{"id":4483,"date":"2021-03-18T21:26:05","date_gmt":"2021-03-18T19:26:05","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=4483"},"modified":"2021-03-18T21:26:05","modified_gmt":"2021-03-18T19:26:05","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-15-martie-2021","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-15-martie-2021\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri ETAF \u2013 15 martie 2021"},"content":{"rendered":"<p><strong><span class=\"ugb-highlight\">R\u0103spunsul Comisiei Europene la ancheta OpenLux<\/span><\/strong><\/p>\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-medium\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-21374\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1-300x146.jpg\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1-300x146.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1-150x73.jpg 150w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/01\/etaf-1.jpg 549w\" alt=\"\" width=\"300\" height=\"146\" \/><\/figure>\n<\/div>\n<p><span class=\"ugb-highlight\">La 12 martie a avut loc<\/span>\u00a0<a href=\"https:\/\/multimedia.europarl.europa.eu\/en\/plenary-session_20210310-0900-PLENARY_vd\" target=\"_blank\" rel=\"noreferrer noopener\">sesiunea plenar\u0103 a Parlamentului European<\/a><span class=\"ugb-highlight\">, \u00een cadrul c\u0103reia comisarul fiscal Paolo Gentiloni a prezentat ini\u021biativele CE ca r\u0103spuns la ancheta OpenLux. Au fost dezv\u0103luite atunci public peste 50.000 de companii-paravan stabilite \u00een Luxemburg, care administreaz\u0103 active \u00een valoare de peste 6 trilioane de euro. Comisarul Gentiloni a afirmat c\u0103 este necesar\u0103 o solu\u021bie la nivelul \u00eentregii Uniuni \u0219i c\u0103 Direc\u021bia general\u0103 Impozitare \u0219i Uniune vamal\u0103 (DG TAXUD) are \u00een lucru un amendament la Directiva de stabilire a normelor \u00eempotriva practicilor de evitare a obliga\u021biilor fiscale (ATAD) pentru a rezolva problema. Europarlamentarii au apreciat aceast\u0103 ini\u021biativ\u0103 men\u021bion\u00e2nd \u00eens\u0103 \u0219i c\u0103, \u00eenainte de a implementa noi norme, trebuie asigurat faptul c\u0103 cele deja existente sunt aplicate corespunz\u0103tor de statele membre. Potrivit acestora, Comisia European\u0103 trebuie s\u0103 fie preg\u0103tit\u0103 s\u0103 ini\u021bieze proceduri privind \u00eenc\u0103lcarea dreptului comunitar \u00een cazul \u00een care normele nu sunt aplicate corect.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Parlamentul European a avizat rezolu\u021bia privind DAC 7<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">Parlamentul European a adoptat, la 10 martie, cu o larg\u0103 majoritate,\u00a0<\/span><a href=\"https:\/\/www.europarl.europa.eu\/doceo\/document\/TA-9-2021-0072_EN.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">rezolu\u021bia legislativ\u0103 referitoare la Directiva Consiliului<\/a>\u00a0<span class=\"ugb-highlight\">privind cooperarea administrativ\u0103 \u00een domeniul fiscal (DAC 7). Raportul Parlamentului include recomand\u0103ri cu privire la propunerea Comisiei, care au rolul de a eficientiza procesul de impozitare \u0219i de depistare a sursei bunurilor v\u00e2ndute \u0219i a serviciilor furnizate prin intermediul platformelor online. Potrivit\u00a0<\/span><a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20210304IPR99217\/better-cooperation-between-national-authorities-on-taxation-of-digital-trading\" target=\"_blank\" rel=\"noreferrer noopener\">observa\u021biei<\/a>\u00a0<span class=\"ugb-highlight\">raportorului Sven Giegold (Partidul Verzilor\/Alian\u021ba Liber\u0103 European\u0103, Germania), rezolu\u021bia adoptat\u0103 va elimina doar o lacun\u0103, \u00een timp ce altele vor exista \u00een continuare, av\u00e2nd \u00een vedere c\u0103 DAC nu acoper\u0103 toate tipurile de venituri \u0219i active. Conform acestuia, Consiliul a adoptat o pozi\u021bie f\u0103r\u0103 a a\u0219tepta propuneri din partea Parlamentului, am\u00e2n\u00e2nd astfel implementarea \u00eembun\u0103t\u0103\u021birilor p\u00e2n\u0103 \u00een ianuarie 2023.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Consult\u0103ri publice europene privind DAC 8 \u0219i drepturile contribuabililor<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">Comisia European\u0103 a lansat, la \u00eenceputul lunii martie, dou\u0103 consult\u0103ri publice \u00een domeniul fiscal. Prima vizeaz\u0103 revizuirea\u00a0<\/span><a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/12632-Strengthening-existing-rules-and-expanding-exchange-of-information-framework-in-the-field-of-taxation-DAC8-\/public-consultation\" target=\"_blank\" rel=\"noreferrer noopener\">Directivei privind cooperarea administrativ\u0103 \u00een domeniul fiscal<\/a>\u00a0<span class=\"ugb-highlight\">(DAC 8), prin care s-ar extinde schimbul de informa\u021bii \u00eentre autorit\u0103\u021bile fiscale ale statelor membre UE \u0219i la criptoactive \u0219i monedele electronice. Revizuirea DAC 8 abordeaz\u0103 \u0219i lipsa penaliz\u0103rilor \u0219i a sanc\u021biunilor din DAC, ce ar putea duce la ineficien\u021ba prevederilor actuale. Scopul celei de-a doua consult\u0103ri este de a ob\u021bine\u00a0<\/span><a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/12627-Taxpayers-Rights-in-the-Single-Market-Recommendation-\/public-consultation\" target=\"_blank\" rel=\"noreferrer noopener\">opinii pentru a u\u0219ura situa\u021bia contribuabililor prin simplificarea obliga\u021biilor lor<\/a><span class=\"ugb-highlight\">. Rezultatul preconizat al acestei consult\u0103ri ar fi o Recomandare adresat\u0103 statelor membre, \u00eempreun\u0103 cu o Comunicare, care ar urma s\u0103 fie publicat\u0103 \u00een toamna anului 2021. Documentele vor ajuta la identificarea celor mai bune practici \u0219i a jurispruden\u021bei necesare pentru a informa contribuabilii despre drepturile \u0219i obliga\u021biile lor. Termenul-limit\u0103 pentru transmiterea observa\u021biilor \u00een ambele consult\u0103ri este 2 iunie 2021.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Decizie a Cur\u021bii Europene de Justi\u021bie \u00een privin\u021ba grupului TVA<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">Potrivit deciziei din 11 martie a Cur\u021bii de Justi\u021bie a UE \u00een<\/span><a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=238746&amp;pageIndex=0&amp;doclang=en&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=503750\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0cauza C-\u2011812\/19<\/a>,\u00a0<span class=\"ugb-highlight\">sediul principal \u0219i sucursala trebuie s\u0103 fie considerate persoane impozabile distincte \u00een ceea ce prive\u0219te grupul TVA. Dosarul se refer\u0103 la ac\u021biunea Danske Bank A\/S, Danmark, Sverige Filial, \u00eempotriva Skatteverket, \u00een privin\u021ba unei sucursale suedeze a unei b\u0103nci daneze (Danske Bank). Sediul principal al Danske Bank apar\u021bine unui grup TVA danez constituit \u00een temeiul reglement\u0103rii daneze ce transpune articolul 11 din Directiva TVA, \u00een timp ce sucursala sa din Suedia nu apar\u021bine niciunui grup TVA. Curtea Administrativ\u0103 Suprem\u0103 a Suediei a adresat Cur\u021bii de Justi\u021bie a UE o \u00eentrebare pentru a clarifica dac\u0103 sucursala din Suedia constituie o persoan\u0103 impozabil\u0103 distinct\u0103 \u00een situa\u021bia \u00een care sediul principal din Danemarca presteaz\u0103 servicii sucursalei \u0219i \u00eei imput\u0103 cheltuielile aferente acestora. Curtea de Justi\u021bie a hot\u0103r\u00e2t c\u0103 \u201e<em>sediul principal al unei societ\u0103\u021bi<\/em>\u00a0[sediul principal din Danemarca],\u00a0<em>situat \u00eentr-un stat membru \u0219i care face parte dintr\u2011un grup TVA constituit \u00een temeiul acestui articol 11, \u0219i sucursala acestei societ\u0103\u021bi\u00a0<\/em>[sucursala din Suedia]<em>, stabilit\u0103 \u00eentr\u2011un alt stat membru, trebuie considerate persoane impozabile distincte atunci c\u00e2nd sediul principal respectiv furnizeaz\u0103 sucursalei men\u021bionate servicii, imput\u00e2ndu\u2011i costurile acestora<\/em>\u201d.<\/span><\/p>\n<p><span class=\"ugb-highlight\"><em>(Copyright foto:<\/em>\u00a0<\/span><em><a href=\"https:\/\/www.etaf.tax\/\">E<\/a><a href=\"https:\/\/www.etaf.tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">TAF<\/a><span class=\"ugb-highlight\">)<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Sursa:\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?p=21849\">https:\/\/ceccar.ro\/ro\/?p=21849<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u0103spunsul Comisiei Europene la ancheta OpenLux La 12 martie a avut loc\u00a0sesiunea plenar\u0103 a Parlamentului European, \u00een cadrul c\u0103reia comisarul fiscal Paolo Gentiloni a prezentat ini\u021biativele CE ca r\u0103spuns la ancheta OpenLux. Au fost dezv\u0103luite atunci public peste 50.000 de companii-paravan stabilite \u00een Luxemburg, care administreaz\u0103 active \u00een valoare de peste 6 trilioane de euro. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/comments?post=4483"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4483\/revisions"}],"predecessor-version":[{"id":4485,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4483\/revisions\/4485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/4484"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=4483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=4483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=4483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}