{"id":11106,"date":"2023-07-03T13:58:49","date_gmt":"2023-07-03T11:58:49","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11106"},"modified":"2023-07-03T13:58:51","modified_gmt":"2023-07-03T11:58:51","slug":"mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-codului-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-codului-fiscal\/","title":{"rendered":"MF propune modific\u0103ri la Titlul VII \u201eTaxa pe valoarea ad\u0103ugat\u0103\u201d din Normele metodologice de aplicare a Codului 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-69e16e6ed2112\" class=\"fw-col-sm-8 tf-sh-75285e7768d4e312f851cf10f2104f2d\" >\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-adb9413c64f6d18e351cd895e8699490 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Ministerul Finan\u021belor (MF) propune, printr-un<\/span>\u00a0<a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiecthotCF_30062023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de Hot\u0103r\u00e2re\u00a0<\/a><span class=\"stk-highlight\">publicat \u00een transparen\u021b\u0103 decizional\u0103, modificarea \u0219i completarea Titlului VII \u201eTaxa pe valoarea ad\u0103ugat\u0103\u201d din Normele metodologice de aplicare a Legii nr.227\/2015 privind Codul fiscal, aprobate prin Hot\u0103r\u00e2rea Guvernului nr.1\/2016. Potrivit Notei de fundamentare a proiectului de act normativ, promovarea acestuia a fost necesar\u0103 \u00een vederea stabilirii condi\u021biilor de aplicare a scutirii de TVA cu drept de deducere, \u00een temeiul prevederilor art. I pct. 2 din Legea nr. 88\/2023 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, precum \u0219i pentru corelarea cu prevederile din Codul fiscal astfel cum au fost adoptate prin OG nr. 16\/2022.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, av\u00e2ndu-se \u00een vedere modific\u0103rile \u0219i complet\u0103rile aduse Codului fiscal prin Legea nr. 88\/2023, MF precizeaz\u0103 c\u0103 se impune introducerea unor prevederi prin care s\u0103 se stabileasc\u0103 condi\u021biile pentru aplicarea scutirii de tax\u0103 prev\u0103zute la art. 294 alin. (5) lit. b) din Codul Fiscal.<\/span><\/p>\n<p><span class=\"stk-highlight\">Totodat\u0103, ca urmare a modific\u0103rilor aduse prin Legea nr. 88\/2023 regimului de taxare pentru livr\u0103rile de proteze \u0219i accesorii ale acestora (cu excep\u021bia protezelor dentare scutite de tax\u0103 conform art. 292 alin. (1) lit. b) din Codul fiscal) \u0219i de produse ortopedice, este necesar\u0103 abrogarea alin. (1) \u0219i (2) ale pct. 37 din Normele metodologice date \u00een aplicarea prevederilor art. 291 alin. (2) lit.a) \u0219i b) din Codul fiscal, concomitent cu introducerea prevederilor respective \u00een cadrul punctului dat \u00een aplicarea scutirilor de tax\u0103 prev\u0103zute la art. 294 alin. (5) lit. c) \u0219i d) din Codul fiscal.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-codului-fiscal-s18429\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e16e6ed2803\" class=\"fw-col-sm-4 tf-sh-eddb2c01c1289123eff5624d0622ea19\" >\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-5561e806ccb79a44754fbd5a1c9bfaf8 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\/07\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429.jpg\"  alt=\"mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429.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\/07\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429-590x332.jpg 590w\"   alt=\"mf-propune-modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-s18429\" 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>Ministerul Finan\u021belor (MF) propune, printr-un\u00a0proiect de Hot\u0103r\u00e2re\u00a0publicat \u00een transparen\u021b\u0103 decizional\u0103, modificarea \u0219i completarea Titlului VII \u201eTaxa pe valoarea ad\u0103ugat\u0103\u201d din Normele metodologice de aplicare a Legii nr.227\/2015 privind Codul fiscal, aprobate prin Hot\u0103r\u00e2rea Guvernului nr.1\/2016. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11106","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\/11106","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=11106"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11106\/revisions"}],"predecessor-version":[{"id":11109,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11106\/revisions\/11109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11107"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}