{"id":7354,"date":"2023-02-24T09:50:54","date_gmt":"2023-02-24T07:50:54","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7354"},"modified":"2023-02-24T09:50:55","modified_gmt":"2023-02-24T07:50:55","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-luni-20-februarie-2023","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-luni-20-februarie-2023\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri ETAF \u2013 luni, 20 februarie 2023"},"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-21374\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1.jpg\" sizes=\"auto, (max-width: 362px) 100vw, 362px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1.jpg 549w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1-300x146.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1-150x73.jpg 150w\" alt=\"\" width=\"362\" height=\"176\" \/><\/figure>\n<\/div>\n<p><strong><span class=\"stk-highlight\">OCDE public\u0103 comentariile primite referitor la aspectele de conformitate \u0219i certitudine fiscal\u0103 ale Pilonului II<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Joi, 16 februarie, OCDE<\/span>\u00a0<a href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=5e60a8fcef&amp;e=d0772ff873\">a publicat<\/a>\u00a0<span class=\"stk-highlight\">aproximativ 750 de pagini de comentarii primite cu privire la consultarea public\u0103 pe care a lansat-o \u00een decembrie 2022 referitoare la aspectele de conformitate \u0219i certitudine fiscal\u0103 ale impozitului minim global din Pilonul II. De asemenea, OCDE a solicitat contribu\u021bii privind volumul \u0219i tipul de informa\u021bii pe care grupurile MNE ar trebui s\u0103 le colecteze, p\u0103streze \u0219i\/sau raporteze pentru aplicarea normelor GloBE \u0219i posibile simplific\u0103ri care ar putea fi incorporate \u00een declara\u021bia informativ\u0103 GloBE. \u00centr-un al doilea document de consultare public\u0103, OCDE a pus \u00een eviden\u021b\u0103 diverse mecanisme pentru atingerea certitudinii fiscale \u00een baza normelor GloBE, inclusiv mecanismele de prevenire \u0219i solu\u021bionare a litigiilor. O \u00eent\u00e2lnire de consultare public\u0103 se va desf\u0103\u0219ura online la 16 martie 2023 pentru a discuta comentariile primite.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Noi pa\u0219i \u00een procedurile de \u00eenc\u0103lcare a dreptului comunitar \u00een ceea ce prive\u0219te implementarea Directivei privind testul de propor\u021bionalitate<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Miercuri, 15 februarie, Comisia European\u0103 a f\u0103cut<\/span><a href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=669a8367e0&amp;e=d0772ff873\">\u00a0noi pa\u0219i<\/a>\u00a0<span class=\"stk-highlight\">\u00een cadrul general al procedurilor curente de \u00eenc\u0103lcare a dreptului comunitar privind implementarea<\/span>\u00a0<a href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=290c5046a7&amp;e=d0772ff873\">Directivei privind efectuarea unui test de propor\u021bionalitate<\/a>\u00a0<span class=\"stk-highlight\">(EU 2018\/958), care prevede ca statele membre s\u0103 evalueze dac\u0103 reglement\u0103rile introduse pentru profesii sunt\u00a0<em>\u201enecesare \u0219i echilibrate\u201d.<\/em>\u00a0Comisia a decis s\u0103 trimit\u0103 alte 11 scrisori oficiale de notificare c\u0103tre Austria, Bulgaria, Croa\u021bia, Cipru, Cehia, Fran\u021ba, Grecia, Ungaria, Letonia, \u021a\u0103rile de Jos, Slovacia \u0219i o scrisoare oficial\u0103 de notificare c\u0103tre Estonia pentru a asigura c\u0103 introducerea reglement\u0103rilor profesionale prin amendamente parlamentare este acoperit\u0103 de o evaluare anterioar\u0103 a propor\u021bionalit\u0103\u021bii. \u00cen plus, Comisia a decis s\u0103 trimit\u0103 cinci avize motivate c\u0103tre Germania, Lituania, Polonia, Slovenia \u0219i Spania pentru implementarea inadecvat\u0103 a directivei. Aceste avize motivate trateaz\u0103 \u00een special e\u0219ecul de a include toate m\u0103surile relevante \u00een evalu\u0103rile de propor\u021bionalitate sau lipsa implement\u0103rii garan\u021biilor procedurale necesare ori a anumitor criterii pentru acele evalu\u0103ri, a explicat Comisia. Dac\u0103 Comisia nu este mul\u021bumit\u0103 de r\u0103spunsurile furnizate de statele membre \u00een cauz\u0103, aceasta ar putea decide transmiterea spe\u021bei la Curtea european\u0103 de justi\u021bie.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Declinarea responsabilit\u0103\u021bii:<\/span><\/strong><br \/><span class=\"stk-highlight\">Acest buletin de \u0219tiri con\u021bine informa\u021bii despre politicile fiscale europene \u0219i evolu\u021biile colectate din documente oficiale, audieri, conferin\u021be \u0219i pres\u0103. Acesta nu reflect\u0103 pozi\u021bia oficial\u0103 a ETAF \u0219i nici nu ar trebui s\u0103 fie considerat\u0103 drept declara\u021bie scris\u0103 \u00een numele ETAF.<\/span><\/p>\n<p><span class=\"stk-highlight\">Surs\u0103 foto:\u00a0<\/span><a href=\"https:\/\/www.etaf.tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>European Tax Adviser Federation \u2013 ETAF<\/em><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>OCDE public\u0103 comentariile primite referitor la aspectele de conformitate \u0219i certitudine fiscal\u0103 ale Pilonului II Joi, 16 februarie, OCDE\u00a0a publicat\u00a0aproximativ 750 de pagini de comentarii primite cu privire la consultarea public\u0103 pe care a lansat-o [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7354","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\/7354","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=7354"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7354\/revisions"}],"predecessor-version":[{"id":7355,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7354\/revisions\/7355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/2965"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}