{"id":5310,"date":"2021-05-11T09:42:51","date_gmt":"2021-05-11T07:42:51","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5310"},"modified":"2021-05-11T09:42:53","modified_gmt":"2021-05-11T07:42:53","slug":"legea-nr-123-2021-sinteza-principalelor-prevederi","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/legea-nr-123-2021-sinteza-principalelor-prevederi\/","title":{"rendered":"Legea nr. 123\/2021: Sinteza principalelor prevederi"},"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-69e11c393a169\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\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-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"ugb-highlight\">,\u00a0expert contabil<br \/>Reprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n<p><span class=\"ugb-highlight\">Recent a fost publicat\u0103 \u00een Monitorul Oficial\u00a0<\/span><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/242093\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Legea nr. 123\/2021<\/em><\/strong><\/a>\u00a0<span class=\"ugb-highlight\"><em>privind aprobarea OG nr. 5\/2020 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103<\/em>. Red\u0103m, \u00een continuare, principalele prevederi ale actului normativ.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">1. Domeniul de aplicare \u0219i condi\u021biile schimbului automat obligatoriu de informa\u021bii cu privire la aranjamentele transfrontaliere care fac obiectul raport\u0103rii<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u2013 \u00cen cazul \u00een care exist\u0103 mai mul\u021bi intermediari, obliga\u021bia de raportare a informa\u021biilor cu privire la aranjamentul transfrontalier care face obiectul raport\u0103rii revine tuturor intermediarilor implica\u021bi \u00een acela\u0219i aranjament transfrontalier care face obiectul raport\u0103rii. Oricare dintre intermediarii implica\u021bi \u00een acela\u0219i aranjament transfrontalier care face obiectul raport\u0103rii poate fi exonerat de la obliga\u021bia de raportare c\u0103tre ANAF dac\u0103 de\u021bine dovezi concludente, din care s\u0103 rezulte\u00a0dincolo de orice dubiu,\u00a0c\u0103 informa\u021biile au fost deja raportate c\u0103tre ANAF\u00a0sau c\u0103tre autoritatea competent\u0103 dintr-un alt stat membru\u00a0de un alt intermediar.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u2013 Sunt exonera\u021bi de la \u00eendeplinirea obliga\u021biei de raportare contribuabilii relevan\u021bi care de\u021bin dovezi concludente din care rezult\u0103\u00a0dincolo de orice dubiu\u00a0c\u0103 informa\u021biile au fost deja raportate c\u0103tre ANAF sau\u00a0c\u0103tre autoritatea competent\u0103 dintr-un alt stat membru\u00a0de un alt contribuabil relevant.<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>2.<\/strong>\u00a0<strong>Categorii de semne distinctive ale aranjamentelor transfrontaliere<\/strong><\/span><\/p>\n<p><em><span class=\"ugb-highlight\">B. Semne distinctive specifice legate de testul beneficiului principal<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Un aranjament transfrontalier prin care un participant la aranjamentul respectiv ia m\u0103suri artificiale care constau \u00een achizi\u021bionarea unei societ\u0103\u021bi care \u00eenregistreaz\u0103 pierderi, \u00eentreruperea activit\u0103\u021bii principale a respectivei societ\u0103\u021bi \u0219i utilizarea pierderilor societ\u0103\u021bii pentru a reduce obliga\u021biile fiscale, inclusiv prin intermediul unui transfer al acestor pierderi c\u0103tre o alt\u0103 jurisdic\u021bie sau prin accelerarea utiliz\u0103rii acestor pierderi<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\"><strong>Vechea prevedere<\/strong>, \u201eun\u00a0aranjament transfrontalier prin care un participant la aranjamentul respectiv ia m\u0103suri artificiale,<s>\u00a0prin aceasta \u00een\u021beleg\u00e2nd inclusiv tranzac\u021bii transfrontaliere artificiale definite conform art. 11 alin. (3) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare,<\/s>\u00a0care constau \u00een achizi\u021bionarea unei societ\u0103\u021bi care \u00eenregistreaz\u0103 pierderi, \u00eentreruperea activit\u0103\u021bii principale a respectivei societ\u0103\u021bi \u0219i utilizarea pierderilor societ\u0103\u021bii pentru a reduce obliga\u021biile fiscale, inclusiv prin intermediul unui transfer al acestor pierderi c\u0103tre o alt\u0103 jurisdic\u021bie sau prin accelerarea utiliz\u0103rii acestor pierderi\u201d.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Un aranjament transfrontalier care include tranzac\u021bii circulare care au ca rezultat un\u00a0carusel de fonduri (round-tripping of funds), anume prin implicarea unor entit\u0103\u021bi interpuse f\u0103r\u0103 alt scop comercial primar sau prin tranzac\u021bii care se compenseaz\u0103 ori se anuleaz\u0103 reciproc sau care au alte caracteristici similare.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\"><strong>Vechea prevedere:\u00a0<\/strong>\u201eUn aranjament transfrontalier care include tranzac\u021bii circulare care au ca rezultat\u00a0<s>sp\u0103larea banilor<\/s>, anume prin implicarea unor entit\u0103\u021bi interpuse f\u0103r\u0103 alt scop comercial primar sau prin tranzac\u021bii care se compenseaz\u0103 ori se anuleaz\u0103 reciproc sau care au alte caracteristici similare\u201d.\u00a0<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/legea-nr-123-2021-sinteza-principalelor-prevederi-a7855\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e11c393a93b\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/legea-nr-123-2021-sinteza-principalelor-prevederi-a7855.jpg\"  alt=\"legea-nr-123-2021-sinteza-principalelor-prevederi-a7855\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/legea-nr-123-2021-sinteza-principalelor-prevederi-a7855.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:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/legea-nr-123-2021-sinteza-principalelor-prevederi-a7855-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/legea-nr-123-2021-sinteza-principalelor-prevederi-a7855-320x240.jpg 320w\"   alt=\"legea-nr-123-2021-sinteza-principalelor-prevederi-a7855\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabilReprezentant al CECCAR \u00een VAT Expert Group Recent a fost publicat\u0103 \u00een Monitorul Oficial\u00a0Legea nr. 123\/2021\u00a0privind aprobarea OG nr. 5\/2020 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=5310"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5310\/revisions"}],"predecessor-version":[{"id":5313,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5310\/revisions\/5313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5311"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}