{"id":14582,"date":"2026-03-24T12:45:21","date_gmt":"2026-03-24T10:45:21","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=14582"},"modified":"2026-03-24T12:45:23","modified_gmt":"2026-03-24T10:45:23","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-16-martie-2026","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-16-martie-2026\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri emis de ETAF \u2013 16 martie 2026"},"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-69e0d7219522a\" class=\"fw-col-sm-8 tf-sh-4784f20b99a5b928b98bbfca438ce29f\" >\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-890a0ddea0118b695700e07513d92442 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong>Rezultatele principale ale \u0219edin\u021bei ECOFIN din 10 martie 2026<\/strong><\/p>\n<p>La 10 martie 2026, mini\u0219trii de finan\u021be ai UE\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=8f35daef19&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">au f\u0103cut schimb de opinii<\/a>\u00a0cu privire la pachetul de integrare pe pia\u021b\u0103 \u0219i de supraveghere, un element central al uniunii economiilor \u0219i investi\u021biilor a UE, care vizeaz\u0103 aprofundarea pie\u021belor de capital din UE, eliminarea barierelor din calea serviciilor de investi\u021bii transfrontaliere \u0219i fundamentarea convergen\u021bei \u00een materie de supraveghere, inclusiv prin consolidarea rolului Autorit\u0103\u021bii Europene pentru Valori Mobiliare \u0219i Pie\u021be (ESMA). Statele membre au sprijinit, \u00een linii mari, avansarea lucr\u0103rilor tehnice privind pachetul, subliniind \u00een acela\u0219i timp importan\u021ba evit\u0103rii poverilor administrative suplimentare \u0219i lu\u00e2nd \u00een considerare impactul asupra pie\u021belor na\u021bionale mai mici. Pe ordinea de zi la punctul \u201ealte aspecte\u201d, Consiliul a discutat, de asemenea, impactul Mecanismului de ajustare la frontier\u0103 a emisiilor de dioxid de carbon (CBAM) asupra regiunilor ultraperiferice ale UE, \u00een urma\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=95c35cbbf5&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">informa\u021biilor<\/a>\u00a0furnizate de Fran\u021ba, care propuneau o adaptare specific\u0103 \u00een temeiul articolului 349 din TFUE pentru produse precum cimentul, o\u021belul, aluminiul \u0219i \u00eengr\u0103\u0219\u0103mintele importate pentru utilizare local\u0103 \u00een aceste teritorii. \u00cen timp ce mai multe state membre au recunoscut provoc\u0103rile cu care se confrunt\u0103 aceste regiuni, altele au avertizat c\u0103 introducerea scutirilor ar putea crea probleme legate de controlul fiscal, monitorizare \u0219i riscul de evitare a obliga\u021biilor fiscale, suger\u00e2nd c\u0103 ar putea fi explorate m\u0103suri alternative, cum ar fi schemele de sprijin specifice. \u00cen cele din urm\u0103, Consiliul a luat act de informa\u021biile \u0219i de interven\u021biile delega\u021biilor \u0219i a convenit c\u0103 discu\u021biile tehnice trebuie s\u0103 continue pentru a evalua posibilele solu\u021bii. Pre\u0219edin\u021bia cipriot\u0103 \u0219i-a reiterat obiectivul de a ajunge la o abordare general\u0103 a Consiliului cu privire la dosarul CBAM p\u00e2n\u0103 \u00een iunie 2026, eviden\u021biind \u00een acela\u0219i timp necesitatea de a evita lacunele care ar putea submina obiectivele de mediu ale mecanismului.<\/p>\n<p><strong>Deciziile din martie ale Comisiei Europene privind \u00eenc\u0103lcarea obliga\u021biilor fiscale<\/strong><\/p>\n<p>La 11 martie 2026, Comisia European\u0103\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=54b81899be&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">a publicat<\/a>\u00a0pachetul s\u0103u lunar de decizii privind \u00eenc\u0103lcarea obliga\u021biilor fiscale, \u00eenchiz\u00e2nd, de asemenea, 44 de cazuri \u00een care problemele de conformitate au fost solu\u021bionate. Comisia a ini\u021biat o procedur\u0103 de constatare a ne\u00eendeplinirii obliga\u021biilor \u00eempotriva Fran\u021bei pentru implementarea incorect\u0103 a\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=e664e5c1e7&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Directivei<\/a>\u00a02011\/96\/UE (Directiva privind societ\u0103\u021bile-mam\u0103 \u0219i filialele \u2013 PSD). Potrivit Comisiei, Fran\u021ba restric\u021bioneaz\u0103 scutirea de la impozitul re\u021binut la surs\u0103 pe distribu\u021biile de profit de la o filial\u0103 francez\u0103 la o societate-mam\u0103 dintr-un alt stat membru, solicit\u00e2nd ca \u201elocul conducerii efective\u201d al societ\u0103\u021bii-mam\u0103 s\u0103 fie situat \u00een UE, \u00een timp ce PSD impune doar ca societatea-mam\u0103 s\u0103 fie considerat\u0103 rezident\u0103 fiscal\u0103 \u00eentr-un stat membru \u00een temeiul legisla\u021biei na\u021bionale. Fran\u021ba are la dispozi\u021bie acum dou\u0103 luni pentru a r\u0103spunde preocup\u0103rilor Comisiei. \u00cen plus, Comisia\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=7db93a1c11&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">a decis<\/a>\u00a0s\u0103 trimit\u0103 Spania \u00een fa\u021ba Cur\u021bii de Justi\u021bie a Uniunii Europene (CJUE) pentru netranspunerea a dou\u0103 directive privind TVA \u00een legisla\u021bia na\u021bional\u0103 p\u00e2n\u0103 la termenul-limit\u0103 de 31 decembrie 2024:\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=4fd3907935&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Directiva<\/a>\u00a0(UE) 2020\/285 privind regimul special pentru \u00eentreprinderile mici \u0219i\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=89c98bf040&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Directiva<\/a>\u00a0(UE) 2022\/542 privind modificarea normelor referitoare la cotele de TVA. Comisia solicit\u0103 CJUE s\u0103 impun\u0103 sanc\u021biuni financiare din cauza faptului c\u0103 aceasta a continuat s\u0103 nu comunice m\u0103surile na\u021bionale necesare.<\/p>\n<p><strong>CJUE stabile\u0219te c\u0103 tratatele fiscale bilaterale nu trebuie s\u0103 aib\u0103 ca rezultat pierderea deducerilor personale \u0219i familiale\u00a0<\/strong><\/p>\n<p>La 12 martie 2026, \u00een\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=fdd5e50b74&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">hot\u0103r\u00e2rea<\/a>\u00a0sa \u00een cauza C-150\/25, Curtea de Justi\u021bie a Uniunii Europene (CJUE) a clarificat domeniul de aplicare al articolului 45 din\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=eb7534dc0f&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">TFUE<\/a>\u00a0privind libera circula\u021bie a lucr\u0103torilor \u00een ceea ce prive\u0219te impozitarea transfrontalier\u0103 a veniturilor \u0219i a deducerilor fiscale personale \u0219i familiale. Cazul se referea la un rezident belgian care primea venituri din munc\u0103 \u00een Belgia, Luxemburg \u0219i Fran\u021ba \u0219i care, \u00een Belgia, avea dreptul de a deduce pensia de \u00eentre\u021binere doar propor\u021bional cu venitul s\u0103u din surse belgiene, \u00een timp ce partea corespunz\u0103toare legat\u0103 de venitul s\u0103u din surse franceze nu era efectiv luat\u0103 \u00een considerare \u00een Fran\u021ba. Curtea a considerat c\u0103 articolul 45 din TFUE se opune unui astfel de rezultat \u00een cazul \u00een care contribuabilii reziden\u021bi f\u0103r\u0103 venituri provenite din surse str\u0103ine beneficiaz\u0103 integral de deducere \u0219i \u00een cazul \u00een care, \u00een temeiul conven\u021biei fiscale bilaterale aplicabile, pierderea deducerii \u00een statul de re\u0219edin\u021b\u0103 ar fi trebuit s\u0103 fie compensat\u0103 printr-un avantaj fiscal corespunz\u0103tor \u00een statul de angajare. \u00cen conformitate cu CJUE, un stat membru de re\u0219edin\u021b\u0103 poate fi scutit de obliga\u021bia sa de a avea \u00een vedere pe deplin situa\u021bia personal\u0103 \u0219i familial\u0103 a unui contribuabil numai \u00een cazul \u00een care aceste circumstan\u021be sunt avute \u00een vedere pe deplin \u00een ansamblu. \u00cen caz contrar, contribuabilul este plasat \u00eentr-o pozi\u021bie mai pu\u021bin favorabil\u0103 dec\u00e2t un lucr\u0103tor exclusiv na\u021bional, ceea ce constituie o restric\u021bionare a libert\u0103\u021bii de circula\u021bie a lucr\u0103torilor, cu excep\u021bia cazului \u00een care acest lucru este justificat de motive imperative de interes public. Prin urmare, hot\u0103r\u00e2rea confirm\u0103 faptul c\u0103 aplicarea practic\u0103 a conven\u021biilor fiscale bilaterale nu trebuie s\u0103 duc\u0103 la pierderea transfrontalier\u0103 a avantajelor fiscale personale \u0219i familiale protejate de articolul 45 din TFUE.<\/p>\n<p><strong>CJUE se pronun\u021b\u0103 cu privire la drepturile de deducere a TVA pentru<\/strong>\u00a0<strong>cheltuielile de divertisment, facturile \u00eent\u00e2rziate \u0219i erorile tehnice de transmitere<\/strong><\/p>\n<p>La 12 martie 2026, Curtea de Justi\u021bie a Uniunii Europene (CJUE) a pronun\u021bat mai multe hot\u0103r\u00e2ri care clarific\u0103 domeniul de aplicare al drepturilor de deducere a TVA \u0219i al drepturilor la rambursare \u00een temeiul\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=7b9962907c&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Directivei<\/a>\u00a02006\/112\/CE (Directiva privind TVA). \u00cen cauza C-515\/24, Curtea s-a pronun\u021bat \u00een\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=508e7890ae&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">hot\u0103r\u00e2rea<\/a>\u00a0sa c\u0103 legisla\u021bia UE nu se opune faptului c\u0103 legisla\u021bia na\u021bional\u0103 exclude deducerea a TVA aferent\u0103 intr\u0103rilor pentru cheltuielile legate de divertisment, \u00een cazul \u00een care astfel de excluderi se \u00eencadreaz\u0103 \u00een clauza suspensiv\u0103 prev\u0103zut\u0103 \u00een articolul 176 din Directiva privind TVA. Curtea a reamintit c\u0103, de\u0219i dreptul de deducere a TVA este un element fundamental al sistemului TVA, articolul 176 din Directiva privind TVA permite statelor membre s\u0103 p\u0103streze limit\u0103rile preexistente \u00een temeiul unei clauze suspensive. Aceasta a constatat c\u0103 dispozi\u021biile spaniole \u00een cauz\u0103 au fost adoptate \u00eenainte de aderarea Spaniei \u0219i au intrat \u00een vigoare la data ader\u0103rii, \u00een 1986, f\u0103r\u0103 a extinde domeniul de aplicare al excluderii. Prin urmare, Curtea a ajuns la concluzia c\u0103 statele membre pot p\u0103stra norme care s\u0103 refuze deducerea cheltuielilor legate de evenimentele de agrement sau de ospitalitate a clien\u021bilor furnizate gratuit. \u00cen<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=7129e37bbb&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">\u00a0hot\u0103r\u00e2rea<\/a>\u00a0sa \u00een cauza C-521\/24, CJUE a considerat c\u0103 statele membre nu pot refuza deducerea a TVA pentru achizi\u021biile intracomunitare numai pentru c\u0103 persoana impozabil\u0103 \u0219i-a exercitat acest drept \u00een perioada \u00een care a primit efectiv facturile relevante, mai degrab\u0103 dec\u00e2t \u00een perioada fiscal\u0103 \u00een care au fost efectuate achizi\u021biile. Curtea a constatat c\u0103, \u00een cazul \u00een care condi\u021biile de fond pentru deducere sunt \u00eendeplinite \u0219i persoana impozabil\u0103 a ac\u021bionat cu bun\u0103 credin\u021b\u0103 \u00een termenul de deducere aplicabil, refuzul deducerii din acest motiv pur formal ar face exercitarea dreptului foarte dificil\u0103 \u00een practic\u0103, contrar articolelor 168, 178, 179, 180 \u0219i 182 din Directiva privind TVA. \u00cen cauza C-527\/24, Curtea a confirmat \u00een\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=8237ca3cdb&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">hot\u0103r\u00e2rea<\/a>\u00a0sa c\u0103 o eroare tehnic\u0103 \u00een transmiterea electronic\u0103 a unei solicit\u0103ri de rambursare a TVA nu poate priva o persoan\u0103 impozabil\u0103 de drepturile sale de rambursare sau de accesul la o cale de atac judiciar\u0103 eficient\u0103. Curtea a constatat c\u0103, \u00een cazul \u00een care o solicitare era depus\u0103 \u0219i primit\u0103 \u00een mod corespunz\u0103tor, dar nu putea fi prelucrat\u0103 din cauza unui fi\u0219ier electronic care nu putea fi citit, autorit\u0103\u021bile fiscale erau obligate, \u00een temeiul articolelor 170 \u0219i 171 din Directiva privind TVA, coroborate cu\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=b99a7227da&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Directiva<\/a>\u00a02008\/9\/CE, s\u0103 trateze solicitarea ca fiind depus\u0103, s\u0103 notifice solicitantul cu privire la eroare \u0219i, dup\u0103 caz, s\u0103 solicite un fi\u0219ier care s\u0103 func\u021bioneze corect.<\/p>\n<p><strong>ONU va organiza o \u0219edin\u021b\u0103 special\u0103 privind cooperarea interna\u021bional\u0103 \u00een domeniul fiscal la 27 martie 2026<\/strong><\/p>\n<p>La 27 martie 2026, Consiliul Economic \u0219i Social al Organiza\u021biei Na\u021biunilor Unite (ECOSOC) va\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=f2727e5c64&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">organiza<\/a>\u00a0o \u0219edin\u021b\u0103 special\u0103 privind cooperarea interna\u021bional\u0103 \u00een domeniile financiar-contabil \u0219i fiscal la sediul ONU din New York. Pe fondul cre\u0219terii presiunilor fiscale \u0219i a pierderilor semnificative de venituri cauzate de lacunele \u00een materie de politic\u0103, de scurgerile de venituri \u0219i de fluxurile financiare ilicite, \u0219edin\u021ba va examina modul \u00een care \u021b\u0103rile pot consolida mobilizarea resurselor interne pentru a sprijini \u00eendeplinirea\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=5f0b49ec74&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Agendei 2030<\/a>\u00a0pentru dezvoltare sustenabil\u0103. Baz\u00e2ndu-se pe\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=e966b3cac0&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Angajamentul de la Sevilla<\/a>\u00a0adoptat la cea de-a patra Conferin\u021b\u0103 interna\u021bional\u0103 privind finan\u021barea pentru dezvoltare,\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=adf4dc0b1f&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">programul<\/a>\u00a0va include discu\u021bii privind implementarea angajamentelor de cooperare fiscal\u0103 interna\u021bional\u0103 \u0219i m\u0103suri practice de \u00eembun\u0103t\u0103\u021bire a mobiliz\u0103rii veniturilor interne. Un panel dedicat se va concentra pe modernizarea normelor fiscale interna\u021bionale, examin\u00e2nd limit\u0103rile conceptului tradi\u021bional de sediu permanent \u00eentr-o economie digitalizat\u0103 \u0219i rolul poten\u021bial al normelor semnificative privind prezen\u021ba economic\u0103 \u00een a permite jurisdic\u021biilor surs\u0103 s\u0103 impoziteze activit\u0103\u021bile comerciale digitale \u0219i la distan\u021b\u0103. Participan\u021bii vor discuta principalele provoc\u0103ri tehnice legate de implementarea unor astfel de norme, inclusiv atribuirea veniturilor, dificult\u0103\u021bile de aplicare a legii, conflictele \u00een leg\u0103tur\u0103 cu tratatele \u0219i riscul dublei impozit\u0103ri. O alt\u0103 sesiune va trata utilizarea tot mai intens\u0103 a inteligen\u021bei artificiale \u00een administra\u021bia fiscal\u0103, explor\u00e2nd poten\u021bialul acesteia de a \u00eembun\u0103t\u0103\u021bi gestionarea conformit\u0103\u021bii, detectarea fraudelor \u0219i evaluarea riscurilor, examin\u00e2nd, de asemenea, preocup\u0103rile legate de guvernan\u021b\u0103, cum ar fi protec\u021bia datelor, subiectivismul algoritmic \u0219i m\u0103surile de protec\u021bie a drepturilor contribuabililor. Pe baza unei\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=ffe00b12d7&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">agende provizorii<\/a>, se preconizeaz\u0103 c\u0103 viitoarea \u0219edin\u021b\u0103 va fi discutat\u0103 \u0219i de statele membre ale UE \u00een cadrul Grupului de lucru al Consiliului privind chestiunile fiscale, la 18 martie 2026.<\/p>\n<p><strong>Comisia European\u0103 subliniaz\u0103 rolul impozit\u0103rii energiei \u00een reducerea facturilor la energia electric\u0103 \u00een cadrul pachetului s\u0103u de m\u0103suri privind energia pentru cet\u0103\u021beni<\/strong><\/p>\n<p>La 10 martie 2026, Comisia European\u0103\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=f80b110c2d&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">a publicat<\/a>\u00a0o\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=08c4f766ea&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">comunicare<\/a>\u00a0referitoare la\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=0e1deb570b&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Pachetul de m\u0103suri privind energia pentru cet\u0103\u021beni<\/a>, care vizeaz\u0103 \u00eembun\u0103t\u0103\u021birea accesibilit\u0103\u021bii la energie pentru gospod\u0103rii, consolidarea protec\u021biei consumatorilor \u0219i combaterea s\u0103r\u0103ciei energetice. Pachetul prezint\u0103 o serie de ac\u021biuni \u00een materie de politic\u0103 axate pe reducerea facturilor la energie, \u00eent\u0103rirea pozi\u021biei consumatorilor \u0219i \u00eembun\u0103t\u0103\u021birea implement\u0103rii legisla\u021biei UE existente \u00een domeniul energiei. Din punct de vedere fiscal, comunicarea eviden\u021biaz\u0103 faptul c\u0103 impozitele \u0219i taxele na\u021bionale reprezint\u0103, \u00een medie, aproximativ 25% din pre\u021burile la energia electric\u0103 pentru gospod\u0103rii \u0219i constat\u0103 c\u0103 statele membre dispun de flexibilitate, \u00een temeiul<a href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=b1817b70b6&amp;e=f8741a7d91\">\u00a0Directivei<\/a>\u00a02003\/96\/CE (Directiva privind impozitarea energiei) \u0219i al<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=5ac23379ff&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">\u00a0Directivei<\/a>\u00a02006\/112\/CE (Directiva privind TVA), pentru reducerea impozit\u0103rii energiei electrice. Prin urmare, Comisia \u00eencurajeaz\u0103 statele membre s\u0103 revizuiasc\u0103 taxele \u0219i impozitele na\u021bionale pe energie \u0219i s\u0103 ia \u00een considerare reduceri specifice ale ratelor accizelor la energia electric\u0103, \u00een special pentru gospod\u0103riile vulnerabile \u0219i cele s\u0103race din punctul de vedere al asigur\u0103rii necesarului de energie. Potrivit Comisiei, sc\u0103derea impozit\u0103rii energiei electrice la nivelul minim al UE ar putea reduce facturile consumatorilor cu aproximativ 14% (\u00een jur de 200 \u20ac pe an). Comunicarea nu introduce o nou\u0103 legisla\u021bie fiscal\u0103 a UE, dar subliniaz\u0103 c\u0103 statele membre pot utiliza instrumentele fiscale existente pentru a sprijini electrificarea \u0219i a \u00eembun\u0103t\u0103\u021bi accesibilitatea la energie. \u00cen plus, pachetul include m\u0103suri legate de tarifele pentru utilizarea re\u021belei, de schimbarea furnizorului, de comunit\u0103\u021bile energetice \u0219i de protec\u021bia consumatorilor, solicit\u00e2nd \u00een acela\u0219i timp o mai bun\u0103 implementare a normelor existente ale UE \u00een materie de energie electric\u0103.<\/p>\n<p><strong>Parlamentul European adopt\u0103 recomand\u0103ri privind stimulentele fiscale \u0219i simplificarea reglement\u0103rilor pentru a trata criza locuin\u021belor din UE<\/strong><\/p>\n<p>La 10 martie 2026, Parlamentul European\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=04014089b4&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">a adoptat<\/a>\u00a0o\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=5fa4f86d0d&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">rezolu\u021bie<\/a>\u00a0care stabile\u0219te recomand\u0103ri pentru a trata criza locuin\u021belor din UE, ca urmare a raportului final al Comisiei speciale privind criza locuin\u021belor, care a fost aprobat cu 367 de voturi pentru, 166 \u00eempotriv\u0103 \u0219i 84 de ab\u021bineri. Raportul eviden\u021biaz\u0103 preocup\u0103rile tot mai mari legate de accesibilitatea \u0219i deficitul \u00een \u00eentreaga UE \u0219i solicit\u0103 o ac\u021biune coordonat\u0103 pentru a sprijini construirea \u0219i renovarea. Printre m\u0103surile propuse, eurodeputa\u021bii pledeaz\u0103 pentru sisteme fiscale bazate pe stimulente pentru a sprijini gospod\u0103riile cu venituri mici \u0219i medii, eliminarea barierelor fiscale, cum ar fi taxele de \u00eenregistrare ridicate pentru cump\u0103r\u0103torii primei locuin\u021be, \u0219i condi\u021bii fiscale care \u00eencurajeaz\u0103 \u00eenchirierea pe termen lung. Rezolu\u021bia solicit\u0103, de asemenea, cre\u0219terea investi\u021biilor \u00een locuin\u021be sociale \u0219i locuin\u021be la pre\u021buri accesibile, \u00eembun\u0103t\u0103\u021birea eficien\u021bei energetice a cl\u0103dirilor reziden\u021biale \u0219i realocarea resurselor neutilizate ale\u00a0 mecanismului de redresare \u0219i rezilien\u021b\u0103 c\u0103tre proiectele de locuin\u021be. \u00cen plus, Parlamentul \u00eendeamn\u0103 Comisia European\u0103 s\u0103 reduc\u0103 poverile administrative printr-un pachet de simplificare pentru sectorul locuin\u021belor, inclusiv proceduri de autorizare mai rapide, cu un termen maxim de procesare propus de 60 de zile. Recomand\u0103rile eviden\u021biaz\u0103, de asemenea, necesitatea de a echilibra cre\u0219terea num\u0103rului de \u00eenchirieri pe termen scurt cu accesul la locuin\u021be la pre\u021buri accesibile \u0219i de a consolida sectorul construc\u021biilor \u0219i renov\u0103rilor din UE.<\/p>\n<p><strong>AMLA va organiza audieri publice cu privire la proiectele de standarde tehnice pentru diligen\u021ba necesar\u0103 a clien\u021bilor \u0219i criteriile de tranzac\u021bionare la 24 martie 2026<\/strong><\/p>\n<p>La 24 martie 2026, Autoritatea pentru combaterea sp\u0103l\u0103rii banilor \u0219i a finan\u021b\u0103rii terorismului (AMLA) va organiza o\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=01b6ad3766&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">audiere public\u0103<\/a>\u00a0cu privire la dou\u0103 proiecte de standarde tehnice de reglementare (RTS) \u00een temeiul\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=428937776d&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">Regulamentului<\/a>\u00a0(UE) 2024\/1624. Audierea va avea loc \u00een dou\u0103 sesiuni \u0219i este deschis\u0103 participan\u021bilor \u00eenregistra\u021bi. Sesiunea de diminea\u021b\u0103 (11:00-13:00) va trata\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=df5a3d9e90&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">proiectul de RTS<\/a>\u00a0elaborat \u00een temeiul articolului 19 punctul (9), care stabile\u0219te criteriile pentru identificarea rela\u021biilor de afaceri, a tranzac\u021biilor ocazionale \u0219i a tranzac\u021biilor legate \u00eentre ele, precum \u0219i a pragurilor mai mici aplicabile. Sesiunea de dup\u0103-amiaz\u0103 (14:30-16:30) se va concentra pe\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=a5f2c47f73&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">proiectul de RTS<\/a>\u00a0\u00een conformitate cu articolul 28 punctul (1), specific\u00e2nd modul \u00een care entit\u0103\u021bile obligate trebuie s\u0103 aplice \u00een practic\u0103 dispozi\u021biile privind m\u0103surile de cunoa\u0219tere a clien\u021bilor (CDD), inclusiv informa\u021biile \u0219i documenta\u021bia care trebuie colectate. At\u00e2t proiectul de RTS \u00een conformitate cu<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=5c9b83058e&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">\u00a0articolul 19 punctul (9)<\/a>, c\u00e2t \u0219i cel \u00een conformitate cu\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=6ac3ca5b41&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">articolul 28 punctul (1)<\/a>\u00a0fac \u00een prezent obiectul unor consult\u0103ri publice, care vor r\u0103m\u00e2ne deschise p\u00e2n\u0103 la 8 mai 2026. \u00cenregistrarea este necesar\u0103 pentru a participa at\u00e2t la sesiunea de<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=165b083556&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">\u00a0diminea\u021b\u0103<\/a>, c\u00e2t \u0219i la cea de\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=ba22e59a8f&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">dup\u0103-amiaz\u0103<\/a>.<\/p>\n<p><strong>Declinarea responsabilit\u0103\u021bii:<\/strong><br \/>Acest buletin de \u0219tiri con\u021bine informa\u021bii despre politicile \u0219i evolu\u021biile fiscale europene 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.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0d72195ff5\" class=\"fw-col-sm-4 tf-sh-fe1c3281afc4c885c4d546b7377333f7\" >\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-a4a982fa6469201154c81285f199b4b6 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\/2026\/01\/etaf.jpg\"  alt=\"etaf\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2026\/01\/etaf.jpg\"><meta itemprop=\"width\" content=\"549\"><meta itemprop=\"height\" content=\"268\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2026\/01\/etaf-295x166.jpg 295w\"   alt=\"etaf\" 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>Rezultatele principale ale \u0219edin\u021bei ECOFIN din 10 martie 2026 La 10 martie 2026, mini\u0219trii de finan\u021be ai UE\u00a0au f\u0103cut schimb de opinii\u00a0cu privire la pachetul de integrare pe pia\u021b\u0103 \u0219i de supraveghere, un element central [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":14380,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-14582","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\/14582","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=14582"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/14582\/revisions"}],"predecessor-version":[{"id":14584,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/14582\/revisions\/14584"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/14380"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=14582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=14582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=14582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}