{"id":11045,"date":"2023-06-22T10:58:53","date_gmt":"2023-06-22T08:58:53","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11045"},"modified":"2023-06-22T10:58:55","modified_gmt":"2023-06-22T08:58:55","slug":"noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal\/","title":{"rendered":"Noi reglement\u0103ri privind cooperarea administrativ\u0103 \u00een domeniul fiscal"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e558f9cab80\" class=\"fw-col-sm-8 tf-sh-cebac4c75d1991cfe00132af9e983518\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-ecf4367288fa0c7dff67381500014304 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">\u00cen<\/span>\u00a0<span class=\"stk-highlight\">Monitorul Oficial nr. 558 din 21 iunie 2023\u00a0a fost publicat\u00a0<strong><em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/271512\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/271512\">Ordinul nr. 1.677\/2023<\/a><\/em><\/strong>\u00a0<strong><em>al ministrului Finan\u021belor<\/em><\/strong>\u00a0<em>pentru punerea \u00een aplicare a prevederilor pct.3 lit.b) subsec\u021biunea C a sec\u021biunii II din Anexa nr.5 la Legea nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103<\/em>, act normativ prin care sunt propuse o serie de reglement\u0103ri privind cooperarea administrativ\u0103 \u00een domeniul fiscal. MF men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, prin OG nr. 16\/2023 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, s-a avut \u00een vedere transpunerea \u00een legisla\u021bia na\u021bional\u0103 a Directivei (UE) 2021\/514 a Consiliului de modificare a Directivei 2011\/16\/UE a Consiliului privind cooperarea administrativ\u0103 \u00een domeniul fiscal. \u00cen acest sens, a fost completat Codul de procedur\u0103 fiscal\u0103 la Titlul X \u201dAspecte interna\u021bionale\u201d Capitolul I \u201dCooperarea administrativ\u0103 \u00een domeniul fiscal\u201d cu art. 291^5 care l\u0103rge\u0219te sfera de aplicare a schimbului automat obligatoriu de informa\u021bii prin includerea\u00a0<em>Operatorilor de platforme<\/em>. Acestora le revine obliga\u021bia de a colecta informa\u021bii despre v\u00e2nz\u0103torii care se \u00eenscriu pe platformele administrate de ei \u0219i, complementar, obliga\u021bia de a le raporta, al\u0103turi de date privind activit\u0103\u021bile derulate \u0219i contrapresta\u021biile cumulate, c\u0103tre autoritatea competent\u0103 din Rom\u00e2nia. Astfel, art.291^5 alin.(1) statueaz\u0103 c\u0103 operatorii de platform\u0103 c\u0103rora le revine obliga\u021bia de raportare trebuie s\u0103 \u00eendeplineasc\u0103 procedurile de diligen\u021b\u0103 fiscal\u0103 \u0219i de raportare prev\u0103zute \u00een sec\u021biunile II \u0219i III din anexa nr. 5.<\/span><\/p>\n<p><span class=\"stk-highlight\">De asemenea, alineatul (2) al art. 291^5 dispune c\u0103, \u00een temeiul procedurilor de diligen\u021b\u0103 fiscal\u0103 \u0219i de raportare prev\u0103zute \u00een sec\u021biunile II \u0219i III din anexa nr. 5, autoritatea competent\u0103 din Rom\u00e2nia comunic\u0103, prin intermediul schimbului automat \u0219i \u00een termenul prev\u0103zut la alin. (5), autorit\u0103\u021bii competente a statului membru de reziden\u021b\u0103 al V\u00e2nz\u0103torului raportabil (determinat \u00een temeiul subsec\u021biunii D din sec\u021biunea II a anexei nr. 5) sau, dup\u0103 caz, autorit\u0103\u021bii competente a statului membru \u00een care sunt situate bunurile imobile \u00een situa\u021bia V\u00e2nz\u0103torului raportabil care presteaz\u0103 servicii de \u00eenchiriere de bunuri imobile, anumite informa\u021bii referitoare la fiecare v\u00e2nz\u0103tor raportabil.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e558f9cb05b\" class=\"fw-col-sm-4 tf-sh-13ef102bd3d87b34c1a415082b03f829\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-4c7967514aad06a0328f75e2970edbce text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339.jpg\"  alt=\"noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339-590x332.jpg 590w\"   alt=\"noi-reglementari-privind-cooperarea-administrativa-in-domeniul-fiscal-s18339\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen\u00a0Monitorul Oficial nr. 558 din 21 iunie 2023\u00a0a fost publicat\u00a0Ordinul nr. 1.677\/2023\u00a0al ministrului Finan\u021belor\u00a0pentru punerea \u00een aplicare a prevederilor pct.3 lit.b) subsec\u021biunea C a sec\u021biunii II din Anexa nr.5 la Legea nr.207\/2015 privind Codul de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11046,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=11045"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11045\/revisions"}],"predecessor-version":[{"id":11048,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11045\/revisions\/11048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11046"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}