{"id":7295,"date":"2023-02-08T09:34:13","date_gmt":"2023-02-08T07:34:13","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7295"},"modified":"2023-02-08T09:34:14","modified_gmt":"2023-02-08T07:34:14","slug":"noi-modificari-la-codul-de-procedura-fiscala-3","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/noi-modificari-la-codul-de-procedura-fiscala-3\/","title":{"rendered":"Noi modific\u0103ri la Codul de procedur\u0103 fiscal\u0103"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28670\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/noi-modificari-la-codul-de-procedura-fiscala-s17312.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/noi-modificari-la-codul-de-procedura-fiscala-s17312.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/noi-modificari-la-codul-de-procedura-fiscala-s17312-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/noi-modificari-la-codul-de-procedura-fiscala-s17312-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><strong><em><span class=\"stk-highlight\">\u00centre altele, se introduce posibilitatea realiz\u0103rii de c\u0103tre mai multe autorit\u0103\u021bi fiscale din state membre, la cerere, a unor controale comune<\/span><\/em><\/strong><\/p>\n<p><span class=\"stk-highlight\">Executivul a adoptat o Ordonan\u021b\u0103 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, act normativ care vizeaz\u0103 transpunerea Directivei (UE) 2021\/514, posibilitatea efectu\u0103rii de c\u0103tre Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 de controale \u0219i verific\u0103ri ale procedurilor de raportare \u0219i de diligen\u021b\u0103 fiscal\u0103 prev\u0103zute \u00een anexa la Acordul FATCA \u0219i punerea \u00een aplicare a standardului minim cu privire la articolul 16 \u201cProcedur\u0103 amiabil\u0103\u201d din Conven\u021bia multilateral\u0103 pentru implementarea \u00een cadrul tratatelor fiscale a m\u0103surilor legate de prevenirea erod\u0103rii bazei impozabile \u0219i a transferului profiturilor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, potrivit unui comunicat al Guvernului, din perspectiva transpunerii Directivei (UE) 2021\/514, prin noul act normativ se au \u00een vedere urm\u0103toarele:<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0introducerea standardului \u201crelevan\u021bei previzibile\u201d \u00een ceea ce prive\u0219te schimbul de informa\u021bii fiscale. \u00cen acest sens, atunci c\u00e2nd autoritatea fiscal\u0103 a unui stat membru adreseaz\u0103 o cerere de informa\u021bii unei autorit\u0103\u021bi fiscale din alt stat membru, aceasta trebuie s\u0103 precizeze, pe de o parte, scopul fiscal pentru care informa\u021biile sunt solicitate, iar, pe de alt\u0103 parte, ce informa\u021bii \u00eei sunt necesare \u00een vederea aplic\u0103rii prevederilor privind taxele \u0219i impozitele;<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>l\u0103rgirea sferei de aplicare a schimbului automat de informa\u021bii prin includerea redeven\u021belor \u00een categoriile specifice de venituri \u0219i de capital care pot face obiectul acestui mecanism;<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>introducerea \u00een sarcina operatorilor de platforme at\u00e2t din state membre, c\u00e2t \u0219i din state ter\u021be, a obliga\u021biei de a colecta o serie de informa\u021bii cu privire la v\u00e2nz\u0103torii raportabili care opereaz\u0103 pe platforma respectiv\u0103 \u0219i de a le raporta c\u0103tre autoritatea fiscal\u0103;<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>introducerea obliga\u021biei de \u00eenregistrare \u00een sarcina operatorilor de platforme din state ter\u021be care au pe platform\u0103 v\u00e2nz\u0103tori raportabili din state membre ale UE;<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-modificari-la-codul-de-procedura-fiscala-a10792\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-modificari-la-codul-de-procedura-fiscala-a10792\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00centre altele, se introduce posibilitatea realiz\u0103rii de c\u0103tre mai multe autorit\u0103\u021bi fiscale din state membre, la cerere, a unor controale comune Executivul a adoptat o Ordonan\u021b\u0103 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=7295"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7295\/revisions"}],"predecessor-version":[{"id":7297,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7295\/revisions\/7297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7296"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}