{"id":8398,"date":"2024-05-28T15:03:00","date_gmt":"2024-05-28T13:03:00","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=8398"},"modified":"2024-05-28T15:03:02","modified_gmt":"2024-05-28T13:03:02","slug":"mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal%ef%bf%bc\/","title":{"rendered":"MF propune modific\u0103ri la Normele metodologice de aplicare a Codului fiscal\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-69e08954481fd\" 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>Ministerul Finan\u021belor (MF) a publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0<a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiecthotmodifNML227_28052024.pdf\" target=\"_blank\" rel=\"noopener\">proiect de Hot\u0103r\u00e2re<\/a>\u00a0pentru modificarea Normelor metodologice de aplicare a Legii nr.227\/2015 privind Codul fiscal, aprobate prin HG nr.1\/2016. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Nota de fundamentare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103 este necesar\u0103 modificarea titlului VII \u201e<em>Taxa pe valoarea ad\u0103ugat\u0103<\/em>\u201d din Normele metodologice, \u00een vederea stabilirii unui regim unitar de impozitare din punct de vedere fiscal \u0219i vamal a opera\u021biunilor specifice activit\u0103\u021bii de explorare \u0219i exploatare a z\u0103c\u0103mintelor minerale naturale din zona contigu\u0103 \u0219i zona economic\u0103 exclusiv\u0103 a Rom\u00e2niei. De asemenea, se impune modificarea titlului VIII \u201dAccize \u0219i alte taxe speciale\u201d, av\u00e2ndu-se \u00een vedere necesitatea corel\u0103rii cu prevederile Codului fiscal, astfel cum au fost modificate \u0219i completate prin OUG nr. 43\/2024 pentru modificarea \u0219i completarea unor acte normative.<\/p>\n<p>Astfel, \u00een ceea ce prive\u0219te\u00a0<strong><em>Titlul VII<\/em>\u00a0\u201c<em>Taxa pe valoarea ad\u0103ugat\u0103<\/em>\u201d<\/strong>, \u00een Nota de fundamentare se precizeaz\u0103 c\u0103, \u00een prezent, la pct. 2 alin. (3) se prevede c\u0103 zona contigu\u0103 a Rom\u00e2niei \u0219i zona economic\u0103 exclusiv\u0103 a Rom\u00e2niei, astfel cum sunt delimitate prin Legea nr. 17\/1990 privind regimul juridic al apelor maritime interioare, al m\u0103rii teritoriale, al zonei contigue \u0219i al zonei economice exclusive ale Rom\u00e2niei fac parte din teritoriul Rom\u00e2niei din punct de vedere al TVA, pentru opera\u021biunile legate de activit\u0103\u021bile desf\u0103\u0219urate \u00een exercitarea drepturilor prev\u0103zute de art. 56 \u0219i 77 din Conven\u021bia Na\u021biunilor Unite asupra dreptului m\u0103rii, \u00eencheiat\u0103 la Montego Bay (Jamaica) la 10 decembrie 1982, ratificat\u0103 prin Legea nr. 110\/1996. Aceste prevederi au fost introduse \u00een normele metodologice ca urmare a liniilor directoare emise de Comitetul TVA din cadrul Comisiei Europene. Av\u00e2ndu-se \u00een vedere c\u0103, potrivit interpret\u0103rii date de regulamentele comunitare, zona contigu\u0103 \u0219i zona economic\u0103 exclusiv\u0103 nu se consider\u0103 c\u0103 fac parte din teritoriul vamal al Uniunii, \u00een prezent opera\u021biunile legate de activit\u0103\u021bile de explorare \u0219i exploatare a z\u0103c\u0103mintelor minerale naturale din aceste zone ar trebui s\u0103 fie tratate diferit din punct de vedere fiscal (TVA \u0219i accize) \u0219i vamal, ceea ce impacteaz\u0103 at\u00e2t activitatea operatorilor economici, c\u00e2t \u0219i a administra\u021biei fiscale \u0219i a autorit\u0103\u021bii vamale.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0895448942\" 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\/2024\/05\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728.jpg\"  alt=\"mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2024\/05\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728.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\/2024\/05\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2024\/05\/mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728-320x240.jpg 320w\"   alt=\"mf-propune-modificari-la-normele-metodologice-de-aplicare-a-codului-fiscal-s20728\" 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>Ministerul Finan\u021belor (MF) a publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de Hot\u0103r\u00e2re\u00a0pentru modificarea Normelor metodologice de aplicare a Legii nr.227\/2015 privind Codul fiscal, aprobate prin HG nr.1\/2016. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Nota de fundamentare care \u00eenso\u021be\u0219te proiectul [&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-8398","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\/8398","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=8398"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8398\/revisions"}],"predecessor-version":[{"id":8401,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8398\/revisions\/8401"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=8398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=8398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=8398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}