{"id":7587,"date":"2022-09-12T08:19:22","date_gmt":"2022-09-12T06:19:22","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7587"},"modified":"2022-09-12T08:19:24","modified_gmt":"2022-09-12T06:19:24","slug":"procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-deciziei-de-declarare-in-inactivitate-in-baza-prevederilor-legii-contenciosului-administrativ","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-deciziei-de-declarare-in-inactivitate-in-baza-prevederilor-legii-contenciosului-administrativ\/","title":{"rendered":"Procedura de punere \u00een aplicare a hot\u0103r\u00e2rilor judec\u0103tore\u0219ti prin care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate, \u00een baza prevederilor Legii contenciosului administrativ, publicat\u0103 \u00een Monitorul Oficial\ufffc"},"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-69e1321c64faf\" 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=\"stk-highlight\">\u00cen Monitorul Oficial nr. 885 din 8 septembrie 2022 a fost publicat<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/259140\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>OPANAF nr. 1.587\/2022<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind aprobarea Procedurii de punere \u00een aplicare a hot\u0103r\u00e2rilor judec\u0103tore\u0219ti prin care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate, \u00een baza prevederilor Legii contenciosului administrativ nr. 554\/2004, precum \u0219i pentru aprobarea modelului \u0219i con\u021binutului unor formulare<\/em>. Procedura se aplic\u0103 contribuabililor declara\u021bi inactivi, potrivit art. 92 alin. (1) lit. a)-g) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, pentru care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate, \u00een baza prevederilor Legii contenciosului administrativ. Punerea \u00een aplicare a hot\u0103r\u00e2rii judec\u0103tore\u0219ti prin care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate se face cu data pronun\u021b\u0103rii hot\u0103r\u00e2rii judec\u0103tore\u0219ti. Competen\u021ba pentru punerea \u00een aplicare a hot\u0103r\u00e2rii judec\u0103tore\u0219ti prin care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate revine compartimentului de specialitate cu atribu\u021bii \u00een domeniul gestion\u0103rii registrului contribuabililor din cadrul organelor fiscale \u00een a c\u0103ror eviden\u021b\u0103 fiscal\u0103 sunt \u00eenregistra\u021bi contribuabilii\/pl\u0103titorii.<\/span><\/p>\n<p><span class=\"stk-highlight\">ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, prin OG nr. 11\/2021 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i reglementarea unor m\u0103suri fiscale, au fost aduse complet\u0103ri art. 92 \u201eRegistrul contribuabililor\/pl\u0103titorilor inactivi\/reactiva\u021bi\u201d din Codul de procedur\u0103 fiscal\u0103. Astfel \u2013 precizeaz\u0103 ANAF \u2013 conform alin. (9<sup>1<\/sup>) al art.92, nou-introdus, \u00een cazul suspend\u0103rii execut\u0103rii deciziei de declarare \u00een inactivitate, dispus\u0103 de instan\u021bele de judecat\u0103 \u00een baza prevederilor Legii nr. 554\/2004, toate efectele deciziei de inactivare sunt suspendate p\u00e2n\u0103 la \u00eencetarea acesteia \u0219i contribuabilul\/pl\u0103titorul se reactiveaz\u0103 pe perioada suspend\u0103rii, context \u00een care s-a impus elaborarea acestei proceduri.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen acest scop, este necesar\u0103 stabilirea fluxului procedural pentru reactivarea contribuabilului\/pl\u0103titorului pe perioada suspend\u0103rii execut\u0103rii deciziei de declarare \u00een inactivitate, a modalit\u0103\u021bii de suspendare a efectelor produse de declararea st\u0103rii de inactivitate fiscal\u0103, a modalit\u0103\u021bii de aplicare a sentin\u021belor judec\u0103tore\u0219ti la data \u00eencet\u0103rii de drept a suspend\u0103rii execut\u0103rii deciziei de declarare \u00een inactivitate \u0219i a efectelor care se produc, precum \u0219i a modalit\u0103\u021bii de punere \u00een aplicare a hot\u0103r\u00e2rilor judec\u0103tore\u0219ti definitive \u0219i a efectelor care se produc.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-deciziei-de-declarare-in-inactivitate-in-baza-prevederilor-legii-contenciosului-administrativ-a10068\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-deciziei-de-declarare-in-inactivitate-in-baza-prevederilor-legii-contenciosului-administrativ-a10068\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1321c656a6\" 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\/09\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068.jpg\"  alt=\"procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/09\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068.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\/09\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/09\/procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068-320x240.jpg 320w\"   alt=\"procedura-de-punere-in-aplicare-a-hotararilor-judecatoresti-prin-care-s-a-dispus-suspendarea-executarii-a10068\" 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 Monitorul Oficial nr. 885 din 8 septembrie 2022 a fost publicat\u00a0OPANAF nr. 1.587\/2022\u00a0privind aprobarea Procedurii de punere \u00een aplicare a hot\u0103r\u00e2rilor judec\u0103tore\u0219ti prin care s-a dispus suspendarea execut\u0103rii deciziei de declarare \u00een inactivitate, \u00een [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7587","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7587","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=7587"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7587\/revisions"}],"predecessor-version":[{"id":7590,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7587\/revisions\/7590"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}