Following the adoption of the tax plan for 2010, the Ministry of Finance published a press release on 22 December 2009 concerning the tax changes for 2010. The most important features are summarized below. Tax penalties In case of non-filling or late filling of an income tax return or a corporate income tax return, the tax inspector may impose a penalty of EUR 4,920. If it happens the first time, the penalty is EUR 226 for the income tax and EUR 2,460 for the corporate income tax. If it happens the second time, the penalty is EUR 984.