{"id":6850,"date":"2022-01-14T15:57:11","date_gmt":"2022-01-14T13:57:11","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6850"},"modified":"2022-01-14T15:57:11","modified_gmt":"2022-01-14T13:57:11","slug":"mf-proiect-pentru-modificarea-si-completarea-legii-nr-227-2015-privind-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-proiect-pentru-modificarea-si-completarea-legii-nr-227-2015-privind-codul-fiscal\/","title":{"rendered":"MF: Proiect pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul 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-69e1047c886a8\" 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><strong><span class=\"stk-highlight\">M\u0103surile propuse vizeaz\u0103, \u00eentre altele, simplificarea procedurilor administrative, reducerea costurilor de reglementare, automatizarea actualelor proceduri bazate pe documente pe suport de h\u00e2rtie<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Ministerul Finan\u021belor a lansat \u00een dezbatere public\u0103 un<\/span>\u00a0<em><a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/5553347\/proiectordonantamodifl277_13012022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de ordonan\u021b\u0103\u00a0<\/a><span class=\"stk-highlight\">p<\/span><\/em><span class=\"stk-highlight\"><em>entru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal<\/em>. Proiectul de act normativ are \u00een vedere urm\u0103toarele:<\/span><\/p>\n<h5><span class=\"stk-highlight\">Titlul VII \u2013 Taxa pe valoarea ad\u0103ugat\u0103<\/span><\/h5>\n<p><span class=\"stk-highlight\">Ini\u021biatorii precizeaz\u0103 c\u0103 urm\u0103re\u0219te transpunerea \u00een legisla\u021bia na\u021bional\u0103 a prevederilor Directivei (UE) 2019\/2.235 a Consiliului din 16 decembrie 2019 de modificare a Directivei 2006\/112\/CE privind sistemul comun al taxei pe valoarea ad\u0103ugat\u0103 \u0219i a Directivei 2008\/118\/CE privind regimul general al accizelor, \u00een ceea ce prive\u0219te ac\u021biunile de ap\u0103rare din cadrul Uniunii, prin introducerea scutirii de TVA pentru urm\u0103toarele opera\u021biuni:\u00a0<strong>\u25aa<\/strong>\u00a0importul de bunuri efectuat \u00een Rom\u00e2nia de c\u0103tre for\u021bele armate ale altor state membre \u00een scopul utiliz\u0103rii de c\u0103tre for\u021bele armate respective sau de c\u0103tre personalul civil care le \u00eenso\u021be\u0219te ori pentru aprovizionarea popotelor sau a cantinelor acestora, atunci c\u00e2nd for\u021bele armate respective particip\u0103 la o ac\u021biune de ap\u0103rare desf\u0103\u0219urat\u0103 pentru a implementa o activitate a Uniunii \u00een cadrul politicii de securitate \u0219i ap\u0103rare comune;\u00a0<strong>\u25aa<\/strong>\u00a0livrarea de bunuri netransportate \u00een afara Rom\u00e2niei \u0219i\/sau prestarea de servicii efectuate \u00een Rom\u00e2nia, destinate fie utiliz\u0103rii de c\u0103tre for\u021bele armate ale altor state membre sau de c\u0103tre personalul civil care le \u00eenso\u021be\u0219te, fie aprovizion\u0103rii popotelor sau cantinelor acestora, atunci c\u00e2nd for\u021bele armate respective particip\u0103 la o ac\u021biune de ap\u0103rare desf\u0103\u0219urat\u0103 pentru a implementa o activitate a Uniunii \u00een cadrul politicii de securitate \u0219i ap\u0103rare comune;\u00a0<strong>\u25aa<\/strong>\u00a0livrarea de bunuri \u0219i\/sau prestarea de servicii c\u0103tre alt stat membru dec\u00e2t Rom\u00e2nia, destinate for\u021belor armate ale oric\u0103rui alt stat membru dec\u00e2t statul membru de destina\u021bie, \u00een scopul utiliz\u0103rii de c\u0103tre for\u021bele armate respective sau de c\u0103tre personalul civil care le \u00eenso\u021be\u0219te ori pentru aprovizionarea popotelor sau a cantinelor acestora, atunci c\u00e2nd for\u021bele armate respective particip\u0103 la o ac\u021biune de ap\u0103rare desf\u0103\u0219urat\u0103 pentru a implementa o activitate a Uniunii \u00een cadrul politicii de securitate \u0219i ap\u0103rare comune.<\/span><\/p>\n<p><span class=\"stk-highlight\">Totodat\u0103, \u00een contextul transpunerii Directivei (UE) 2019\/2.235 se propune asimilarea cu o achizi\u021bie intracomunitar\u0103 de bunuri cu plat\u0103 a opera\u021biunii const\u00e2nd \u00een utilizarea de c\u0103tre for\u021bele armatei rom\u00e2ne care particip\u0103 la o ac\u021biune de ap\u0103rare desf\u0103\u0219urat\u0103 pentru a implementa o activitate a Uniunii \u00een cadrul politicii de securitate \u0219i ap\u0103rare comune, pentru uzul acestora sau pentru uzul personalului civil care le \u00eenso\u021be\u0219te, a unor bunuri pe care le-au dob\u00e2ndit \u00een alt stat membru, la a c\u0103ror achizi\u021bie nu s-au aplicat regulile generale de impozitare din acel stat membru, atunci c\u00e2nd importul bunurilor respective nu poate beneficia de scutirea de TVA.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-proiect-pentru-modificarea-si-completarea-legii-nr-227-2015-privind-codul-fiscal-s13979\/\" 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-69e1047c88dcc\" 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\/2022\/01\/mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979.jpg\"  alt=\"mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/01\/mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979.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\/2022\/01\/mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/01\/mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979-320x240.jpg 320w\"   alt=\"mf-proiect-pentru-modificarea-si-completarea-legii-nr227-2015-privind-codul-fiscal-s13979\" 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>M\u0103surile propuse vizeaz\u0103, \u00eentre altele, simplificarea procedurilor administrative, reducerea costurilor de reglementare, automatizarea actualelor proceduri bazate pe documente pe suport de h\u00e2rtie Ministerul Finan\u021belor a lansat \u00een dezbatere public\u0103 un\u00a0proiect de ordonan\u021b\u0103\u00a0pentru modificarea \u0219i completarea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6850","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\/6850","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=6850"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6850\/revisions"}],"predecessor-version":[{"id":6853,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6850\/revisions\/6853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/6851"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}