{"id":5977,"date":"2021-08-23T10:34:26","date_gmt":"2021-08-23T08:34:26","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5977"},"modified":"2021-08-23T10:34:26","modified_gmt":"2021-08-23T08:34:26","slug":"modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3-004-2017-publicate-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3-004-2017-publicate-in-monitorul-oficial\/","title":{"rendered":"Modific\u0103rile la procedura de solu\u021bionare a contesta\u021biilor prev\u0103zut\u0103 \u00een OMFP nr. 3.004\/2017, publicate \u00een Monitorul Oficial"},"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-69e62d6a7cd7b\" 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\">\u00cen\u00a0<\/span><a href=\"https:\/\/www.monitoruloficial.ro\/Monitorul-Oficial--PI--804--2021.html\">Monitorul Oficial nr. 804 din 20 august 2021<\/a>\u00a0<span class=\"ugb-highlight\">a fost publicat\u00a0<em>Ordinul nr. 1021\/2021 al ministrului Finan\u021belor pentru modificarea \u0219i completarea OMFP nr. 3004\/2017 privind aprobarea procedurii de solu\u021bionare a contesta\u021biilor prev\u0103zute la art.366 alin.(2), art.369 alin.(5), art.374 alin.(2), art.377 alin.(4), art.382 alin.(2), art.385 alin.(4), art.390 alin.(2) \u0219i art.393 alin.(4) din Legea nr.227\/2015 privind Codul fiscal<\/em>. Potrivit Ministerului Finan\u021belor, promovarea actului normativ are la baz\u0103 faptul c\u0103, de la intrarea \u00een vigoare a Legii nr.227\/2015 \u0219i p\u00e2n\u0103 \u00een prezent, au fost aduse o serie de modific\u0103ri \u0219i complet\u0103ri Codului fiscal, \u00eenclusiv titlului VIII al acestuia \u2013 \u201eAccize \u0219i alte taxe speciale\u201d , care include \u0219i dispozi\u021bii ce reglementeaz\u0103 competen\u021ba autoriz\u0103rii operatorilor de produse supuse accizelor armonizate (antrepozitari autoriza\u021bi, destinatari \u00eenregistra\u021bi, expeditori \u00eenregistra\u021bi \u0219i importatori autoriza\u021bi).<\/span><\/p>\n<p><span class=\"ugb-highlight\">Astfel, prin Legea nr.177\/2017 privind aprobarea OUG nr.3\/2017, s-au adus modific\u0103ri art.359 din actul normativ men\u021bionat anterior, \u00een sensul c\u0103 autorizarea antrepozitelor fiscale, a destinatarilor \u00eenregistra\u021bi, a expeditorilor \u00eenregistra\u021bi \u0219i a importatorilor autoriza\u021bi (realizat\u0103 anterior la nivel central prin comisia constituit\u0103 \u00een acest sens) se efectueaz\u0103 de c\u0103tre direc\u021biile generale regionale ale finan\u021belor publice, procedura \u0219i condi\u021biile de autorizare fiind stabilite prin ordin al ministrului finan\u021belor publice, la propunerea ANAF.\u00a0 \u00cen acest sens, a fost\u00a0 emis OMFP nr.2.482\/2017 privind procedura \u0219i condi\u021biile \u00een care se realizeaz\u0103 autorizarea antrepozitelor fiscale, a destinatarilor \u00eenregistra\u021bi, a expeditorilor \u00eenregistra\u021bi \u0219i a importatorilor autoriza\u021bi. \u00cen acela\u0219i timp, tot prin Legea nr.177\/2017, s-a reglementat faptul c\u0103 \u00eempotriva deciziilor de respingere a solicit\u0103rilor de autorizare formulate de operatorii de produse supuse accizelor armonizate sau a celor de revocare a autoriza\u021biilor emise acestora, antrepozitarii autoriza\u021bi, destinatarii \u00eenregistra\u021bi, expeditorii \u00eenregistra\u021bi \u0219i importatorii autoriza\u021bi pot formula contesta\u021bii, care vor fi solu\u021bionate de structura cu atribu\u021bii \u00een solu\u021bionarea contesta\u021biilor din cadrul MF. \u00cen acest sens, a fost emis\u00a0<em>OMFP nr. 3004\/2017 privind aprobarea procedurii de solu\u021bionare a contesta\u021biilor prev\u0103zute la art.366 alin.(2), art.369 alin.(5), art.374 alin.(2), art.377 alin.(4), art.382 alin.(2), art.385 alin.(4), art.390 alin.(2) \u0219i art.393 alin.(4) din Legea nr.227\/2015 privind Codul fiscal,\u00a0<\/em>\u00een care ca direc\u021bie cu atribu\u021bii \u00een solu\u021bionarea contesta\u021biilor a fost desemnat\u0103 Direc\u021bia general\u0103 management al domeniilor reglementate specific.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-in-monitorul-oficial-s12618\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e62d6a7d459\" 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\/08\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618.jpg\"  alt=\"modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/08\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618.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\/08\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/08\/modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618-320x240.jpg 320w\"   alt=\"modificarile-la-procedura-de-solutionare-a-contestatiilor-prevazuta-in-omfp-nr-3004-2017-publicate-s12618\" 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>\u00cen\u00a0Monitorul Oficial nr. 804 din 20 august 2021\u00a0a fost publicat\u00a0Ordinul nr. 1021\/2021 al ministrului Finan\u021belor pentru modificarea \u0219i completarea OMFP nr. 3004\/2017 privind aprobarea procedurii de solu\u021bionare a contesta\u021biilor prev\u0103zute la art.366 alin.(2), art.369 alin.(5), [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5978,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5977","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\/5977","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=5977"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5977\/revisions"}],"predecessor-version":[{"id":5980,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5977\/revisions\/5980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5978"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}