45	11	they	they	PRON
aijes-5167	45	12	meet	meet	VERB
aijes-5167	45	13	the	the	DET
aijes-5167	45	14	condition	condition	NOUN
aijes-5167	45	15	for	for	ADP
aijes-5167	45	16	buying	buy	VERB
aijes-5167	45	17	the	the	DET
aijes-5167	45	18	house	house	NOUN
aijes-5167	45	19	with	with	ADP
aijes-5167	45	20	the	the	DET
aijes-5167	45	21	5	5	NUM
aijes-5167	45	22	%	%	NOUN
aijes-5167	45	23	vat	vat	NOUN
aijes-5167	45	24	rate	rate	NOUN
aijes-5167	45	25	,	,	PUNCT
aijes-5167	45	26	and	and	CCONJ
aijes-5167	45	27	the	the	DET
aijes-5167	45	28	declarations	declaration	NOUN
aijes-5167	45	29	thus	thus	ADV
aijes-5167	45	30	given	give	VERB
aijes-5167	45	31	will	will	AUX
aijes-5167	45	32	be	be	AUX
aijes-5167	45	33	kept	keep	VERB
aijes-5167	45	34	by	by	ADP
aijes-5167	45	35	the	the	DET
aijes-5167	45	36	sellers	seller	NOUN
aijes-5167	45	37	.	.	PUNCT
aijes-5167	46	1	the	the	DET
aijes-5167	46	2	purchased	purchase	VERB
aijes-5167	46	3	home	home	NOUN
aijes-5167	46	4	can	can	AUX
aijes-5167	46	5	be	be	AUX
aijes-5167	46	6	bought	buy	VERB
aijes-5167	46	7	in	in	ADP
aijes-5167	46	8	exclusive	exclusive	ADJ
aijes-5167	46	9	ownership	ownership	NOUN
aijes-5167	46	10	or	or	CCONJ
aijes-5167	46	11	in	in	ADP
aijes-5167	46	12	co	co	NOUN
aijes-5167	46	13	-	-	NOUN
aijes-5167	46	14	ownership	ownership	NOUN
aijes-5167	46	15	.	.	PUNCT
aijes-5167	47	1	according	accord	VERB
aijes-5167	47	2	to	to	ADP
aijes-5167	47	3	the	the	DET
aijes-5167	47	4	legal	legal	ADJ
aijes-5167	47	5	provisions	provision	NOUN
aijes-5167	47	6	,	,	PUNCT
aijes-5167	47	7	sales	sale	NOUN
aijes-5167	47	8	of	of	ADP
aijes-5167	47	9	residential	residential	ADJ
aijes-5167	47	10	real	real	ADJ
aijes-5167	47	11	estate	estate	NOUN
aijes-5167	47	12	are	be	AUX
aijes-5167	47	13	subject	subject	ADJ
aijes-5167	47	14	to	to	ADP
aijes-5167	47	15	taxation	taxation	NOUN
aijes-5167	47	16	in	in	ADP
aijes-5167	47	17	the	the	DET
aijes-5167	47	18	form	form	NOUN
aijes-5167	47	19	of	of	ADP
aijes-5167	47	20	vat	vat	NOUN
aijes-5167	47	21	at	at	ADP
aijes-5167	47	22	a	a	DET
aijes-5167	47	23	reduced	reduce	VERB
aijes-5167	47	24	rate	rate	NOUN
aijes-5167	47	25	.	.	PUNCT
aijes-5167	48	1	the	the	DET
aijes-5167	48	2	notion	notion	NOUN
aijes-5167	48	3	of	of	ADP
aijes-5167	48	4	home	home	NOUN
aijes-5167	48	5	is	be	AUX
aijes-5167	48	6	defined	define	VERB
aijes-5167	48	7	by	by	ADP
aijes-5167	48	8	art	art	NOUN
aijes-5167	48	9	.	.	PUNCT
aijes-5167	49	1	2	2	NUM
aijes-5167	49	2	of	of	ADP
aijes-5167	49	3	law	law	NOUN
aijes-5167	49	4	no	no	NOUN
aijes-5167	49	5	.	.	PUNCT
aijes-5167	50	1	114/1996	114/1996	NUM
aijes-5167	51	1	and	and	CCONJ
aijes-5167	51	2	consists	consist	VERB
aijes-5167	51	3	of	of	ADP
aijes-5167	51	4	that	that	DET
aijes-5167	51	5	construction	construction	NOUN
aijes-5167	51	6	made	make	VERB
aijes-5167	51	7	up	up	ADP
aijes-5167	51	8	of	of	ADP
aijes-5167	51	9	one	one	NUM
aijes-5167	51	10	or	or	CCONJ
aijes-5167	51	11	more	more	ADJ
aijes-5167	51	12	living	live	VERB
aijes-5167	51	13	rooms	room	NOUN
aijes-5167	51	14	,	,	PUNCT
aijes-5167	51	15	with	with	ADP
aijes-5167	51	16	the	the	DET
aijes-5167	51	17	necessary	necessary	ADJ
aijes-5167	51	18	dependencies	dependency	NOUN
aijes-5167	51	19	,	,	PUNCT
aijes-5167	51	20	facilities	facility	NOUN
aijes-5167	51	21	and	and	CCONJ
aijes-5167	51	22	utilities	utility	NOUN
aijes-5167	51	23	,	,	PUNCT
aijes-5167	51	24	which	which	PRON
aijes-5167	51	25	satisfy	satisfy	VERB
aijes-5167	51	26	the	the	DET
aijes-5167	51	27	living	living	NOUN
aijes-5167	51	28	requirements	requirement	NOUN
aijes-5167	51	29	of	of	ADP
aijes-5167	51	30	a	a	DET
aijes-5167	51	31	person	person	NOUN
aijes-5167	51	32	or	or	CCONJ
aijes-5167	51	33	family	family	NOUN
aijes-5167	51	34	.	.	PUNCT
aijes-5167	52	1	therefore	therefore	ADV
aijes-5167	52	2	,	,	PUNCT
aijes-5167	52	3	the	the	DET
aijes-5167	52	4	sale	sale	NOUN
aijes-5167	52	5	of	of	ADP
aijes-5167	52	6	land	land	NOUN
aijes-5167	52	7	without	without	ADP
aijes-5167	52	8	construction	construction	NOUN
aijes-5167	52	9	is	be	AUX
aijes-5167	52	10	not	not	PART
aijes-5167	52	11	subject	subject	ADJ
aijes-5167	52	12	to	to	ADP
aijes-5167	52	13	the	the	DET
aijes-5167	52	14	5	5	NUM
aijes-5167	52	15	%	%	NOUN
aijes-5167	52	16	vat	vat	NOUN
aijes-5167	52	17	rate	rate	NOUN
aijes-5167	52	18	.	.	PUNCT
aijes-5167	53	1	however	however	ADV
aijes-5167	53	2	,	,	PUNCT
aijes-5167	53	3	under	under	ADP
aijes-5167	53	4	the	the	DET
aijes-5167	53	5	conditions	condition	NOUN
aijes-5167	53	6	provided	provide	VERB
aijes-5167	53	7	by	by	ADP
aijes-5167	53	8	the	the	DET
aijes-5167	53	9	fiscal	fiscal	ADJ
aijes-5167	53	10	code	code	NOUN
aijes-5167	53	11	,	,	PUNCT
aijes-5167	53	12	these	these	DET
aijes-5167	53	13	transactions	transaction	NOUN
aijes-5167	53	14	may	may	AUX
aijes-5167	53	15	generate	generate	VERB
aijes-5167	53	16	the	the	DET
aijes-5167	53	17	obligation	obligation	NOUN
aijes-5167	53	18	to	to	PART
aijes-5167	53	19	pay	pay	VERB
aijes-5167	53	20	the	the	DET
aijes-5167	53	21	standard	standard	ADJ
aijes-5167	53	22	19	19	NUM
aijes-5167	53	23	%	%	NOUN
aijes-5167	53	24	vat	vat	NOUN
aijes-5167	53	25	rate	rate	NOUN
aijes-5167	53	26	.	.	PUNCT
aijes-5167	54	1	also	also	ADV
aijes-5167	54	2	,	,	PUNCT
aijes-5167	54	3	neither	neither	CCONJ
aijes-5167	54	4	the	the	DET
aijes-5167	54	5	sales	sale	NOUN
aijes-5167	54	6	of	of	ADP
aijes-5167	54	7	buildings	building	NOUN
aijes-5167	54	8	with	with	ADP
aijes-5167	54	9	a	a	DET
aijes-5167	54	10	destination	destination	NOUN
aijes-5167	54	11	other	other	ADJ
aijes-5167	54	12	than	than	ADP
aijes-5167	54	13	housing	housing	NOUN
aijes-5167	54	14	,	,	PUNCT
aijes-5167	54	15	as	as	SCONJ
aijes-5167	54	16	defined	define	VERB
aijes-5167	54	17	in	in	ADP
aijes-5167	54	18	law	law	NOUN
aijes-5167	54	19	no	no	NOUN
aijes-5167	54	20	.	.	PUNCT
aijes-5167	54	21	114/1996	114/1996	NUM
aijes-5167	54	22	,	,	PUNCT
aijes-5167	54	23	does	do	AUX
aijes-5167	54	24	not	not	PART
aijes-5167	54	25	benefit	benefit	VERB
aijes-5167	54	26	from	from	ADP
aijes-5167	54	27	the	the	DET
aijes-5167	54	28	reduced	reduce	VERB
aijes-5167	54	29	vat	vat	NOUN
aijes-5167	54	30	rate	rate	NOUN
aijes-5167	54	31	.	.	PUNCT
aijes-5167	55	1	pursuant	pursuant	ADJ
aijes-5167	55	2	to	to	ADP
aijes-5167	55	3	art	art	NOUN
aijes-5167	55	4	.	.	PUNCT
aijes-5167	56	1	269	269	NUM
aijes-5167	56	2	of	of	ADP
aijes-5167	56	3	the	the	DET
aijes-5167	56	4	fiscal	fiscal	ADJ
aijes-5167	56	5	code	code	NOUN
aijes-5167	56	6	,	,	PUNCT
aijes-5167	56	7	vat	vat	NOUN
aijes-5167	56	8	will	will	AUX
aijes-5167	56	9	be	be	AUX
aijes-5167	56	10	applied	apply	VERB
aijes-5167	56	11	at	at	ADP
aijes-5167	56	12	the	the	DET
aijes-5167	56	13	rate	rate	NOUN
aijes-5167	56	14	of	of	ADP
aijes-5167	56	15	5	5	NUM
aijes-5167	56	16	%	%	NOUN
aijes-5167	56	17	,	,	PUNCT
aijes-5167	56	18	to	to	ADP
aijes-5167	56	19	the	the	DET
aijes-5167	56	20	sale	sale	NOUN
aijes-5167	56	21	of	of	ADP
aijes-5167	56	22	homes	home	NOUN
aijes-5167	56	23	that	that	PRON
aijes-5167	56	24	have	have	VERB
aijes-5167	56	25	a	a	DET
aijes-5167	56	26	useful	useful	ADJ
aijes-5167	56	27	surface	surface	NOUN
aijes-5167	56	28	of	of	ADP
aijes-5167	56	29	a	a	DET
aijes-5167	56	30	maximum	maximum	NOUN
aijes-5167	56	31	of	of	ADP
aijes-5167	56	32	120	120	NUM
aijes-5167	56	33	sqm	sqm	NOUN
aijes-5167	56	34	.	.	PUNCT
aijes-5167	56	35	,	,	PUNCT
aijes-5167	56	36	excluding	exclude	VERB
aijes-5167	56	37	household	household	NOUN
aijes-5167	56	38	annexes	annexe	NOUN
aijes-5167	56	39	.	.	PUNCT
aijes-5167	57	1	the	the	DET
aijes-5167	57	2	law	law	NOUN
aijes-5167	57	3	establishes	establish	VERB
aijes-5167	57	4	that	that	SCONJ
aijes-5167	57	5	household	household	NOUN
aijes-5167	57	6	annexes	annexe	NOUN
aijes-5167	57	7	are	be	AUX
aijes-5167	57	8	those	those	PRON
aijes-5167	57	9	defined	define	VERB
aijes-5167	57	10	by	by	ADP
aijes-5167	57	11	law	law	NOUN
aijes-5167	57	12	no	no	NOUN
aijes-5167	57	13	.	.	PUNCT
aijes-5167	58	1	50/1991	50/1991	NUM
aijes-5167	58	2	regarding	regard	VERB
aijes-5167	58	3	the	the	DET
aijes-5167	58	4	authorization	authorization	NOUN
aijes-5167	58	5	of	of	ADP
aijes-5167	58	6	the	the	DET
aijes-5167	58	7	execution	execution	NOUN
aijes-5167	58	8	of	of	ADP
aijes-5167	58	9	construction	construction	NOUN
aijes-5167	58	10	works	work	NOUN
aijes-5167	58	11	,	,	PUNCT
aijes-5167	58	12	republished	republish	VERB
aijes-5167	58	13	,	,	PUNCT
aijes-5167	58	14	with	with	ADP
aijes-5167	58	15	subsequent	subsequent	ADJ
aijes-5167	58	16	amendments	amendment	NOUN
aijes-5167	58	17	and	and	CCONJ
aijes-5167	58	18	additions	addition	NOUN
aijes-5167	58	19	.	.	PUNCT
aijes-5167	59	1	the	the	DET
aijes-5167	59	2	usable	usable	ADJ
aijes-5167	59	3	area	area	NOUN
aijes-5167	59	4	referred	refer	VERB
aijes-5167	59	5	to	to	ADP
aijes-5167	59	6	by	by	ADP
aijes-5167	59	7	the	the	DET
aijes-5167	59	8	fiscal	fiscal	ADJ
aijes-5167	59	9	code	code	NOUN
aijes-5167	59	10	is	be	AUX
aijes-5167	59	11	determined	determine	VERB
aijes-5167	59	12	according	accord	VERB
aijes-5167	59	13	to	to	ADP
aijes-5167	59	14	the	the	DET
aijes-5167	59	15	housing	housing	NOUN
aijes-5167	59	16	law	law	NOUN
aijes-5167	59	17	which	which	PRON
aijes-5167	59	18	establishes	establish	VERB
aijes-5167	59	19	that	that	SCONJ
aijes-5167	59	20	it	it	PRON
aijes-5167	59	21	is	be	AUX
aijes-5167	59	22	represented	represent	VERB
aijes-5167	59	23	by	by	ADP
aijes-5167	59	24	the	the	DET
aijes-5167	59	25	sum	sum	NOUN
aijes-5167	59	26	of	of	ADP
aijes-5167	59	27	all	all	DET
aijes-5167	59	28	the	the	DET
aijes-5167	59	29	places	place	NOUN
aijes-5167	59	30	(	(	PUNCT
aijes-5167	59	31	in	in	ADP
aijes-5167	59	32	a	a	DET
aijes-5167	59	33	home	home	NOUN
aijes-5167	59	34	)	)	PUNCT
aijes-5167	59	35	that	that	PRON
aijes-5167	59	36	can	can	AUX
aijes-5167	59	37	be	be	AUX
aijes-5167	59	38	used	use	VERB
aijes-5167	59	39	,	,	PUNCT
aijes-5167	59	40	furnished	furnish	VERB
aijes-5167	59	41	and	and	CCONJ
aijes-5167	59	42	arranged	arrange	VERB
aijes-5167	59	43	,	,	PUNCT
aijes-5167	59	44	regardless	regardless	ADV
aijes-5167	59	45	of	of	ADP
aijes-5167	59	46	whether	whether	SCONJ
aijes-5167	59	47	it	it	PRON
aijes-5167	59	48	is	be	AUX
aijes-5167	59	49	a	a	DET
aijes-5167	59	50	single	single	ADJ
aijes-5167	59	51	plan	plan	NOUN
aijes-5167	59	52	or	or	CCONJ
aijes-5167	59	53	several	several	ADJ
aijes-5167	59	54	.	.	PUNCT
aijes-5167	60	1	concretely	concretely	ADV
aijes-5167	60	2	,	,	PUNCT
aijes-5167	60	3	this	this	PRON
aijes-5167	60	4	includes	include	VERB
aijes-5167	60	5	:	:	PUNCT
aijes-5167	60	6	rooms	room	NOUN
aijes-5167	60	7	(	(	PUNCT
aijes-5167	60	8	living	living	NOUN
aijes-5167	60	9	room	room	NOUN
aijes-5167	60	10	and	and	CCONJ
aijes-5167	60	11	bedrooms	bedroom	NOUN
aijes-5167	60	12	)	)	PUNCT
aijes-5167	60	13	,	,	PUNCT
aijes-5167	60	14	bathrooms	bathroom	NOUN
aijes-5167	60	15	(	(	PUNCT
aijes-5167	60	16	with	with	ADP
aijes-5167	60	17	or	or	CCONJ
aijes-5167	60	18	without	without	ADP
aijes-5167	60	19	bathtub	bathtub	NOUN
aijes-5167	60	20	or	or	CCONJ
aijes-5167	60	21	shower	shower	VERB
aijes-5167	60	22	)	)	PUNCT
aijes-5167	60	23	,	,	PUNCT
aijes-5167	60	24	kitchen	kitchen	NOUN
aijes-5167	60	25	,	,	PUNCT
aijes-5167	60	26	all	all	PRON
aijes-5167	60	27	closed	closed	ADJ
aijes-5167	60	28	or	or	CCONJ
aijes-5167	60	29	open	open	ADJ
aijes-5167	60	30	storage	storage	NOUN
aijes-5167	60	31	spaces	space	NOUN
aijes-5167	60	32	and	and	CCONJ
aijes-5167	60	33	all	all	DET
aijes-5167	60	34	transit	transit	NOUN
aijes-5167	60	35	areas	area	NOUN
aijes-5167	60	36	–	–	PUNCT
aijes-5167	60	37	respectively	respectively	ADV
aijes-5167	60	38	hallways	hallway	VERB
aijes-5167	60	39	.	.	PUNCT
aijes-5167	61	1	the	the	DET
aijes-5167	61	2	calculation	calculation	NOUN
aijes-5167	61	3	of	of	ADP
aijes-5167	61	4	the	the	DET
aijes-5167	61	5	useful	useful	ADJ
aijes-5167	61	6	surface	surface	NOUN
aijes-5167	61	7	does	do	AUX
aijes-5167	61	8	not	not	PART
aijes-5167	61	9	include	include	VERB
aijes-5167	61	10	:	:	PUNCT
aijes-5167	61	11	the	the	DET
aijes-5167	61	12	surface	surface	NOUN
aijes-5167	61	13	of	of	ADP
aijes-5167	61	14	loggias	loggias	PROPN
aijes-5167	61	15	and/or	and/or	CCONJ
aijes-5167	61	16	balconies	balcony	NOUN
aijes-5167	61	17	,	,	PUNCT
aijes-5167	61	18	door	door	NOUN
aijes-5167	61	19	thresholds	threshold	NOUN
aijes-5167	61	20	,	,	PUNCT
aijes-5167	61	21	niches	niche	NOUN
aijes-5167	61	22	where	where	SCONJ
aijes-5167	61	23	radiators	radiator	NOUN
aijes-5167	61	24	are	be	AUX
aijes-5167	61	25	located	locate	VERB
aijes-5167	61	26	,	,	PUNCT
aijes-5167	61	27	nor	nor	CCONJ
aijes-5167	61	28	the	the	DET
aijes-5167	61	29	surfaces	surface	NOUN
aijes-5167	61	30	occupied	occupy	VERB
aijes-5167	61	31	by	by	ADP
aijes-5167	61	32	stoves	stove	NOUN
aijes-5167	61	33	and	and	CCONJ
aijes-5167	61	34	bathroom	bathroom	NOUN
aijes-5167	61	35	boilers	boiler	NOUN
aijes-5167	61	36	,	,	PUNCT
aijes-5167	61	37	if	if	SCONJ
aijes-5167	61	38	they	they	PRON
aijes-5167	61	39	are	be	AUX
aijes-5167	61	40	in	in	ADP
aijes-5167	61	41	the	the	DET
aijes-5167	61	42	home	home	NOUN
aijes-5167	61	43	.	.	PUNCT
aijes-5167	62	1	in	in	ADP
aijes-5167	62	2	the	the	DET
aijes-5167	62	3	case	case	NOUN
aijes-5167	62	4	of	of	ADP
aijes-5167	62	5	homes	home	NOUN
aijes-5167	62	6	that	that	PRON
aijes-5167	62	7	have	have	VERB
aijes-5167	62	8	an	an	DET
aijes-5167	62	9	internal	internal	ADJ
aijes-5167	62	10	staircase	staircase	NOUN
aijes-5167	62	11	,	,	PUNCT
aijes-5167	62	12	this	this	PRON
aijes-5167	62	13	is	be	AUX
aijes-5167	62	14	not	not	PART
aijes-5167	62	15	included	include	VERB
aijes-5167	62	16	in	in	ADP
aijes-5167	62	17	the	the	DET
aijes-5167	62	18	calculation	calculation	NOUN
aijes-5167	62	19	of	of	ADP
aijes-5167	62	20	the	the	DET
aijes-5167	62	21	total	total	ADJ
aijes-5167	62	22	usable	usable	ADJ
aijes-5167	62	23	area	area	NOUN
aijes-5167	62	24	.	.	PUNCT
aijes-5167	63	1	the	the	DET
aijes-5167	63	2	total	total	ADJ
aijes-5167	63	3	useful	useful	ADJ
aijes-5167	63	4	area	area	NOUN
aijes-5167	63	5	is	be	AUX
aijes-5167	63	6	not	not	PART
aijes-5167	63	7	defined	define	VERB
aijes-5167	63	8	in	in	ADP
aijes-5167	63	9	any	any	DET
aijes-5167	63	10	legal	legal	ADJ
aijes-5167	63	11	text	text	NOUN
aijes-5167	63	12	,	,	PUNCT
aijes-5167	63	13	but	but	CCONJ
aijes-5167	63	14	it	it	PRON
aijes-5167	63	15	is	be	AUX
aijes-5167	63	16	frequently	frequently	ADV
aijes-5167	63	17	used	use	VERB
aijes-5167	63	18	by	by	ADP
aijes-5167	63	19	real	real	ADJ
aijes-5167	63	20	estate	estate	NOUN
aijes-5167	63	21	developers	developer	NOUN
aijes-5167	63	22	,	,	PUNCT
aijes-5167	63	23	being	be	AUX
aijes-5167	63	24	considered	consider	VERB
aijes-5167	63	25	the	the	DET
aijes-5167	63	26	sum	sum	NOUN
aijes-5167	63	27	of	of	ADP
aijes-5167	63	28	the	the	DET
aijes-5167	63	29	useful	useful	ADJ
aijes-5167	63	30	area	area	NOUN
aijes-5167	63	31	,	,	PUNCT
aijes-5167	63	32	as	as	SCONJ
aijes-5167	63	33	described	describe	VERB
aijes-5167	63	34	by	by	ADP
aijes-5167	63	35	law	law	NOUN
aijes-5167	63	36	,	,	PUNCT
aijes-5167	63	37	to	to	PART
aijes-5167	63	38	which	which	PRON
aijes-5167	63	39	is	be	AUX
aijes-5167	63	40	added	add	VERB
aijes-5167	63	41	the	the	DET
aijes-5167	63	42	area	area	NOUN
aijes-5167	63	43	of	of	ADP
aijes-5167	63	44	loggias	loggia	NOUN
aijes-5167	63	45	and	and	CCONJ
aijes-5167	63	46	balconies	balcony	NOUN
aijes-5167	63	47	related	relate	VERB
aijes-5167	63	48	to	to	ADP
aijes-5167	63	49	the	the	DET
aijes-5167	63	50	building	building	NOUN
aijes-5167	63	51	or	or	CCONJ
aijes-5167	63	52	apartment	apartment	NOUN
aijes-5167	63	53	in	in	ADP
aijes-5167	63	54	question	question	NOUN
aijes-5167	63	55	.	.	PUNCT
aijes-5167	64	1	concerning	concern	VERB
aijes-5167	64	2	the	the	DET
aijes-5167	64	3	condition	condition	NOUN
aijes-5167	64	4	regarding	regard	VERB
aijes-5167	64	5	the	the	DET
aijes-5167	64	6	surface	surface	NOUN
aijes-5167	64	7	limit	limit	NOUN
aijes-5167	64	8	,	,	PUNCT
aijes-5167	64	9	problems	problem	NOUN
aijes-5167	64	10	of	of	ADP
aijes-5167	64	11	legal	legal	ADJ
aijes-5167	64	12	interpretation	interpretation	NOUN
aijes-5167	64	13	may	may	AUX
aijes-5167	64	14	arise	arise	VERB
aijes-5167	64	15	for	for	ADP
aijes-5167	64	16	the	the	DET
aijes-5167	64	17	inclusion	inclusion	NOUN
aijes-5167	64	18	of	of	ADP
aijes-5167	64	19	the	the	DET
aijes-5167	64	20	legal	legal	ADJ
aijes-5167	64	21	operation	operation	NOUN
aijes-5167	64	22	of	of	ADP
aijes-5167	64	23	the	the	DET
aijes-5167	64	24	transfer	transfer	NOUN
aijes-5167	64	25	of	of	ADP
aijes-5167	64	26	ownership	ownership	NOUN
aijes-5167	64	27	in	in	ADP
aijes-5167	64	28	the	the	DET
aijes-5167	64	29	reduced	reduce	VERB
aijes-5167	64	30	rate	rate	NOUN
aijes-5167	64	31	or	or	CCONJ
aijes-5167	64	32	in	in	ADP
aijes-5167	64	33	the	the	DET
aijes-5167	64	34	standard	standard	ADJ
aijes-5167	64	35	rate	rate	NOUN
aijes-5167	64	36	of	of	ADP
aijes-5167	64	37	vat	vat	NOUN
aijes-5167	64	38	,	,	PUNCT
aijes-5167	64	39	in	in	ADP
aijes-5167	64	40	the	the	DET
aijes-5167	64	41	situation	situation	NOUN
aijes-5167	64	42	where	where	SCONJ
aijes-5167	64	43	the	the	DET
aijes-5167	64	44	parties	party	NOUN
aijes-5167	64	45	agree	agree	VERB
aijes-5167	64	46	to	to	PART
aijes-5167	64	47	sell	sell	VERB
aijes-5167	64	48	and	and	CCONJ
aijes-5167	64	49	respectively	respectively	ADV
aijes-5167	64	50	buy	buy	VERB
aijes-5167	64	51	a	a	DET
aijes-5167	64	52	15	15	NUM
aijes-5167	64	53	future	future	ADJ
aijes-5167	64	54	immovable	immovable	ADJ
aijes-5167	64	55	property	property	NOUN
aijes-5167	64	56	,	,	PUNCT
aijes-5167	64	57	regarding	regard	VERB
aijes-5167	64	58	which	which	PRON
aijes-5167	64	59	a	a	DET
aijes-5167	64	60	sale	sale	NOUN
aijes-5167	64	61	-	-	PUNCT
aijes-5167	64	62	purchase	purchase	NOUN
aijes-5167	64	63	promise	promise	NOUN
aijes-5167	64	64	is	be	AUX
aijes-5167	64	65	concluded	conclude	VERB
aijes-5167	64	66	from	from	ADP
aijes-5167	64	67	the	the	DET
aijes-5167	64	68	project	project	NOUN
aijes-5167	64	69	phase	phase	NOUN
aijes-5167	64	70	of	of	ADP
aijes-5167	64	71	the	the	DET
aijes-5167	64	72	future	future	ADJ
aijes-5167	64	73	construction	construction	NOUN
aijes-5167	64	74	that	that	PRON
aijes-5167	64	75	will	will	AUX
aijes-5167	64	76	be	be	AUX
aijes-5167	64	77	purchased	purchase	VERB
aijes-5167	64	78	.	.	PUNCT
aijes-5167	65	1	first	first	ADV
aijes-5167	65	2	of	of	ADP
aijes-5167	65	3	all	all	PRON
aijes-5167	65	4	,	,	PUNCT
aijes-5167	65	5	for	for	ADP
aijes-5167	65	6	the	the	DET
aijes-5167	65	7	establishment	establishment	NOUN
aijes-5167	65	8	of	of	ADP
aijes-5167	65	9	the	the	DET
aijes-5167	65	10	vat	vat	NOUN
aijes-5167	65	11	rate	rate	NOUN
aijes-5167	65	12	,	,	PUNCT
aijes-5167	65	13	it	it	PRON
aijes-5167	65	14	is	be	AUX
aijes-5167	65	15	important	important	ADJ
aijes-5167	65	16	to	to	PART
aijes-5167	65	17	analyze	analyze	VERB
aijes-5167	65	18	,	,	PUNCT
aijes-5167	65	19	according	accord	VERB
aijes-5167	65	20	to	to	ADP
aijes-5167	65	21	the	the	DET
aijes-5167	65	22	documentation	documentation	NOUN
aijes-5167	65	23	attached	attach	VERB
aijes-5167	65	24	to	to	ADP
aijes-5167	65	25	the	the	DET
aijes-5167	65	26	preliminary	preliminary	ADJ
aijes-5167	65	27	sale	sale	NOUN
aijes-5167	65	28	-	-	PUNCT
aijes-5167	65	29	purchase	purchase	NOUN
aijes-5167	65	30	contract	contract	NOUN
aijes-5167	65	31	(	(	PUNCT
aijes-5167	65	32	project	project	NOUN
aijes-5167	65	33	,	,	PUNCT
aijes-5167	65	34	construction	construction	NOUN
aijes-5167	65	35	permit	permit	NOUN
aijes-5167	65	36	,	,	PUNCT
aijes-5167	65	37	plans	plan	NOUN
aijes-5167	65	38	,	,	PUNCT
aijes-5167	65	39	cadastral	cadastral	ADJ
aijes-5167	65	40	sketches	sketch	NOUN
aijes-5167	65	41	)	)	PUNCT
aijes-5167	65	42	or	or	CCONJ
aijes-5167	65	43	the	the	DET
aijes-5167	65	44	sales	sale	NOUN
aijes-5167	65	45	contract	contract	NOUN
aijes-5167	65	46	(	(	PUNCT
aijes-5167	65	47	cadastral	cadastral	ADJ
aijes-5167	65	48	documentation	documentation	NOUN
aijes-5167	65	49	)	)	PUNCT
aijes-5167	65	50	,	,	PUNCT
aijes-5167	65	51	the	the	DET
aijes-5167	65	52	usable	usable	ADJ
aijes-5167	65	53	area	area	NOUN
aijes-5167	65	54	and	and	CCONJ
aijes-5167	65	55	not	not	PART
aijes-5167	65	56	of	of	ADP
aijes-5167	65	57	the	the	DET
aijes-5167	65	58	built	build	VERB
aijes-5167	65	59	one	one	NUM
aijes-5167	65	60	.	.	PUNCT
aijes-5167	66	1	especially	especially	ADV
aijes-5167	66	2	in	in	ADP
aijes-5167	66	3	the	the	DET
aijes-5167	66	4	situation	situation	NOUN
aijes-5167	66	5	of	of	ADP
aijes-5167	66	6	the	the	DET
aijes-5167	66	7	intention	intention	NOUN
aijes-5167	66	8	to	to	PART
aijes-5167	66	9	purchase	purchase	VERB
aijes-5167	66	10	a	a	DET
aijes-5167	66	11	future	future	ADJ
aijes-5167	66	12	building	building	NOUN
aijes-5167	66	13	,	,	PUNCT
aijes-5167	66	14	it	it	PRON
aijes-5167	66	15	is	be	AUX
aijes-5167	66	16	important	important	ADJ
aijes-5167	66	17	to	to	PART
aijes-5167	66	18	check	check	VERB
aijes-5167	66	19	according	accord	VERB
aijes-5167	66	20	to	to	ADP
aijes-5167	66	21	the	the	DET
aijes-5167	66	22	clauses	clause	NOUN
aijes-5167	66	23	of	of	ADP
aijes-5167	66	24	the	the	DET
aijes-5167	66	25	pre	pre	NOUN
aijes-5167	66	26	-	-	NOUN
aijes-5167	66	27	contract	contract	NOUN
aijes-5167	66	28	,	,	PUNCT
aijes-5167	66	29	the	the	DET
aijes-5167	66	30	margin	margin	NOUN
aijes-5167	66	31	of	of	ADP
aijes-5167	66	32	difference	difference	NOUN
aijes-5167	66	33	between	between	ADP
aijes-5167	66	34	the	the	DET
aijes-5167	66	35	areas	area	NOUN
aijes-5167	66	36	of	of	ADP
aijes-5167	66	37	the	the	DET
aijes-5167	66	38	building	building	NOUN
aijes-5167	66	39	resulting	result	VERB
aijes-5167	66	40	from	from	ADP
aijes-5167	66	41	the	the	DET
aijes-5167	66	42	cadastral	cadastral	ADJ
aijes-5167	66	43	sketches	sketch	NOUN
aijes-5167	66	44	and	and	CCONJ
aijes-5167	66	45	those	those	PRON
aijes-5167	66	46	specified	specify	VERB
aijes-5167	66	47	in	in	ADP
aijes-5167	66	48	the	the	DET
aijes-5167	66	49	pre	pre	NOUN
aijes-5167	66	50	-	-	NOUN
aijes-5167	66	51	contract	contract	NOUN
aijes-5167	66	52	because	because	SCONJ
aijes-5167	66	53	if	if	SCONJ
aijes-5167	66	54	,	,	PUNCT
aijes-5167	66	55	according	accord	VERB
aijes-5167	66	56	to	to	ADP
aijes-5167	66	57	the	the	DET
aijes-5167	66	58	estimates	estimate	NOUN
aijes-5167	66	59	of	of	ADP
aijes-5167	66	60	the	the	DET
aijes-5167	66	61	construction	construction	NOUN
aijes-5167	66	62	project	project	NOUN
aijes-5167	66	63	,	,	PUNCT
aijes-5167	66	64	the	the	DET
aijes-5167	66	65	usable	usable	ADJ
aijes-5167	66	66	area	area	NOUN
aijes-5167	66	67	is	be	AUX
aijes-5167	66	68	close	close	ADJ
aijes-5167	66	69	to	to	ADP
aijes-5167	66	70	size	size	NOUN
aijes-5167	66	71	limit	limit	NOUN
aijes-5167	66	72	of	of	ADP
aijes-5167	66	73	120	120	NUM
aijes-5167	66	74	sqm	sqm	NOUN
aijes-5167	66	75	.	.	PUNCT
aijes-5167	66	76	,	,	PUNCT
aijes-5167	66	77	it	it	PRON
aijes-5167	66	78	is	be	AUX
aijes-5167	66	79	possible	possible	ADJ
aijes-5167	66	80	that	that	SCONJ
aijes-5167	66	81	the	the	DET
aijes-5167	66	82	useful	useful	ADJ
aijes-5167	66	83	surface	surface	NOUN
aijes-5167	66	84	resulting	result	VERB
aijes-5167	66	85	after	after	ADP
aijes-5167	66	86	the	the	DET
aijes-5167	66	87	completion	completion	NOUN
aijes-5167	66	88	of	of	ADP
aijes-5167	66	89	the	the	DET
aijes-5167	66	90	construction	construction	NOUN
aijes-5167	66	91	will	will	AUX
aijes-5167	66	92	exceed	exceed	VERB
aijes-5167	66	93	the	the	DET
aijes-5167	66	94	legal	legal	ADJ
aijes-5167	66	95	limit	limit	NOUN
aijes-5167	66	96	,	,	PUNCT
aijes-5167	66	97	the	the	DET
aijes-5167	66	98	price	price	NOUN
aijes-5167	66	99	of	of	ADP
aijes-5167	66	100	the	the	DET
aijes-5167	66	101	property	property	NOUN
aijes-5167	66	102	will	will	AUX
aijes-5167	66	103	increase	increase	VERB
aijes-5167	66	104	significantly	significantly	ADV
aijes-5167	66	105	by	by	ADP
aijes-5167	66	106	changing	change	VERB
aijes-5167	66	107	the	the	DET
aijes-5167	66	108	vat	vat	NOUN
aijes-5167	66	109	rate	rate	NOUN
aijes-5167	66	110	from	from	ADP
aijes-5167	66	111	5	5	NUM
aijes-5167	66	112	%	%	NOUN
aijes-5167	66	113	to	to	PART
aijes-5167	66	114	19	19	NUM
aijes-5167	66	115	%	%	NOUN
aijes-5167	66	116	.	.	PUNCT
aijes-5167	67	1	on	on	ADP
aijes-5167	67	2	the	the	DET
aijes-5167	67	3	other	other	ADJ
aijes-5167	67	4	hand	hand	NOUN
aijes-5167	67	5	,	,	PUNCT
aijes-5167	67	6	the	the	DET
aijes-5167	67	7	tax	tax	NOUN
aijes-5167	67	8	legislation	legislation	NOUN
aijes-5167	67	9	establishes	establish	VERB
aijes-5167	67	10	that	that	SCONJ
aijes-5167	67	11	when	when	SCONJ
aijes-5167	67	12	measuring	measure	VERB
aijes-5167	67	13	the	the	DET
aijes-5167	67	14	total	total	ADJ
aijes-5167	67	15	usable	usable	ADJ
aijes-5167	67	16	area	area	NOUN
aijes-5167	67	17	of	of	ADP
aijes-5167	67	18	the	the	DET
aijes-5167	67	19	building	building	NOUN
aijes-5167	67	20	,	,	PUNCT
aijes-5167	67	21	the	the	DET
aijes-5167	67	22	area	area	NOUN
aijes-5167	67	23	of	of	ADP
aijes-5167	67	24	the	the	DET
aijes-5167	67	25	household	household	NOUN
aijes-5167	67	26	annexes	annexe	NOUN
aijes-5167	67	27	will	will	AUX
aijes-5167	67	28	not	not	PART
aijes-5167	67	29	be	be	AUX
aijes-5167	67	30	taken	take	VERB
aijes-5167	67	31	into	into	ADP
aijes-5167	67	32	account	account	NOUN
aijes-5167	67	33	.	.	PUNCT
aijes-5167	68	1	law	law	NOUN
aijes-5167	68	2	no	no	INTJ
aijes-5167	68	3	.	.	PUNCT
aijes-5167	69	1	50/1991	50/1991	PROPN
aijes-5167	69	2	classifies	classify	VERB
aijes-5167	69	3	the	the	DET
aijes-5167	69	4	notion	notion	NOUN
aijes-5167	69	5	of	of	ADP
aijes-5167	69	6	household	household	NOUN
aijes-5167	69	7	annexes	annexe	NOUN
aijes-5167	69	8	as	as	ADP
aijes-5167	69	9	the	the	DET
aijes-5167	69	10	constructions	construction	NOUN
aijes-5167	69	11	of	of	ADP
aijes-5167	69	12	a	a	DET
aijes-5167	69	13	definitive	definitive	ADJ
aijes-5167	69	14	or	or	CCONJ
aijes-5167	69	15	temporary	temporary	ADJ
aijes-5167	69	16	nature	nature	NOUN
aijes-5167	69	17	,	,	PUNCT
aijes-5167	69	18	intended	intend	VERB
aijes-5167	69	19	to	to	PART
aijes-5167	69	20	house	house	VERB
aijes-5167	69	21	specific	specific	ADJ
aijes-5167	69	22	activities	activity	NOUN
aijes-5167	69	23	,	,	PUNCT
aijes-5167	69	24	complementary	complementary	ADJ
aijes-5167	69	25	to	to	ADP
aijes-5167	69	26	the	the	DET
aijes-5167	69	27	housing	housing	NOUN
aijes-5167	69	28	function	function	NOUN
aijes-5167	69	29	,	,	PUNCT
aijes-5167	69	30	which	which	PRON
aijes-5167	69	31	,	,	PUNCT
aijes-5167	69	32	by	by	ADP
aijes-5167	69	33	being	be	AUX
aijes-5167	69	34	located	locate	VERB
aijes-5167	69	35	in	in	ADP
aijes-5167	69	36	the	the	DET
aijes-5167	69	37	vicinity	vicinity	NOUN
aijes-5167	69	38	of	of	ADP
aijes-5167	69	39	the	the	DET
aijes-5167	69	40	home	home	NOUN
aijes-5167	69	41	,	,	PUNCT
aijes-5167	69	42	make	make	VERB
aijes-5167	69	43	up	up	ADP
aijes-5167	69	44	together	together	ADV
aijes-5167	69	45	with	with	ADP
aijes-5167	69	46	it	it	PRON
aijes-5167	69	47	a	a	DET
aijes-5167	69	48	distinct	distinct	ADJ
aijes-5167	69	49	functional	functional	ADJ
aijes-5167	69	50	unit	unit	NOUN
aijes-5167	69	51	.	.	PUNCT
aijes-5167	70	1	in	in	ADP
aijes-5167	70	2	the	the	DET
aijes-5167	70	3	category	category	NOUN
aijes-5167	70	4	of	of	ADP
aijes-5167	70	5	household	household	NOUN
aijes-5167	70	6	annexes	annexe	NOUN
aijes-5167	70	7	,	,	PUNCT
aijes-5167	70	8	as	as	ADP
aijes-5167	70	9	a	a	DET
aijes-5167	70	10	rule	rule	NOUN
aijes-5167	70	11	in	in	ADP
aijes-5167	70	12	the	the	DET
aijes-5167	70	13	countryside	countryside	NOUN
aijes-5167	70	14	,	,	PUNCT
aijes-5167	70	15	are	be	AUX
aijes-5167	70	16	included	include	VERB
aijes-5167	70	17	:	:	PUNCT
aijes-5167	70	18	summer	summer	NOUN
aijes-5167	70	19	kitchens	kitchen	NOUN
aijes-5167	70	20	,	,	PUNCT
aijes-5167	70	21	stables	stable	NOUN
aijes-5167	70	22	for	for	ADP
aijes-5167	70	23	large	large	ADJ
aijes-5167	70	24	animals	animal	NOUN
aijes-5167	70	25	,	,	PUNCT
aijes-5167	70	26	barns	barn	NOUN
aijes-5167	70	27	,	,	PUNCT
aijes-5167	70	28	warehouses	warehouse	NOUN
aijes-5167	70	29	,	,	PUNCT
aijes-5167	70	30	warehouses	warehouse	NOUN
aijes-5167	70	31	and	and	CCONJ
aijes-5167	70	32	the	the	DET
aijes-5167	70	33	like	like	ADJ
aijes-5167	70	34	.	.	PUNCT
aijes-5167	71	1	similarly	similarly	ADV
aijes-5167	71	2	,	,	PUNCT
aijes-5167	71	3	garages	garage	NOUN
aijes-5167	71	4	,	,	PUNCT
aijes-5167	71	5	conservatories	conservatory	NOUN
aijes-5167	71	6	,	,	PUNCT
aijes-5167	71	7	swimming	swimming	NOUN
aijes-5167	71	8	pools	pool	NOUN
aijes-5167	71	9	and	and	CCONJ
aijes-5167	71	10	the	the	DET
aijes-5167	71	11	like	like	NOUN
aijes-5167	71	12	are	be	AUX
aijes-5167	71	13	assimilated	assimilate	VERB
aijes-5167	71	14	to	to	ADP
aijes-5167	71	15	the	the	DET
aijes-5167	71	16	notion	notion	NOUN
aijes-5167	71	17	of	of	ADP
aijes-5167	71	18	outbuildings	outbuilding	NOUN
aijes-5167	71	19	.	.	PUNCT
aijes-5167	72	1	however	however	ADV
aijes-5167	72	2	,	,	PUNCT
aijes-5167	72	3	the	the	DET
aijes-5167	72	4	household	household	NOUN
aijes-5167	72	5	annexes	annexe	NOUN
aijes-5167	72	6	as	as	ADV
aijes-5167	72	7	well	well	ADV
aijes-5167	72	8	as	as	ADP
aijes-5167	72	9	the	the	DET
aijes-5167	72	10	land	land	NOUN
aijes-5167	72	11	on	on	ADP
aijes-5167	72	12	which	which	PRON
aijes-5167	72	13	the	the	DET
aijes-5167	72	14	constructions	construction	NOUN
aijes-5167	72	15	are	be	AUX
aijes-5167	72	16	located	locate	VERB
aijes-5167	72	17	will	will	AUX
aijes-5167	72	18	be	be	AUX
aijes-5167	72	19	taken	take	VERB
aijes-5167	72	20	into	into	ADP
aijes-5167	72	21	account	account	NOUN
aijes-5167	72	22	when	when	SCONJ
aijes-5167	72	23	meeting	meet	VERB
aijes-5167	72	24	the	the	DET
aijes-5167	72	25	value	value	NOUN
aijes-5167	72	26	threshold	threshold	NOUN
aijes-5167	72	27	condition	condition	NOUN
aijes-5167	72	28	of	of	ADP
aijes-5167	72	29	the	the	DET
aijes-5167	72	30	transaction	transaction	NOUN
aijes-5167	72	31	,	,	PUNCT
aijes-5167	72	32	under	under	ADP
aijes-5167	72	33	certain	certain	ADJ
aijes-5167	72	34	conditions	condition	NOUN
aijes-5167	72	35	.	.	PUNCT
aijes-5167	73	1	according	accord	VERB
aijes-5167	73	2	to	to	ADP
aijes-5167	73	3	the	the	DET
aijes-5167	73	4	relevant	relevant	ADJ
aijes-5167	73	5	legal	legal	ADJ
aijes-5167	73	6	provisions	provision	NOUN
aijes-5167	73	7	in	in	ADP
aijes-5167	73	8	this	this	DET
aijes-5167	73	9	area	area	NOUN
aijes-5167	73	10	,	,	PUNCT
aijes-5167	73	11	for	for	ADP
aijes-5167	73	12	the	the	DET
aijes-5167	73	13	applicability	applicability	NOUN
aijes-5167	73	14	of	of	ADP
aijes-5167	73	15	the	the	DET
aijes-5167	73	16	reduced	reduce	VERB
aijes-5167	73	17	vat	vat	NOUN
aijes-5167	73	18	rate	rate	NOUN
aijes-5167	73	19	,	,	PUNCT
aijes-5167	73	20	the	the	DET
aijes-5167	73	21	transfer	transfer	NOUN
aijes-5167	73	22	of	of	ADP
aijes-5167	73	23	ownership	ownership	NOUN
aijes-5167	73	24	must	must	AUX
aijes-5167	73	25	concern	concern	VERB
aijes-5167	73	26	a	a	DET
aijes-5167	73	27	building	building	NOUN
aijes-5167	73	28	that	that	PRON
aijes-5167	73	29	,	,	PUNCT
aijes-5167	73	30	at	at	ADP
aijes-5167	73	31	the	the	DET
aijes-5167	73	32	time	time	NOUN
aijes-5167	73	33	of	of	ADP
aijes-5167	73	34	sale	sale	NOUN
aijes-5167	73	35	,	,	PUNCT
aijes-5167	73	36	can	can	AUX
aijes-5167	73	37	be	be	AUX
aijes-5167	73	38	lived	live	VERB
aijes-5167	73	39	in	in	ADP
aijes-5167	73	40	as	as	ADV
aijes-5167	73	41	such	such	ADJ
aijes-5167	73	42	.	.	PUNCT
aijes-5167	74	1	the	the	DET
aijes-5167	74	2	phrase	phrase	NOUN
aijes-5167	74	3	used	use	VERB
aijes-5167	74	4	by	by	ADP
aijes-5167	74	5	the	the	DET
aijes-5167	74	6	legislator	legislator	NOUN
aijes-5167	74	7	,	,	PUNCT
aijes-5167	74	8	"	"	PUNCT
aijes-5167	74	9	habited	habit	VERB
aijes-5167	74	10	as	as	ADP
aijes-5167	74	11	such	such	ADJ
aijes-5167	74	12	"	"	PUNCT
aijes-5167	74	13	does	do	AUX
aijes-5167	74	14	not	not	PART
aijes-5167	74	15	benefit	benefit	VERB
aijes-5167	74	16	from	from	ADP
aijes-5167	74	17	a	a	DET
aijes-5167	74	18	definition	definition	NOUN
aijes-5167	74	19	of	of	ADP
aijes-5167	74	20	the	the	DET
aijes-5167	74	21	term	term	NOUN
aijes-5167	74	22	,	,	PUNCT
aijes-5167	74	23	leaving	leave	VERB
aijes-5167	74	24	room	room	NOUN
aijes-5167	74	25	for	for	ADP
aijes-5167	74	26	interpretations	interpretation	NOUN
aijes-5167	74	27	that	that	PRON
aijes-5167	74	28	can	can	AUX
aijes-5167	74	29	generate	generate	VERB
aijes-5167	74	30	problems	problem	NOUN
aijes-5167	74	31	regarding	regard	VERB
aijes-5167	74	32	the	the	DET
aijes-5167	74	33	classification	classification	NOUN
aijes-5167	74	34	of	of	ADP
aijes-5167	74	35	the	the	DET
aijes-5167	74	36	transaction	transaction	NOUN
aijes-5167	74	37	in	in	ADP
aijes-5167	74	38	one	one	NUM
aijes-5167	74	39	or	or	CCONJ
aijes-5167	74	40	another	another	DET
aijes-5167	74	41	vat	vat	NOUN
aijes-5167	74	42	rate	rate	NOUN
aijes-5167	74	43	.	.	PUNCT
aijes-5167	75	1	thus	thus	ADV
aijes-5167	75	2	,	,	PUNCT
aijes-5167	75	3	in	in	ADP
aijes-5167	75	4	a	a	DET
aijes-5167	75	5	generalized	generalized	ADJ
aijes-5167	75	6	interpretation	interpretation	NOUN
aijes-5167	75	7	,	,	PUNCT
aijes-5167	75	8	the	the	DET
aijes-5167	75	9	fiscal	fiscal	ADJ
aijes-5167	75	10	body	body	NOUN
aijes-5167	75	11	considers	consider	VERB
aijes-5167	75	12	that	that	SCONJ
aijes-5167	75	13	a	a	DET
aijes-5167	75	14	building	building	NOUN
aijes-5167	75	15	can	can	AUX
aijes-5167	75	16	be	be	AUX
aijes-5167	75	17	inhabited	inhabit	VERB
aijes-5167	75	18	as	as	ADP
aijes-5167	75	19	such	such	ADJ
aijes-5167	75	20	by	by	ADP
aijes-5167	75	21	reference	reference	NOUN
aijes-5167	75	22	to	to	ADP
aijes-5167	75	23	the	the	DET
aijes-5167	75	24	provisions	provision	NOUN
aijes-5167	75	25	of	of	ADP
aijes-5167	75	26	art	art	NOUN
aijes-5167	75	27	.	.	PUNCT
aijes-5167	76	1	2	2	NUM
aijes-5167	76	2	lit	light	VERB
aijes-5167	76	3	.	.	PUNCT
aijes-5167	77	1	b	b	X
aijes-5167	77	2	)	)	PUNCT
aijes-5167	77	3	from	from	ADP
aijes-5167	77	4	law	law	NOUN
aijes-5167	77	5	no	no	NOUN
aijes-5167	77	6	.	.	PUNCT
aijes-5167	78	1	114/1996	114/1996	NUM
aijes-5167	78	2	of	of	ADP
aijes-5167	78	3	housing	housing	NOUN
aijes-5167	78	4	,	,	PUNCT
aijes-5167	78	5	which	which	PRON
aijes-5167	78	6	defines	define	VERB
aijes-5167	78	7	the	the	DET
aijes-5167	78	8	phrase	phrase	NOUN
aijes-5167	78	9	"	"	PUNCT
aijes-5167	78	10	convenient	convenient	ADJ
aijes-5167	78	11	housing	housing	NOUN
aijes-5167	78	12	"	"	PUNCT
aijes-5167	78	13	,	,	PUNCT
aijes-5167	78	14	namely	namely	ADV
aijes-5167	78	15	a	a	DET
aijes-5167	78	16	"	"	PUNCT
aijes-5167	78	17	housing	housing	NOUN
aijes-5167	78	18	that	that	PRON
aijes-5167	78	19	,	,	PUNCT
aijes-5167	78	20	by	by	ADP
aijes-5167	78	21	the	the	DET
aijes-5167	78	22	degree	degree	NOUN
aijes-5167	78	23	of	of	ADP
aijes-5167	78	24	satisfaction	satisfaction	NOUN
aijes-5167	78	25	of	of	ADP
aijes-5167	78	26	the	the	DET
aijes-5167	78	27	relationship	relationship	NOUN
aijes-5167	78	28	between	between	ADP
aijes-5167	78	29	the	the	DET
aijes-5167	78	30	user	user	NOUN
aijes-5167	78	31	's	's	PART
aijes-5167	78	32	requirement	requirement	NOUN
aijes-5167	78	33	and	and	CCONJ
aijes-5167	78	34	the	the	DET
aijes-5167	78	35	characteristics	characteristic	NOUN
aijes-5167	78	36	of	of	ADP
aijes-5167	78	37	the	the	DET
aijes-5167	78	38	housing	housing	NOUN
aijes-5167	78	39	,	,	PUNCT
aijes-5167	78	40	at	at	ADP
aijes-5167	78	41	a	a	DET
aijes-5167	78	42	given	give	VERB
aijes-5167	78	43	moment	moment	NOUN
aijes-5167	78	44	,	,	PUNCT
aijes-5167	78	45	covers	cover	VERB
aijes-5167	78	46	the	the	DET
aijes-5167	78	47	essential	essential	ADJ
aijes-5167	78	48	needs	need	NOUN
aijes-5167	78	49	of	of	ADP
aijes-5167	78	50	rest	rest	NOUN
aijes-5167	78	51	,	,	PUNCT
aijes-5167	78	52	food	food	NOUN
aijes-5167	78	53	preparation	preparation	NOUN
aijes-5167	78	54	,	,	PUNCT
aijes-5167	78	55	education	education	NOUN
aijes-5167	78	56	and	and	CCONJ
aijes-5167	78	57	hygiene	hygiene	NOUN
aijes-5167	78	58	,	,	PUNCT
aijes-5167	78	59	ensuring	ensure	VERB
aijes-5167	78	60	the	the	DET
aijes-5167	78	61	minimum	minimum	ADJ
aijes-5167	78	62	requirements	requirement	NOUN
aijes-5167	78	63	presented	present	VERB
aijes-5167	78	64	in	in	ADP
aijes-5167	78	65	annex	annex	NOUN
aijes-5167	78	66	no	no	NOUN
aijes-5167	78	67	.	.	NOUN
aijes-5167	78	68	1	1	NUM
aijes-5167	78	69	to	to	PART
aijes-5167	78	70	law	law	VERB
aijes-5167	78	71	no	no	NOUN
aijes-5167	78	72	.	.	PUNCT
aijes-5167	79	1	114/1996	114/1996	NUM
aijes-5167	79	2	"	"	PUNCT
aijes-5167	79	3	.	.	PUNCT
aijes-5167	80	1	appendix	appendix	VERB
aijes-5167	80	2	no	no	NOUN
aijes-5167	80	3	.	.	NOUN
aijes-5167	80	4	1	1	NUM
aijes-5167	80	5	to	to	PART
aijes-5167	80	6	law	law	VERB
aijes-5167	80	7	114/1996	114/1996	NUM
aijes-5167	80	8	includes	include	VERB
aijes-5167	80	9	a	a	DET
aijes-5167	80	10	list	list	NOUN
aijes-5167	80	11	of	of	ADP
aijes-5167	80	12	minimum	minimum	ADJ
aijes-5167	80	13	requirements	requirement	NOUN
aijes-5167	80	14	for	for	ADP
aijes-5167	80	15	convenient	convenient	ADJ
aijes-5167	80	16	housing	housing	NOUN
aijes-5167	80	17	,	,	PUNCT
aijes-5167	80	18	such	such	ADJ
aijes-5167	80	19	as	as	ADP
aijes-5167	80	20	free	free	ADJ
aijes-5167	80	21	individual	individual	ADJ
aijes-5167	80	22	access	access	NOUN
aijes-5167	80	23	to	to	ADP
aijes-5167	80	24	the	the	DET
aijes-5167	80	25	living	living	NOUN
aijes-5167	80	26	space	space	NOUN
aijes-5167	80	27	,	,	PUNCT
aijes-5167	80	28	without	without	ADP
aijes-5167	80	29	disturbing	disturb	VERB
aijes-5167	80	30	the	the	DET
aijes-5167	80	31	possession	possession	NOUN
aijes-5167	80	32	and	and	CCONJ
aijes-5167	80	33	exclusive	exclusive	ADJ
aijes-5167	80	34	use	use	NOUN
aijes-5167	80	35	of	of	ADP
aijes-5167	80	36	the	the	DET
aijes-5167	80	37	space	space	NOUN
aijes-5167	80	38	owned	own	VERB
aijes-5167	80	39	by	by	ADP
aijes-5167	80	40	another	another	DET
aijes-5167	80	41	person	person	NOUN
aijes-5167	80	42	or	or	CCONJ
aijes-5167	80	43	family	family	NOUN
aijes-5167	80	44	,	,	PUNCT
aijes-5167	80	45	space	space	NOUN
aijes-5167	80	46	for	for	ADP
aijes-5167	80	47	rest	rest	NOUN
aijes-5167	80	48	,	,	PUNCT
aijes-5167	80	49	space	space	NOUN
aijes-5167	80	50	for	for	ADP
aijes-5167	80	51	food	food	NOUN
aijes-5167	80	52	preparation	preparation	NOUN
aijes-5167	80	53	,	,	PUNCT
aijes-5167	80	54	sanitary	sanitary	NOUN
aijes-5167	80	55	group	group	NOUN
aijes-5167	80	56	,	,	PUNCT
aijes-5167	80	57	access	access	NOUN
aijes-5167	80	58	to	to	ADP
aijes-5167	80	59	electricity	electricity	NOUN
aijes-5167	80	60	and	and	CCONJ
aijes-5167	80	61	drinking	drinking	NOUN
aijes-5167	80	62	water	water	NOUN
aijes-5167	80	63	,	,	PUNCT
aijes-5167	80	64	controlled	control	VERB
aijes-5167	80	65	disposal	disposal	NOUN
aijes-5167	80	66	of	of	ADP
aijes-5167	80	67	waste	waste	NOUN
aijes-5167	80	68	water	water	NOUN
aijes-5167	80	69	and	and	CCONJ
aijes-5167	80	70	household	household	NOUN
aijes-5167	80	71	waste	waste	NOUN
aijes-5167	80	72	,	,	PUNCT
aijes-5167	80	73	etc	etc	X
aijes-5167	80	74	.	.	X
aijes-5167	81	1	3	3	X
aijes-5167	81	2	.	.	X
aijes-5167	81	3	provisions	provision	NOUN
aijes-5167	81	4	of	of	ADP
aijes-5167	81	5	the	the	DET
aijes-5167	81	6	fiscal	fiscal	ADJ
aijes-5167	81	7	code	code	NOUN
aijes-5167	81	8	starting	start	VERB
aijes-5167	81	9	january	january	PROPN
aijes-5167	81	10	1	1	NUM
aijes-5167	81	11	,	,	PUNCT
aijes-5167	81	12	2023	2023	NUM
aijes-5167	81	13	but	but	CCONJ
aijes-5167	81	14	let	let	VERB
aijes-5167	81	15	's	us	PRON
aijes-5167	81	16	see	see	VERB
aijes-5167	81	17	concretely	concretely	ADV
aijes-5167	81	18	what	what	PRON
aijes-5167	81	19	are	be	AUX
aijes-5167	81	20	the	the	DET
aijes-5167	81	21	news	news	NOUN
aijes-5167	81	22	.	.	PUNCT
aijes-5167	82	1	thus	thus	ADV
aijes-5167	82	2	,	,	PUNCT
aijes-5167	82	3	from	from	ADP
aijes-5167	82	4	january	january	PROPN
aijes-5167	82	5	1	1	NUM
aijes-5167	82	6	,	,	PUNCT
aijes-5167	82	7	2023	2023	NUM
aijes-5167	82	8	,	,	PUNCT
aijes-5167	82	9	the	the	DET
aijes-5167	82	10	fiscal	fiscal	ADJ
aijes-5167	82	11	code	code	NOUN
aijes-5167	82	12	underwent	underwent	NOUN
aijes-5167	82	13	changes	change	NOUN
aijes-5167	82	14	by	by	ADP
aijes-5167	82	15	o.u.g	o.u.g	NOUN
aijes-5167	82	16	.	.	PUNCT
aijes-5167	82	17	16	16	NUM
aijes-5167	82	18	/2022	/2022	PUNCT
aijes-5167	82	19	,	,	PUNCT
aijes-5167	82	20	thus	thus	ADV
aijes-5167	82	21	the	the	DET
aijes-5167	82	22	5	5	NUM
aijes-5167	82	23	%	%	NOUN
aijes-5167	82	24	vat	vat	NOUN
aijes-5167	82	25	rate	rate	NOUN
aijes-5167	82	26	will	will	AUX
aijes-5167	82	27	be	be	AUX
aijes-5167	82	28	applied	apply	VERB
aijes-5167	82	29	to	to	ADP
aijes-5167	82	30	the	the	DET
aijes-5167	82	31	purchase	purchase	NOUN
aijes-5167	82	32	of	of	ADP
aijes-5167	82	33	a	a	DET
aijes-5167	82	34	single	single	ADJ
aijes-5167	82	35	house	house	NOUN
aijes-5167	82	36	with	with	ADP
aijes-5167	82	37	a	a	DET
aijes-5167	82	38	price	price	NOUN
aijes-5167	82	39	of	of	ADP
aijes-5167	82	40	no	no	DET
aijes-5167	82	41	more	more	ADJ
aijes-5167	82	42	than	than	ADP
aijes-5167	82	43	600,000	600,000	NUM
aijes-5167	82	44	lei	leu	NOUN
aijes-5167	82	45	,	,	PUNCT
aijes-5167	82	46	exclusive	exclusive	ADJ
aijes-5167	82	47	of	of	ADP
aijes-5167	82	48	vat	vat	NOUN
aijes-5167	82	49	.	.	PUNCT
aijes-5167	83	1	compared	compare	VERB
aijes-5167	83	2	to	to	ADP
aijes-5167	83	3	the	the	DET
aijes-5167	83	4	current	current	ADJ
aijes-5167	83	5	rules	rule	NOUN
aijes-5167	83	6	(	(	PUNCT
aijes-5167	83	7	two	two	NUM
aijes-5167	83	8	existing	exist	VERB
aijes-5167	83	9	caps	cap	NOUN
aijes-5167	83	10	,	,	PUNCT
aijes-5167	83	11	one	one	NUM
aijes-5167	83	12	with	with	ADP
aijes-5167	83	13	an	an	DET
aijes-5167	83	14	unlimited	unlimited	ADJ
aijes-5167	83	15	number	number	NOUN
aijes-5167	83	16	of	of	ADP
aijes-5167	83	17	purchases	purchase	NOUN
aijes-5167	83	18	and	and	CCONJ
aijes-5167	83	19	another	another	DET
aijes-5167	83	20	applicable	applicable	ADJ
aijes-5167	83	21	for	for	ADP
aijes-5167	83	22	only	only	ADV
aijes-5167	83	23	one	one	NUM
aijes-5167	83	24	possible	possible	ADJ
aijes-5167	83	25	purchase	purchase	NOUN
aijes-5167	83	26	)	)	PUNCT
aijes-5167	83	27	,	,	PUNCT
aijes-5167	83	28	the	the	DET
aijes-5167	83	29	new	new	ADJ
aijes-5167	83	30	rules	rule	NOUN
aijes-5167	83	31	seem	seem	VERB
aijes-5167	83	32	simpler	simple	ADJ
aijes-5167	83	33	:	:	PUNCT
aijes-5167	83	34	only	only	ADV
aijes-5167	83	35	one	one	NUM
aijes-5167	83	36	price	price	NOUN
aijes-5167	83	37	ceiling	ceiling	NOUN
aijes-5167	83	38	and	and	CCONJ
aijes-5167	83	39	only	only	ADV
aijes-5167	83	40	one	one	NUM
aijes-5167	83	41	possible	possible	ADJ
aijes-5167	83	42	purchase	purchase	NOUN
aijes-5167	83	43	.	.	PUNCT
aijes-5167	84	1	16	16	NUM
aijes-5167	84	2	if	if	SCONJ
aijes-5167	84	3	we	we	PRON
aijes-5167	84	4	take	take	VERB
aijes-5167	84	5	into	into	ADP
aijes-5167	84	6	account	account	NOUN
aijes-5167	84	7	the	the	DET
aijes-5167	84	8	recent	recent	ADJ
aijes-5167	84	9	changes	change	NOUN
aijes-5167	84	10	made	make	VERB
aijes-5167	84	11	to	to	ADP
aijes-5167	84	12	the	the	DET
aijes-5167	84	13	taxation	taxation	NOUN
aijes-5167	84	14	of	of	ADP
aijes-5167	84	15	rental	rental	ADJ
aijes-5167	84	16	income	income	NOUN
aijes-5167	84	17	for	for	ADP
aijes-5167	84	18	individuals	individual	NOUN
aijes-5167	84	19	,	,	PUNCT
aijes-5167	84	20	namely	namely	ADV
aijes-5167	84	21	the	the	DET
aijes-5167	84	22	elimination	elimination	NOUN
aijes-5167	84	23	of	of	ADP
aijes-5167	84	24	the	the	DET
aijes-5167	84	25	flat	flat	ADJ
aijes-5167	84	26	rate	rate	NOUN
aijes-5167	84	27	,	,	PUNCT
aijes-5167	84	28	which	which	PRON
aijes-5167	84	29	attracts	attract	VERB
aijes-5167	84	30	a	a	DET
aijes-5167	84	31	higher	high	ADJ
aijes-5167	84	32	rent	rent	NOUN
aijes-5167	84	33	tax	tax	NOUN
aijes-5167	84	34	,	,	PUNCT
aijes-5167	84	35	as	as	ADV
aijes-5167	84	36	well	well	ADV
aijes-5167	84	37	as	as	ADP
aijes-5167	84	38	the	the	DET
aijes-5167	84	39	limitation	limitation	NOUN
aijes-5167	84	40	of	of	ADP
aijes-5167	84	41	access	access	NOUN
aijes-5167	84	42	to	to	ADP
aijes-5167	84	43	a	a	DET
aijes-5167	84	44	single	single	ADJ
aijes-5167	84	45	dwelling	dwelling	ADJ
aijes-5167	84	46	subject	subject	NOUN
aijes-5167	84	47	to	to	ADP
aijes-5167	84	48	the	the	DET
aijes-5167	84	49	reduced	reduce	VERB
aijes-5167	84	50	vat	vat	NOUN
aijes-5167	84	51	rate	rate	NOUN
aijes-5167	84	52	and	and	CCONJ
aijes-5167	84	53	within	within	ADP
aijes-5167	84	54	the	the	DET
aijes-5167	84	55	limit	limit	NOUN
aijes-5167	84	56	of	of	ADP
aijes-5167	84	57	a	a	DET
aijes-5167	84	58	reduced	reduce	VERB
aijes-5167	84	59	ceiling	ceiling	NOUN
aijes-5167	84	60	,	,	PUNCT
aijes-5167	84	61	a	a	DET
aijes-5167	84	62	tendency	tendency	NOUN
aijes-5167	84	63	can	can	AUX
aijes-5167	84	64	be	be	AUX
aijes-5167	84	65	observed	observe	VERB
aijes-5167	84	66	that	that	PRON
aijes-5167	84	67	can	can	AUX
aijes-5167	84	68	discourage	discourage	VERB
aijes-5167	84	69	such	such	ADJ
aijes-5167	84	70	investments	investment	NOUN
aijes-5167	84	71	among	among	ADP
aijes-5167	84	72	natural	natural	ADJ
aijes-5167	84	73	persons	person	NOUN
aijes-5167	84	74	.	.	PUNCT
aijes-5167	85	1	it	it	PRON
aijes-5167	85	2	remains	remain	VERB
aijes-5167	85	3	to	to	PART
aijes-5167	85	4	be	be	AUX
aijes-5167	85	5	seen	see	VERB
aijes-5167	85	6	whether	whether	SCONJ
aijes-5167	85	7	this	this	PRON
aijes-5167	85	8	will	will	AUX
aijes-5167	85	9	have	have	VERB
aijes-5167	85	10	the	the	DET
aijes-5167	85	11	effect	effect	NOUN
aijes-5167	85	12	of	of	ADP
aijes-5167	85	13	a	a	DET
aijes-5167	85	14	migration	migration	NOUN
aijes-5167	85	15	of	of	ADP
aijes-5167	85	16	this	this	DET
aijes-5167	85	17	type	type	NOUN
aijes-5167	85	18	of	of	ADP
aijes-5167	85	19	investment	investment	NOUN
aijes-5167	85	20	to	to	ADP
aijes-5167	85	21	companies	company	NOUN
aijes-5167	85	22	,	,	PUNCT
aijes-5167	85	23	in	in	ADP
aijes-5167	85	24	which	which	DET
aijes-5167	85	25	case	case	NOUN
aijes-5167	85	26	they	they	PRON
aijes-5167	85	27	can	can	AUX
aijes-5167	85	28	apply	apply	VERB
aijes-5167	85	29	reverse	reverse	ADJ
aijes-5167	85	30	taxation	taxation	NOUN
aijes-5167	85	31	to	to	AUX
aijes-5167	85	32	vat	vat	VERB
aijes-5167	85	33	as	as	ADV
aijes-5167	85	34	well	well	ADV
aijes-5167	85	35	as	as	ADP
aijes-5167	85	36	certain	certain	ADJ
aijes-5167	85	37	expense	expense	NOUN
aijes-5167	85	38	deductions	deduction	NOUN
aijes-5167	85	39	.	.	PUNCT
aijes-5167	86	1	on	on	ADP
aijes-5167	86	2	the	the	DET
aijes-5167	86	3	other	other	ADJ
aijes-5167	86	4	hand	hand	NOUN
aijes-5167	86	5	,	,	PUNCT
aijes-5167	86	6	the	the	DET
aijes-5167	86	7	previous	previous	ADJ
aijes-5167	86	8	increase	increase	NOUN
aijes-5167	86	9	in	in	ADP
aijes-5167	86	10	the	the	DET
aijes-5167	86	11	ceiling	ceiling	NOUN
aijes-5167	86	12	had	have	VERB
aijes-5167	86	13	the	the	DET
aijes-5167	86	14	purpose	purpose	NOUN
aijes-5167	86	15	of	of	ADP
aijes-5167	86	16	aligning	align	VERB
aijes-5167	86	17	this	this	DET
aijes-5167	86	18	limit	limit	NOUN
aijes-5167	86	19	with	with	ADP
aijes-5167	86	20	the	the	DET
aijes-5167	86	21	current	current	ADJ
aijes-5167	86	22	price	price	NOUN
aijes-5167	86	23	of	of	ADP
aijes-5167	86	24	housing	housing	NOUN
aijes-5167	86	25	,	,	PUNCT
aijes-5167	86	26	given	give	VERB
aijes-5167	86	27	the	the	DET
aijes-5167	86	28	evolution	evolution	NOUN
aijes-5167	86	29	of	of	ADP
aijes-5167	86	30	the	the	DET
aijes-5167	86	31	real	real	ADJ
aijes-5167	86	32	estate	estate	NOUN
aijes-5167	86	33	market	market	NOUN
aijes-5167	86	34	.	.	PUNCT
aijes-5167	87	1	here	here	ADV
aijes-5167	87	2	is	be	AUX
aijes-5167	87	3	that	that	SCONJ
aijes-5167	87	4	,	,	PUNCT
aijes-5167	87	5	despite	despite	SCONJ
aijes-5167	87	6	the	the	DET
aijes-5167	87	7	maintenance	maintenance	NOUN
aijes-5167	87	8	of	of	ADP
aijes-5167	87	9	high	high	ADJ
aijes-5167	87	10	prices	price	NOUN
aijes-5167	87	11	on	on	ADP
aijes-5167	87	12	the	the	DET
aijes-5167	87	13	market	market	NOUN
aijes-5167	87	14	,	,	PUNCT
aijes-5167	87	15	the	the	DET
aijes-5167	87	16	maximum	maximum	ADJ
aijes-5167	87	17	ceiling	ceiling	NOUN
aijes-5167	87	18	under	under	ADP
aijes-5167	87	19	which	which	PRON
aijes-5167	87	20	you	you	PRON
aijes-5167	87	21	can	can	AUX
aijes-5167	87	22	buy	buy	VERB
aijes-5167	87	23	a	a	DET
aijes-5167	87	24	property	property	NOUN
aijes-5167	87	25	with	with	ADP
aijes-5167	87	26	reduced	reduce	VERB
aijes-5167	87	27	vat	vat	NOUN
aijes-5167	87	28	will	will	AUX
aijes-5167	87	29	decrease	decrease	VERB
aijes-5167	87	30	by	by	ADP
aijes-5167	87	31	100,000	100,000	NUM
aijes-5167	87	32	lei	leu	NOUN
aijes-5167	87	33	,	,	PUNCT
aijes-5167	87	34	which	which	PRON
aijes-5167	87	35	will	will	AUX
aijes-5167	87	36	,	,	PUNCT
aijes-5167	87	37	however	however	ADV
aijes-5167	87	38	,	,	PUNCT
aijes-5167	87	39	limit	limit	VERB
aijes-5167	87	40	the	the	DET
aijes-5167	87	41	population	population	NOUN
aijes-5167	87	42	's	's	PART
aijes-5167	87	43	access	access	NOUN
aijes-5167	87	44	to	to	ADP
aijes-5167	87	45	properties	property	NOUN
aijes-5167	87	46	with	with	ADP
aijes-5167	87	47	a	a	DET
aijes-5167	87	48	5	5	NUM
aijes-5167	87	49	%	%	NOUN
aijes-5167	87	50	vat	vat	NOUN
aijes-5167	87	51	rate	rate	NOUN
aijes-5167	87	52	.	.	PUNCT
aijes-5167	88	1	in	in	ADP
aijes-5167	88	2	addition	addition	NOUN
aijes-5167	88	3	to	to	ADP
aijes-5167	88	4	uncertainties	uncertainty	NOUN
aijes-5167	88	5	in	in	ADP
aijes-5167	88	6	the	the	DET
aijes-5167	88	7	planning	planning	NOUN
aijes-5167	88	8	of	of	ADP
aijes-5167	88	9	the	the	DET
aijes-5167	88	10	development	development	NOUN
aijes-5167	88	11	activity	activity	NOUN
aijes-5167	88	12	,	,	PUNCT
aijes-5167	88	13	due	due	ADP
aijes-5167	88	14	to	to	ADP
aijes-5167	88	15	frequent	frequent	ADJ
aijes-5167	88	16	changes	change	NOUN
aijes-5167	88	17	regarding	regard	VERB
aijes-5167	88	18	vat	vat	NOUN
aijes-5167	88	19	in	in	ADP
aijes-5167	88	20	the	the	DET
aijes-5167	88	21	current	current	ADJ
aijes-5167	88	22	context	context	NOUN
aijes-5167	88	23	of	of	ADP
aijes-5167	88	24	challenges	challenge	NOUN
aijes-5167	88	25	related	relate	VERB
aijes-5167	88	26	to	to	ADP
aijes-5167	88	27	inflation	inflation	NOUN
aijes-5167	88	28	,	,	PUNCT
aijes-5167	88	29	price	price	NOUN
aijes-5167	88	30	increases	increase	NOUN
aijes-5167	88	31	for	for	ADP
aijes-5167	88	32	construction	construction	NOUN
aijes-5167	88	33	materials	material	NOUN
aijes-5167	88	34	,	,	PUNCT
aijes-5167	88	35	increases	increase	NOUN
aijes-5167	88	36	in	in	ADP
aijes-5167	88	37	labor	labor	NOUN
aijes-5167	88	38	costs	cost	NOUN
aijes-5167	88	39	,	,	PUNCT
aijes-5167	88	40	real	real	ADJ
aijes-5167	88	41	estate	estate	NOUN
aijes-5167	88	42	developers	developer	NOUN
aijes-5167	88	43	will	will	AUX
aijes-5167	88	44	find	find	VERB
aijes-5167	88	45	themselves	themselves	PRON
aijes-5167	88	46	between	between	ADP
aijes-5167	88	47	the	the	DET
aijes-5167	88	48	need	need	NOUN
aijes-5167	88	49	to	to	PART
aijes-5167	88	50	ensure	ensure	VERB
aijes-5167	88	51	an	an	DET
aijes-5167	88	52	offer	offer	NOUN
aijes-5167	88	53	adequate	adequate	ADJ
aijes-5167	88	54	to	to	ADP
aijes-5167	88	55	the	the	DET
aijes-5167	88	56	new	new	ADJ
aijes-5167	88	57	ceiling	ceiling	NOUN
aijes-5167	88	58	and	and	CCONJ
aijes-5167	88	59	to	to	PART
aijes-5167	88	60	maintain	maintain	VERB
aijes-5167	88	61	the	the	DET
aijes-5167	88	62	profit	profit	NOUN
aijes-5167	88	63	margin	margin	NOUN
aijes-5167	88	64	.	.	PUNCT
aijes-5167	89	1	good	good	ADJ
aijes-5167	89	2	news	news	PROPN
aijes-5167	89	3	would	would	AUX
aijes-5167	89	4	be	be	AUX
aijes-5167	89	5	,	,	PUNCT
aijes-5167	89	6	however	however	ADV
aijes-5167	89	7	,	,	PUNCT
aijes-5167	89	8	maintaining	maintain	VERB
aijes-5167	89	9	the	the	DET
aijes-5167	89	10	5	5	NUM
aijes-5167	89	11	%	%	NOUN
aijes-5167	89	12	vat	vat	NOUN
aijes-5167	89	13	rate	rate	NOUN
aijes-5167	89	14	for	for	ADP
aijes-5167	89	15	buildings	building	NOUN
aijes-5167	89	16	delivered	deliver	VERB
aijes-5167	89	17	in	in	ADP
aijes-5167	89	18	2023	2023	NUM
aijes-5167	89	19	,	,	PUNCT
aijes-5167	89	20	but	but	CCONJ
aijes-5167	89	21	which	which	PRON
aijes-5167	89	22	fall	fall	VERB
aijes-5167	89	23	within	within	ADP
aijes-5167	89	24	the	the	DET
aijes-5167	89	25	conditions	condition	NOUN
aijes-5167	89	26	applicable	applicable	ADJ
aijes-5167	89	27	in	in	ADP
aijes-5167	89	28	2022	2022	NUM
aijes-5167	89	29	and	and	CCONJ
aijes-5167	89	30	for	for	ADP
aijes-5167	89	31	which	which	PRON
aijes-5167	89	32	advances	advance	NOUN
aijes-5167	89	33	were	be	AUX
aijes-5167	89	34	paid	pay	VERB
aijes-5167	89	35	in	in	ADP
aijes-5167	89	36	2022	2022	NUM
aijes-5167	89	37	.	.	PUNCT
aijes-5167	90	1	thus	thus	ADV
aijes-5167	90	2	,	,	PUNCT
aijes-5167	90	3	from	from	ADP
aijes-5167	90	4	the	the	DET
aijes-5167	90	5	transitional	transitional	ADJ
aijes-5167	90	6	provisions	provision	NOUN
aijes-5167	90	7	,	,	PUNCT
aijes-5167	90	8	it	it	PRON
aijes-5167	90	9	is	be	AUX
aijes-5167	90	10	possible	possible	ADJ
aijes-5167	90	11	understands	understand	VERB
aijes-5167	90	12	that	that	DET
aijes-5167	90	13	real	real	ADJ
aijes-5167	90	14	estate	estate	NOUN
aijes-5167	90	15	with	with	ADP
aijes-5167	90	16	a	a	DET
aijes-5167	90	17	value	value	NOUN
aijes-5167	90	18	below	below	ADP
aijes-5167	90	19	700,000	700,000	NUM
aijes-5167	90	20	lei	lei	X
aijes-5167	90	21	will	will	AUX
aijes-5167	90	22	still	still	ADV
aijes-5167	90	23	be	be	AUX
aijes-5167	90	24	able	able	ADJ
aijes-5167	90	25	to	to	PART
aijes-5167	90	26	be	be	AUX
aijes-5167	90	27	purchased	purchase	VERB
aijes-5167	90	28	with	with	ADP
aijes-5167	90	29	reduced	reduced	ADJ
aijes-5167	90	30	vat	vat	NOUN
aijes-5167	90	31	,	,	PUNCT
aijes-5167	90	32	if	if	SCONJ
aijes-5167	90	33	advances	advance	NOUN
aijes-5167	90	34	have	have	AUX
aijes-5167	90	35	been	be	AUX
aijes-5167	90	36	paid	pay	VERB
aijes-5167	90	37	for	for	ADP
aijes-5167	90	38	them	they	PRON
aijes-5167	90	39	in	in	ADP
aijes-5167	90	40	2022	2022	NUM
aijes-5167	90	41	.	.	PUNCT
aijes-5167	91	1	a	a	DET
aijes-5167	91	2	contrary	contrary	ADJ
aijes-5167	91	3	interpretation	interpretation	NOUN
aijes-5167	91	4	would	would	AUX
aijes-5167	91	5	directly	directly	ADV
aijes-5167	91	6	affect	affect	VERB
aijes-5167	91	7	individuals	individual	NOUN
aijes-5167	91	8	who	who	PRON
aijes-5167	91	9	contract	contract	VERB
aijes-5167	91	10	such	such	ADJ
aijes-5167	91	11	real	real	ADJ
aijes-5167	91	12	estate	estate	NOUN
aijes-5167	91	13	in	in	ADP
aijes-5167	91	14	2022	2022	NUM
aijes-5167	91	15	,	,	PUNCT
aijes-5167	91	16	for	for	ADP
aijes-5167	91	17	which	which	PRON
aijes-5167	91	18	the	the	DET
aijes-5167	91	19	percentage	percentage	NOUN
aijes-5167	91	20	increase	increase	NOUN
aijes-5167	91	21	might	might	AUX
aijes-5167	91	22	not	not	PART
aijes-5167	91	23	be	be	AUX
aijes-5167	91	24	financially	financially	ADV
aijes-5167	91	25	sustainable	sustainable	ADJ
aijes-5167	91	26	,	,	PUNCT
aijes-5167	91	27	from	from	ADP
aijes-5167	91	28	own	own	ADJ
aijes-5167	91	29	sources	source	NOUN
aijes-5167	91	30	or	or	CCONJ
aijes-5167	91	31	from	from	ADP
aijes-5167	91	32	lending	lending	NOUN
aijes-5167	91	33	.	.	PUNCT
aijes-5167	92	1	moreover	moreover	ADV
aijes-5167	92	2	,	,	PUNCT
aijes-5167	92	3	in	in	ADP
aijes-5167	92	4	such	such	DET
aijes-5167	92	5	a	a	DET
aijes-5167	92	6	situation	situation	NOUN
aijes-5167	92	7	we	we	PRON
aijes-5167	92	8	could	could	AUX
aijes-5167	92	9	see	see	VERB
aijes-5167	92	10	a	a	DET
aijes-5167	92	11	blockage	blockage	NOUN
aijes-5167	92	12	on	on	ADP
aijes-5167	92	13	the	the	DET
aijes-5167	92	14	real	real	ADJ
aijes-5167	92	15	estate	estate	NOUN
aijes-5167	92	16	market	market	NOUN
aijes-5167	92	17	,	,	PUNCT
aijes-5167	92	18	which	which	PRON
aijes-5167	92	19	is	be	AUX
aijes-5167	92	20	not	not	PART
aijes-5167	92	21	desirable	desirable	ADJ
aijes-5167	92	22	under	under	ADP
aijes-5167	92	23	the	the	DET
aijes-5167	92	24	current	current	ADJ
aijes-5167	92	25	conditions	condition	NOUN
aijes-5167	92	26	.	.	PUNCT
aijes-5167	93	1	according	accord	VERB
aijes-5167	93	2	to	to	ADP
aijes-5167	93	3	the	the	DET
aijes-5167	93	4	same	same	ADJ
aijes-5167	93	5	transitional	transitional	ADJ
aijes-5167	93	6	provisions	provision	NOUN
aijes-5167	93	7	,	,	PUNCT
aijes-5167	93	8	deliveries	delivery	NOUN
aijes-5167	93	9	made	make	VERB
aijes-5167	93	10	starting	start	VERB
aijes-5167	93	11	from	from	ADP
aijes-5167	93	12	2023	2023	NUM
aijes-5167	93	13	for	for	ADP
aijes-5167	93	14	buildings	building	NOUN
aijes-5167	93	15	with	with	ADP
aijes-5167	93	16	a	a	DET
aijes-5167	93	17	price	price	NOUN
aijes-5167	93	18	below	below	ADP
aijes-5167	93	19	450,000	450,000	NUM
aijes-5167	93	20	lei	leu	NOUN
aijes-5167	93	21	,	,	PUNCT
aijes-5167	93	22	for	for	ADP
aijes-5167	93	23	which	which	PRON
aijes-5167	93	24	preliminary	preliminary	ADJ
aijes-5167	93	25	contracts	contract	NOUN
aijes-5167	93	26	were	be	AUX
aijes-5167	93	27	concluded	conclude	VERB
aijes-5167	93	28	and	and	CCONJ
aijes-5167	93	29	advances	advance	NOUN
aijes-5167	93	30	received	receive	VERB
aijes-5167	93	31	in	in	ADP
aijes-5167	93	32	2022	2022	NUM
aijes-5167	93	33	,	,	PUNCT
aijes-5167	93	34	would	would	AUX
aijes-5167	93	35	not	not	PART
aijes-5167	93	36	be	be	AUX
aijes-5167	93	37	taken	take	VERB
aijes-5167	93	38	into	into	ADP
aijes-5167	93	39	account	account	NOUN
aijes-5167	93	40	when	when	SCONJ
aijes-5167	93	41	calculating	calculate	VERB
aijes-5167	93	42	the	the	DET
aijes-5167	93	43	limit	limit	NOUN
aijes-5167	93	44	of	of	ADP
aijes-5167	93	45	a	a	DET
aijes-5167	93	46	building	building	NOUN
aijes-5167	93	47	subject	subject	NOUN
aijes-5167	93	48	to	to	ADP
aijes-5167	93	49	the	the	DET
aijes-5167	93	50	5	5	NUM
aijes-5167	93	51	%	%	NOUN
aijes-5167	93	52	quota	quota	NOUN
aijes-5167	93	53	to	to	ADP
aijes-5167	93	54	vat	vat	NOUN
aijes-5167	93	55	,	,	PUNCT
aijes-5167	93	56	for	for	ADP
aijes-5167	93	57	each	each	DET
aijes-5167	93	58	individual	individual	NOUN
aijes-5167	93	59	.	.	PUNCT
aijes-5167	94	1	thus	thus	ADV
aijes-5167	94	2	,	,	PUNCT
aijes-5167	94	3	the	the	DET
aijes-5167	94	4	buildings	building	NOUN
aijes-5167	94	5	purchased	purchase	VERB
aijes-5167	94	6	starting	start	VERB
aijes-5167	94	7	from	from	ADP
aijes-5167	94	8	2023	2023	NUM
aijes-5167	94	9	,	,	PUNCT
aijes-5167	94	10	according	accord	VERB
aijes-5167	94	11	to	to	ADP
aijes-5167	94	12	the	the	DET
aijes-5167	94	13	new	new	ADJ
aijes-5167	94	14	rules	rule	NOUN
aijes-5167	94	15	,	,	PUNCT
aijes-5167	94	16	will	will	AUX
aijes-5167	94	17	be	be	AUX
aijes-5167	94	18	registered	register	VERB
aijes-5167	94	19	in	in	ADP
aijes-5167	94	20	a	a	DET
aijes-5167	94	21	new	new	ADJ
aijes-5167	94	22	register	register	NOUN
aijes-5167	94	23	(	(	PUNCT
aijes-5167	94	24	"	"	PUNCT
aijes-5167	94	25	register	register	NOUN
aijes-5167	94	26	of	of	ADP
aijes-5167	94	27	housing	housing	NOUN
aijes-5167	94	28	purchases	purchase	NOUN
aijes-5167	94	29	with	with	ADP
aijes-5167	94	30	a	a	DET
aijes-5167	94	31	reduced	reduce	VERB
aijes-5167	94	32	vat	vat	NOUN
aijes-5167	94	33	rate	rate	NOUN
aijes-5167	94	34	of	of	ADP
aijes-5167	94	35	5	5	NUM
aijes-5167	94	36	%	%	NOUN
aijes-5167	94	37	,	,	PUNCT
aijes-5167	94	38	starting	start	VERB
aijes-5167	94	39	from	from	ADP
aijes-5167	94	40	january	january	PROPN
aijes-5167	94	41	1	1	NUM
aijes-5167	94	42	,	,	PUNCT
aijes-5167	94	43	2023	2023	NUM
aijes-5167	94	44	"	"	PUNCT
aijes-5167	94	45	)	)	PUNCT
aijes-5167	94	46	.	.	PUNCT
aijes-5167	95	1	this	this	PRON
aijes-5167	95	2	seems	seem	VERB
aijes-5167	95	3	to	to	PART
aijes-5167	95	4	indicate	indicate	VERB
aijes-5167	95	5	that	that	SCONJ
aijes-5167	95	6	,	,	PUNCT
aijes-5167	95	7	from	from	ADP
aijes-5167	95	8	january	january	PROPN
aijes-5167	95	9	1	1	NUM
aijes-5167	95	10	.	.	NUM
aijes-5167	95	11	,	,	PUNCT
aijes-5167	95	12	2023	2023	NUM
aijes-5167	95	13	,	,	PUNCT
aijes-5167	95	14	a	a	DET
aijes-5167	95	15	new	new	ADJ
aijes-5167	95	16	chapter	chapter	NOUN
aijes-5167	95	17	begins	begin	VERB
aijes-5167	95	18	in	in	ADP
aijes-5167	95	19	terms	term	NOUN
aijes-5167	95	20	of	of	ADP
aijes-5167	95	21	vat	vat	NOUN
aijes-5167	95	22	in	in	ADP
aijes-5167	95	23	the	the	DET
aijes-5167	95	24	real	real	ADJ
aijes-5167	95	25	estate	estate	NOUN
aijes-5167	95	26	market	market	NOUN
aijes-5167	95	27	,	,	PUNCT
aijes-5167	95	28	and	and	CCONJ
aijes-5167	95	29	transactions	transaction	NOUN
aijes-5167	95	30	contracted	contract	VERB
aijes-5167	95	31	prior	prior	ADV
aijes-5167	95	32	to	to	ADP
aijes-5167	95	33	this	this	DET
aijes-5167	95	34	date	date	NOUN
aijes-5167	95	35	remain	remain	VERB
aijes-5167	95	36	on	on	ADP
aijes-5167	95	37	the	the	DET
aijes-5167	95	38	rules	rule	NOUN
aijes-5167	95	39	of	of	ADP
aijes-5167	95	40	2022	2022	NUM
aijes-5167	95	41	.	.	PUNCT
aijes-5167	96	1	regarding	regard	VERB
aijes-5167	96	2	the	the	DET
aijes-5167	96	3	acquisition	acquisition	NOUN
aijes-5167	96	4	of	of	ADP
aijes-5167	96	5	real	real	ADJ
aijes-5167	96	6	estate	estate	NOUN
aijes-5167	96	7	by	by	ADP
aijes-5167	96	8	individuals	individual	NOUN
aijes-5167	96	9	individually	individually	ADV
aijes-5167	96	10	or	or	CCONJ
aijes-5167	96	11	jointly	jointly	ADV
aijes-5167	96	12	with	with	ADP
aijes-5167	96	13	another	another	DET
aijes-5167	96	14	individual	individual	ADJ
aijes-5167	96	15	or	or	CCONJ
aijes-5167	96	16	individuals	individual	NOUN
aijes-5167	96	17	,	,	PUNCT
aijes-5167	96	18	a	a	DET
aijes-5167	96	19	series	series	NOUN
aijes-5167	96	20	of	of	ADP
aijes-5167	96	21	implications	implication	NOUN
aijes-5167	96	22	may	may	AUX
aijes-5167	96	23	arise	arise	VERB
aijes-5167	96	24	in	in	ADP
aijes-5167	96	25	practice	practice	NOUN
aijes-5167	96	26	.	.	PUNCT
aijes-5167	97	1	thus	thus	ADV
aijes-5167	97	2	,	,	PUNCT
aijes-5167	97	3	a	a	DET
aijes-5167	97	4	first	first	ADJ
aijes-5167	97	5	question	question	NOUN
aijes-5167	97	6	would	would	AUX
aijes-5167	97	7	be	be	AUX
aijes-5167	97	8	related	relate	VERB
aijes-5167	97	9	to	to	ADP
aijes-5167	97	10	the	the	DET
aijes-5167	97	11	meaning	meaning	NOUN
aijes-5167	97	12	of	of	ADP
aijes-5167	97	13	this	this	DET
aijes-5167	97	14	phrase	phrase	NOUN
aijes-5167	97	15	if	if	SCONJ
aijes-5167	97	16	it	it	PRON
aijes-5167	97	17	refers	refer	VERB
aijes-5167	97	18	to	to	ADP
aijes-5167	97	19	persons	person	NOUN
aijes-5167	97	20	with	with	ADP
aijes-5167	97	21	degrees	degree	NOUN
aijes-5167	97	22	of	of	ADP
aijes-5167	97	23	kinship	kinship	NOUN
aijes-5167	97	24	or	or	CCONJ
aijes-5167	97	25	any	any	DET
aijes-5167	97	26	form	form	NOUN
aijes-5167	97	27	of	of	ADP
aijes-5167	97	28	co	co	NOUN
aijes-5167	97	29	-	-	NOUN
aijes-5167	97	30	ownership	ownership	NOUN
aijes-5167	97	31	.	.	PUNCT
aijes-5167	98	1	in	in	ADP
aijes-5167	98	2	addition	addition	NOUN
aijes-5167	98	3	,	,	PUNCT
aijes-5167	98	4	there	there	PRON
aijes-5167	98	5	is	be	VERB
aijes-5167	98	6	the	the	DET
aijes-5167	98	7	question	question	NOUN
aijes-5167	98	8	of	of	ADP
aijes-5167	98	9	what	what	PRON
aijes-5167	98	10	happens	happen	VERB
aijes-5167	98	11	if	if	SCONJ
aijes-5167	98	12	the	the	DET
aijes-5167	98	13	purchase	purchase	NOUN
aijes-5167	98	14	is	be	AUX
aijes-5167	98	15	made	make	VERB
aijes-5167	98	16	by	by	ADP
aijes-5167	98	17	two	two	NUM
aijes-5167	98	18	spouses	spouse	NOUN
aijes-5167	98	19	who	who	PRON
aijes-5167	98	20	later	later	ADV
aijes-5167	98	21	decide	decide	VERB
aijes-5167	98	22	to	to	PART
aijes-5167	98	23	divorce	divorce	VERB
aijes-5167	98	24	.	.	PUNCT
aijes-5167	99	1	can	can	AUX
aijes-5167	99	2	they	they	PRON
aijes-5167	99	3	still	still	ADV
aijes-5167	99	4	purchase	purchase	VERB
aijes-5167	99	5	another	another	DET
aijes-5167	99	6	property	property	NOUN
aijes-5167	99	7	for	for	ADP
aijes-5167	99	8	which	which	PRON
aijes-5167	99	9	they	they	PRON
aijes-5167	99	10	can	can	AUX
aijes-5167	99	11	benefit	benefit	VERB
aijes-5167	99	12	from	from	ADP
aijes-5167	99	13	the	the	DET
aijes-5167	99	14	reduced	reduce	VERB
aijes-5167	99	15	vat	vat	NOUN
aijes-5167	99	16	rate	rate	NOUN
aijes-5167	99	17	?	?	PUNCT
aijes-5167	100	1	basically	basically	ADV
aijes-5167	100	2	,	,	PUNCT
aijes-5167	100	3	no	no	INTJ
aijes-5167	100	4	.	.	PUNCT
aijes-5167	101	1	also	also	ADV
aijes-5167	101	2	,	,	PUNCT
aijes-5167	101	3	what	what	PRON
aijes-5167	101	4	happens	happen	VERB
aijes-5167	101	5	if	if	SCONJ
aijes-5167	101	6	the	the	DET
aijes-5167	101	7	two	two	NUM
aijes-5167	101	8	spouses	spouse	NOUN
aijes-5167	101	9	purchased	purchase	VERB
aijes-5167	101	10	a	a	DET
aijes-5167	101	11	property	property	NOUN
aijes-5167	101	12	with	with	ADP
aijes-5167	101	13	a	a	DET
aijes-5167	101	14	5	5	NUM
aijes-5167	101	15	%	%	NOUN
aijes-5167	101	16	vat	vat	NOUN
aijes-5167	101	17	rate	rate	NOUN
aijes-5167	101	18	during	during	ADP
aijes-5167	101	19	the	the	DET
aijes-5167	101	20	marriage	marriage	NOUN
aijes-5167	101	21	under	under	ADP
aijes-5167	101	22	the	the	DET
aijes-5167	101	23	property	property	NOUN
aijes-5167	101	24	separation	separation	NOUN
aijes-5167	101	25	regime	regime	NOUN
aijes-5167	101	26	?	?	PUNCT
aijes-5167	102	1	will	will	AUX
aijes-5167	102	2	the	the	DET
aijes-5167	102	3	other	other	ADJ
aijes-5167	102	4	spouse	spouse	NOUN
aijes-5167	102	5	still	still	ADV
aijes-5167	102	6	be	be	VERB
aijes-5167	102	7	able	able	ADJ
aijes-5167	102	8	to	to	PART
aijes-5167	102	9	purchase	purchase	VERB
aijes-5167	102	10	a	a	DET
aijes-5167	102	11	property	property	NOUN
aijes-5167	102	12	with	with	ADP
aijes-5167	102	13	a	a	DET
aijes-5167	102	14	5	5	NUM
aijes-5167	102	15	%	%	NOUN
aijes-5167	102	16	vat	vat	NOUN
aijes-5167	102	17	rate	rate	NOUN
aijes-5167	102	18	?	?	PUNCT
aijes-5167	103	1	certainly	certainly	ADV
aijes-5167	103	2	,	,	PUNCT
aijes-5167	103	3	a	a	DET
aijes-5167	103	4	series	series	NOUN
aijes-5167	103	5	of	of	ADP
aijes-5167	103	6	questions	question	NOUN
aijes-5167	103	7	remain	remain	VERB
aijes-5167	103	8	,	,	PUNCT
aijes-5167	103	9	which	which	PRON
aijes-5167	103	10	should	should	AUX
aijes-5167	103	11	be	be	AUX
aijes-5167	103	12	clarified	clarify	VERB
aijes-5167	103	13	in	in	ADP
aijes-5167	103	14	the	the	DET
aijes-5167	103	15	coming	come	VERB
aijes-5167	103	16	period	period	NOUN
aijes-5167	103	17	,	,	PUNCT
aijes-5167	103	18	as	as	SCONJ
aijes-5167	103	19	real	real	ADJ
aijes-5167	103	20	estate	estate	NOUN
aijes-5167	103	21	developers	developer	NOUN
aijes-5167	103	22	have	have	VERB
aijes-5167	103	23	the	the	DET
aijes-5167	103	24	task	task	NOUN
aijes-5167	103	25	of	of	ADP
aijes-5167	103	26	applying	apply	VERB
aijes-5167	103	27	the	the	DET
aijes-5167	103	28	correct	correct	ADJ
aijes-5167	103	29	vat	vat	NOUN
aijes-5167	103	30	rate	rate	NOUN
aijes-5167	103	31	for	for	ADP
aijes-5167	103	32	the	the	DET
aijes-5167	103	33	deliveries	delivery	NOUN
aijes-5167	103	34	made	make	VERB
aijes-5167	103	35	.	.	PUNCT
aijes-5167	104	1	4	4	X
aijes-5167	104	2	.	.	X
aijes-5167	104	3	conclusions	conclusion	NOUN
aijes-5167	104	4	in	in	ADP
aijes-5167	104	5	the	the	DET
aijes-5167	104	6	case	case	NOUN
aijes-5167	104	7	of	of	ADP
aijes-5167	104	8	the	the	DET
aijes-5167	104	9	vat	vat	NOUN
aijes-5167	104	10	rate	rate	NOUN
aijes-5167	104	11	for	for	ADP
aijes-5167	104	12	the	the	DET
aijes-5167	104	13	purchase	purchase	NOUN
aijes-5167	104	14	of	of	ADP
aijes-5167	104	15	housing	housing	NOUN
aijes-5167	104	16	,	,	PUNCT
aijes-5167	104	17	the	the	DET
aijes-5167	104	18	provisions	provision	NOUN
aijes-5167	104	19	of	of	ADP
aijes-5167	104	20	the	the	DET
aijes-5167	104	21	fiscal	fiscal	ADJ
aijes-5167	104	22	code	code	NOUN
aijes-5167	104	23	bring	bring	VERB
aijes-5167	104	24	a	a	DET
aijes-5167	104	25	simplification	simplification	NOUN
aijes-5167	104	26	starting	start	VERB
aijes-5167	104	27	from	from	ADP
aijes-5167	104	28	january	january	PROPN
aijes-5167	104	29	1	1	NUM
aijes-5167	104	30	.	.	NUM
aijes-5167	104	31	,	,	PUNCT
aijes-5167	104	32	2023	2023	NUM
aijes-5167	104	33	.	.	PUNCT
aijes-5167	105	1	there	there	PRON
aijes-5167	105	2	will	will	AUX
aijes-5167	105	3	be	be	AUX
aijes-5167	105	4	a	a	DET
aijes-5167	105	5	single	single	ADJ
aijes-5167	105	6	value	value	NOUN
aijes-5167	105	7	ceiling	ceiling	NOUN
aijes-5167	105	8	,	,	PUNCT
aijes-5167	105	9	namely	namely	ADV
aijes-5167	105	10	17	17	NUM
aijes-5167	105	11	600,000	600,000	NUM
aijes-5167	105	12	lei	leu	NOUN
aijes-5167	105	13	and	and	CCONJ
aijes-5167	105	14	a	a	DET
aijes-5167	105	15	small	small	ADJ
aijes-5167	105	16	number	number	NOUN
aijes-5167	105	17	of	of	ADP
aijes-5167	105	18	purchases	purchase	NOUN
aijes-5167	105	19	to	to	PART
aijes-5167	105	20	which	which	PRON
aijes-5167	105	21	a	a	DET
aijes-5167	105	22	5	5	NUM
aijes-5167	105	23	%	%	NOUN
aijes-5167	105	24	vat	vat	NOUN
aijes-5167	105	25	rate	rate	NOUN
aijes-5167	105	26	can	can	AUX
aijes-5167	105	27	be	be	AUX
aijes-5167	105	28	applied	apply	VERB
aijes-5167	105	29	,	,	PUNCT
aijes-5167	105	30	namely	namely	ADV
aijes-5167	105	31	only	only	ADV
aijes-5167	105	32	one	one	NUM
aijes-5167	105	33	.	.	PUNCT
aijes-5167	106	1	the	the	DET
aijes-5167	106	2	transitional	transitional	ADJ
aijes-5167	106	3	provisions	provision	NOUN
aijes-5167	106	4	,	,	PUNCT
aijes-5167	106	5	regarding	regard	VERB
aijes-5167	106	6	transactions	transaction	NOUN
aijes-5167	106	7	for	for	ADP
aijes-5167	106	8	which	which	PRON
aijes-5167	106	9	an	an	DET
aijes-5167	106	10	advance	advance	NOUN
aijes-5167	106	11	was	be	AUX
aijes-5167	106	12	paid	pay	VERB
aijes-5167	106	13	in	in	ADP
aijes-5167	106	14	2022	2022	NUM
aijes-5167	106	15	,	,	PUNCT
aijes-5167	106	16	bring	bring	VERB
aijes-5167	106	17	a	a	DET
aijes-5167	106	18	clear	clear	ADJ
aijes-5167	106	19	and	and	CCONJ
aijes-5167	106	20	fair	fair	ADJ
aijes-5167	106	21	provision	provision	NOUN
aijes-5167	106	22	for	for	ADP
aijes-5167	106	23	individuals	individual	NOUN
aijes-5167	106	24	in	in	ADP
aijes-5167	106	25	this	this	DET
aijes-5167	106	26	situation	situation	NOUN
aijes-5167	106	27	.	.	PUNCT
aijes-5167	107	1	changes	change	NOUN
aijes-5167	107	2	brought	bring	VERB
aijes-5167	107	3	to	to	ADP
aijes-5167	107	4	the	the	DET
aijes-5167	107	5	taxation	taxation	NOUN
aijes-5167	107	6	of	of	ADP
aijes-5167	107	7	rental	rental	ADJ
aijes-5167	107	8	income	income	NOUN
aijes-5167	107	9	,	,	PUNCT
aijes-5167	107	10	in	in	ADP
aijes-5167	107	11	the	the	DET
aijes-5167	107	12	case	case	NOUN
aijes-5167	107	13	of	of	ADP
aijes-5167	107	14	individuals	individual	NOUN
aijes-5167	107	15	,	,	PUNCT
aijes-5167	107	16	namely	namely	ADV
aijes-5167	107	17	the	the	DET
aijes-5167	107	18	elimination	elimination	NOUN
aijes-5167	107	19	of	of	ADP
aijes-5167	107	20	the	the	DET
aijes-5167	107	21	flat	flat	ADJ
aijes-5167	107	22	rate	rate	NOUN
aijes-5167	107	23	,	,	PUNCT
aijes-5167	107	24	will	will	AUX
aijes-5167	107	25	attract	attract	VERB
aijes-5167	107	26	a	a	DET
aijes-5167	107	27	higher	high	ADJ
aijes-5167	107	28	rent	rent	NOUN
aijes-5167	107	29	tax	tax	NOUN
aijes-5167	107	30	,	,	PUNCT
aijes-5167	107	31	as	as	ADV
aijes-5167	107	32	well	well	ADV
aijes-5167	107	33	as	as	ADP
aijes-5167	107	34	the	the	DET
aijes-5167	107	35	limitation	limitation	NOUN
aijes-5167	107	36	of	of	ADP
aijes-5167	107	37	access	access	NOUN
aijes-5167	107	38	to	to	ADP
aijes-5167	107	39	a	a	DET
aijes-5167	107	40	single	single	ADJ
aijes-5167	107	41	dwelling	dwelling	ADJ
aijes-5167	107	42	subject	subject	NOUN
aijes-5167	107	43	to	to	ADP
aijes-5167	107	44	the	the	DET
aijes-5167	107	45	reduced	reduce	VERB
aijes-5167	107	46	rate	rate	NOUN
aijes-5167	107	47	of	of	ADP
aijes-5167	107	48	vat	vat	NOUN
aijes-5167	107	49	and	and	CCONJ
aijes-5167	107	50	within	within	ADP
aijes-5167	107	51	the	the	DET
aijes-5167	107	52	limit	limit	NOUN
aijes-5167	107	53	of	of	ADP
aijes-5167	107	54	a	a	DET
aijes-5167	107	55	reduced	reduce	VERB
aijes-5167	107	56	ceiling	ceiling	NOUN
aijes-5167	107	57	,	,	PUNCT
aijes-5167	107	58	show	show	VERB
aijes-5167	107	59	a	a	DET
aijes-5167	107	60	trend	trend	NOUN
aijes-5167	107	61	that	that	PRON
aijes-5167	107	62	can	can	AUX
aijes-5167	107	63	discourage	discourage	VERB
aijes-5167	107	64	such	such	ADJ
aijes-5167	107	65	investments	investment	NOUN
aijes-5167	107	66	among	among	ADP
aijes-5167	107	67	individuals	individual	NOUN
aijes-5167	107	68	.	.	PUNCT
aijes-5167	108	1	the	the	DET
aijes-5167	108	2	future	future	NOUN
aijes-5167	108	3	will	will	AUX
aijes-5167	108	4	show	show	VERB
aijes-5167	108	5	us	we	PRON
aijes-5167	108	6	if	if	SCONJ
aijes-5167	108	7	there	there	PRON
aijes-5167	108	8	is	be	VERB
aijes-5167	108	9	an	an	DET
aijes-5167	108	10	impact	impact	NOUN
aijes-5167	108	11	in	in	ADP
aijes-5167	108	12	the	the	DET
aijes-5167	108	13	migration	migration	NOUN
aijes-5167	108	14	of	of	ADP
aijes-5167	108	15	this	this	DET
aijes-5167	108	16	type	type	NOUN
aijes-5167	108	17	of	of	ADP
aijes-5167	108	18	investment	investment	NOUN
aijes-5167	108	19	to	to	ADP
aijes-5167	108	20	companies	company	NOUN
aijes-5167	108	21	,	,	PUNCT
aijes-5167	108	22	a	a	DET
aijes-5167	108	23	situation	situation	NOUN
aijes-5167	108	24	in	in	ADP
aijes-5167	108	25	which	which	PRON
aijes-5167	108	26	they	they	PRON
aijes-5167	108	27	can	can	AUX
aijes-5167	108	28	apply	apply	VERB
aijes-5167	108	29	reverse	reverse	ADJ
aijes-5167	108	30	taxation	taxation	NOUN
aijes-5167	108	31	to	to	AUX
aijes-5167	108	32	vat	vat	VERB
aijes-5167	108	33	as	as	ADV
aijes-5167	108	34	well	well	ADV
aijes-5167	108	35	as	as	ADP
aijes-5167	108	36	apply	apply	VERB
aijes-5167	108	37	certain	certain	ADJ
aijes-5167	108	38	expense	expense	NOUN
aijes-5167	108	39	deductions	deduction	NOUN
aijes-5167	108	40	.	.	PUNCT
aijes-5167	109	1	it	it	PRON
aijes-5167	109	2	could	could	AUX
aijes-5167	109	3	be	be	AUX
aijes-5167	109	4	considered	consider	VERB
aijes-5167	109	5	that	that	SCONJ
aijes-5167	109	6	one	one	NUM
aijes-5167	109	7	of	of	ADP
aijes-5167	109	8	the	the	DET
aijes-5167	109	9	reasons	reason	NOUN
aijes-5167	109	10	for	for	ADP
aijes-5167	109	11	the	the	DET
aijes-5167	109	12	expected	expect	VERB
aijes-5167	109	13	change	change	NOUN
aijes-5167	109	14	is	be	AUX
aijes-5167	109	15	the	the	DET
aijes-5167	109	16	increase	increase	NOUN
aijes-5167	109	17	in	in	ADP
aijes-5167	109	18	revenues	revenue	NOUN
aijes-5167	109	19	to	to	ADP
aijes-5167	109	20	the	the	DET
aijes-5167	109	21	state	state	NOUN
aijes-5167	109	22	budget	budget	NOUN
aijes-5167	109	23	and	and	CCONJ
aijes-5167	109	24	,	,	PUNCT
aijes-5167	109	25	perhaps	perhaps	ADV
aijes-5167	109	26	,	,	PUNCT
aijes-5167	109	27	the	the	DET
aijes-5167	109	28	tempering	tempering	NOUN
aijes-5167	109	29	of	of	ADP
aijes-5167	109	30	the	the	DET
aijes-5167	109	31	appetite	appetite	NOUN
aijes-5167	109	32	of	of	ADP
aijes-5167	109	33	individuals	individual	NOUN
aijes-5167	109	34	to	to	PART
aijes-5167	109	35	invest	invest	VERB
aijes-5167	109	36	in	in	ADP
aijes-5167	109	37	more	more	ADJ
aijes-5167	109	38	"	"	PUNCT
aijes-5167	109	39	social	social	ADJ
aijes-5167	109	40	"	"	PUNCT
aijes-5167	109	41	housing	housing	NOUN
aijes-5167	109	42	with	with	ADP
aijes-5167	109	43	a	a	DET
aijes-5167	109	44	reduced	reduce	VERB
aijes-5167	109	45	vat	vat	NOUN
aijes-5167	109	46	rate	rate	NOUN
aijes-5167	109	47	.	.	PUNCT
aijes-5167	110	1	references	reference	NOUN
aijes-5167	110	2	[	[	X
aijes-5167	110	3	1	1	NUM
aijes-5167	110	4	]	]	PUNCT
aijes-5167	110	5	law	law	NOUN
aijes-5167	110	6	227/2015	227/2015	NUM
aijes-5167	110	7	on	on	ADP
aijes-5167	110	8	the	the	DET
aijes-5167	110	9	fiscal	fiscal	ADJ
aijes-5167	110	10	code	code	NOUN
aijes-5167	110	11	[	[	X
aijes-5167	110	12	2	2	NUM
aijes-5167	110	13	]	]	PUNCT
aijes-5167	110	14	ordinance	ordinance	NOUN
aijes-5167	110	15	13/2021	13/2021	NUM
aijes-5167	111	1	[	[	X
aijes-5167	111	2	3	3	NUM
aijes-5167	111	3	]	]	PUNCT
aijes-5167	111	4	ordinance	ordinance	NOUN
aijes-5167	111	5	16/2022	16/2022	NUM
aijes-5167	112	1	[	[	X
aijes-5167	112	2	4	4	NUM
aijes-5167	112	3	]	]	X
aijes-5167	112	4	law	law	NOUN
aijes-5167	112	5	no	no	NOUN
aijes-5167	112	6	.	.	PUNCT
aijes-5167	113	1	114/1996	114/1996	NUM
aijes-5167	113	2	,	,	PUNCT
aijes-5167	113	3	republished	republish	VERB
aijes-5167	113	4	,	,	PUNCT
aijes-5167	113	5	with	with	ADP
aijes-5167	113	6	subsequent	subsequent	ADJ
aijes-5167	113	7	amendments	amendment	NOUN
aijes-5167	113	8	and	and	CCONJ
aijes-5167	113	9	additions	addition	NOUN
aijes-5167	113	10	[	[	X
aijes-5167	113	11	5	5	NUM
aijes-5167	113	12	]	]	PUNCT
aijes-5167	113	13	law	law	NOUN
aijes-5167	113	14	no	no	NOUN
aijes-5167	113	15	.	.	PUNCT
aijes-5167	113	16	50/1991	50/1991	NUM