{"id":7752,"date":"2022-11-17T10:06:52","date_gmt":"2022-11-17T08:06:52","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7752"},"modified":"2022-11-17T10:06:54","modified_gmt":"2022-11-17T08:06:54","slug":"clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-pentru-aplicarea-cotei-reduse-de-tva-de-5%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-pentru-aplicarea-cotei-reduse-de-tva-de-5%ef%bf%bc\/","title":{"rendered":"Clarific\u0103ri privind condi\u021biile pe care trebuie s\u0103 le \u00eendeplineasc\u0103 o locuin\u021b\u0103 la data livr\u0103rii pentru aplicarea cotei reduse de TVA de 5%\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-69e398764ea21\" 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\">Pre\u0219edintele Klaus Iohannis a semnat\u00a0<em>Decretul de promulgare a Legii pentru aprobarea OUG nr. 31\/2019 privind acordarea unor facilit\u0103\u021bi fiscale \u0219i pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, pentru completarea OUG nr. 11\/2018 pentru adoptarea unor m\u0103suri bugetare \u0219i pentru modificarea Legii-cadru nr. 153\/2017 privind salarizarea personalului pl\u0103tit din fonduri publice<\/em>\u00a0(<strong>Legea nr. 301\/2022<\/strong>), act normativ care aduce o serie de clarific\u0103ri legate de condi\u021biile pe care trebuie s\u0103 le \u00eendeplineasc\u0103 o locuin\u021b\u0103 la data livr\u0103rii pentru aplicarea cotei reduse de TVA de 5%.<\/span><\/p>\n<p><span class=\"stk-highlight\">Fa\u021b\u0103 de forma ini\u021bial\u0103 a OUG nr. 31\/2019 adoptat\u0103 de Guvern, Parlamentul a adus un singur amendament, care nu opereaz\u0103 nicio schimbare pe fond a condi\u021biilor pe care trebuie s\u0103 le \u00eendeplineasc\u0103 o locuin\u021b\u0103 la data livr\u0103rii pentru aplicarea cotei reduse TVA de 5% \u0219i nici nu creeaz\u0103 excep\u021bii \u00een aplicarea prevederii legale \u00een discu\u021bie, ci aduce o serie de clarific\u0103ri pentru a evita interpret\u0103rile abuzive \u0219i discre\u021bionare ale unei no\u021biuni nedefinite expres \u00een Codul fiscal (respectiv\u00a0<em>locuin\u021be care \u00een momentul livr\u0103rii pot fi locuite \u201eca atare\u201d<\/em>). Totodat\u0103, potrivit parlamentarilor, noul punct introdus \u00een actul normativ are rolul de a asigura, at\u00e2t contribuabililor constructori \u0219i furnizori de locuin\u021be, c\u00e2t \u0219i cet\u0103\u021benilor cump\u0103r\u0103tori de locuin\u021be, o mai mare securitate juridic\u0103 a aplic\u0103rii legii fiscale, norma propus\u0103 av\u00e2nd astfel doar un rol de clarificare a sensului normei existente.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-pentru-aplicarea-cotei-reduse-de-tva-de-5-s16750\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-pentru-aplicarea-cotei-reduse-de-tva-de-5-s16750\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e398764f11a\" 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\/11\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750.jpg\"  alt=\"clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/11\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750.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\/11\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/11\/clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750-320x240.jpg 320w\"   alt=\"clarificari-privind-conditiile-pe-care-trebuie-sa-le-indeplineasca-o-locuinta-la-data-livrarii-s16750\" 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>Pre\u0219edintele Klaus Iohannis a semnat\u00a0Decretul de promulgare a Legii pentru aprobarea OUG nr. 31\/2019 privind acordarea unor facilit\u0103\u021bi fiscale \u0219i pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, pentru completarea OUG nr. 11\/2018 [&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-7752","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\/7752","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=7752"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7752\/revisions"}],"predecessor-version":[{"id":7755,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7752\/revisions\/7755"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}