{"id":3177,"date":"2020-12-28T11:41:52","date_gmt":"2020-12-28T09:41:52","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=3177"},"modified":"2020-12-28T11:41:52","modified_gmt":"2020-12-28T09:41:52","slug":"legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala","status":"publish","type":"post","link":"https:\/\/ceccararad.ro\/ro\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala\/","title":{"rendered":"Legea nr. 295\/2020: Modific\u0103ri aduse Codului de procedur\u0103 fiscal\u0103"},"content":{"rendered":"<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-21063\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/12\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala-a7191.jpg\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/12\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala-a7191.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/12\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala-a7191-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/12\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala-a7191-150x91.jpg 150w\" alt=\"\" width=\"400\" height=\"242\" \/><\/figure>\n<\/div>\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\"><strong>CECCAR<\/strong><\/a><br \/>\n<span class=\"tadv-color\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"tadv-color\">,\u00a0expert contabil<br \/>\nReprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n<p><span class=\"tadv-color\">Codul de procedur\u0103 fiscal\u0103 a fost modificat recent, prin<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/235501\" target=\"_blank\" rel=\"noreferrer noopener\">Legea nr. 295\/2020<\/a><span class=\"tadv-color\">, publicat\u0103 \u00een Monitorul Oficial nr. 1.266\/21.12.2020. Noile prevederi vizeaz\u0103 situa\u021biile \u00een care se poate constata nulitatea unui act administrativ-fiscal, trecerea \u00een cadrul structurilor specializate din cadrul Ministerului Finan\u021belor Publice a activit\u0103\u021bii de solu\u021bionare a contesta\u021biilor \u00eempotriva actelor administrativ-fiscale, precum \u0219i noi reguli referitoare la desf\u0103\u0219urarea inspec\u021biei fiscale. Prezent\u0103m, mai jos, modific\u0103rile aduse Codului de procedur\u0103 fiscal\u0103 prin acest act normativ.<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><strong>Principalele prevederi<\/strong><\/p>\n<p class=\"has-black-color has-text-color\">1.\u00a0 Sunt prezentate \u0219i alte situa\u021bii care determin\u0103 nulitatea unui act administrativ-fiscal:<\/p>\n<ul class=\"has-black-color has-text-color\">\n<li>organul fiscal nu prezint\u0103 argumentele pentru care nu ia \u00een considerare opinia prealabil\u0103 emis\u0103 \u00een scris sau solu\u021bia adoptat\u0103 de organul fiscal sau de instan\u021ba de judecat\u0103, \u00een cazul \u00een care contribuabilul\/pl\u0103titorul a prezentat organului fiscal, anterior emiterii actului administrativ-fiscal, respectiva opinie\/solu\u021bie;<\/li>\n<li>organul fiscal nu respect\u0103 considerentele deciziei de solu\u021bionare a contesta\u021biei \u00een cazul emiterii noului act administrativ-fiscal;<\/li>\n<li>emiterea raportului de inspec\u021bie fiscal\u0103 \u0219i a deciziei de impunere sau a deciziei de nemodificare a bazei de impunere de c\u0103tre organul de inspec\u021bie fiscal\u0103 dup\u0103 \u00eencetarea inspec\u021biei fiscale, respectiv emiterea raportului de verificare \u0219i a deciziei de impunere de c\u0103tre organul fiscal dup\u0103 \u00eencetarea verific\u0103rii situa\u021biei fiscale personale;<\/li>\n<li>organul fiscal emite raport de inspec\u021bie fiscal\u0103\/de verificare a situa\u021biei fiscale personale \u0219i decizie de impunere\/decizie de modificare a bazelor de impozitare\/decizie de nemodificare a bazelor de impozitare\/decizie pentru regularizarea situa\u021biei ori decizie de \u00eencetare a procedurii de verificare a situa\u021biei fiscale personale, \u00een situa\u021bia \u00een care se fac constat\u0103ri \u00een leg\u0103tur\u0103 cu s\u0103v\u00e2r\u0219irea unor fapte prev\u0103zute de legea penal\u0103 \u00een leg\u0103tur\u0103 cu mijloacele de prob\u0103 privind stabilirea bazei de impozitare\/valorii \u00een vam\u0103 care fac obiectul inspec\u021biei fiscale\/controlului vamal.<\/li>\n<\/ul>\n<p><span class=\"tadv-color\">Citi\u021bi mai multe \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/legea-nr-295-2020-modificari-aduse-codului-de-procedura-fiscala-a7191\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine.<\/a><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Reprezentant al CECCAR \u00een VAT Expert Group Codul de procedur\u0103 fiscal\u0103 a fost modificat recent, prin\u00a0Legea nr. 295\/2020, publicat\u0103 \u00een Monitorul Oficial nr. 1.266\/21.12.2020. Noile prevederi vizeaz\u0103 situa\u021biile \u00een care [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3177","post","type-post","status-publish","format-standard","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/3177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/comments?post=3177"}],"version-history":[{"count":0,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/3177\/revisions"}],"wp:attachment":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/media?parent=3177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/categories?post=3177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/tags?post=3177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}