{"id":3470,"date":"2021-04-02T14:36:40","date_gmt":"2021-04-02T12:36:40","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=3470"},"modified":"2021-04-02T14:36:40","modified_gmt":"2021-04-02T12:36:40","slug":"legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala","status":"publish","type":"post","link":"https:\/\/ceccararad.ro\/ro\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala\/","title":{"rendered":"Legea nr. 55\/2021: Noi prevederi privind sanc\u021bionarea cu amend\u0103 a unor fapte de evaziune fiscal\u0103"},"content":{"rendered":"<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-22086\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/04\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala-a7680.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/04\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala-a7680.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/04\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala-a7680-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/04\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala-a7680-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>CECCAR<\/strong><\/a><br \/>\n<span class=\"ugb-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"ugb-highlight\">,\u00a0expert contabil<br \/>\nReprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n<p><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/240322\" target=\"_blank\" rel=\"noreferrer noopener\">Legea nr. 55\/2021<\/a><span class=\"ugb-highlight\">,\u00a0ce aduce modific\u0103ri Legii nr. 241\/2005 pentru prevenirea \u0219i combaterea evaziunii fiscale, a fost publicat\u0103 \u00een Monitorul Oficial nr. 332 din 1 aprilie 2021.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Potrivit actului normativ, anumite fapte de evaziune fiscal\u0103 pot fi sanc\u021bionate numai cu amenda \u00een urm\u0103toarele situa\u021bii:<\/span><\/p>\n<ul>\n<li><span class=\"ugb-highlight\">dac\u0103, \u00een cursul urm\u0103ririi penale sau al judec\u0103\u021bii, prejudiciul cauzat este acoperit integral, iar valoarea acestuia nu dep\u0103\u0219e\u0219te 100.000 euro, \u00een echivalentul monedei na\u021bionale. \u00cen acest caz\u00a0<strong>se poate aplica (!)<\/strong>\u00a0pedeapsa cu amend\u0103. Dac\u0103 prejudiciul cauzat \u0219i recuperat \u00een acelea\u0219i condi\u021bii este de p\u00e2n\u0103 la 50.000 euro, \u00een echivalentul monedei na\u021bionale,\u00a0<strong>se aplic\u0103<\/strong>\u00a0pedeapsa cu amenda;<\/span><\/li>\n<li><span class=\"ugb-highlight\">dac\u0103, \u00een cursul urm\u0103ririi penale sau \u00een cursul judec\u0103\u021bii p\u00e2n\u0103 la pronun\u021barea unei hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive, prejudiciul produs prin comiterea faptei, majorat cu 20% din baza de calcul, la care se adaug\u0103 dob\u00e2nzile \u0219i penalit\u0103\u021bile, este acoperit integral,\u00a0<strong>fapta nu se mai pedepse\u0219te<\/strong>,\u00a0 aplic\u00e2ndu-se dispozi\u021biile art. 16 alin. (1) lit. h) din Legea nr. 135\/2010 privind Codul de procedur\u0103 penal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare\u00a0<em>(\u201eexist\u0103 o cauz\u0103 de nepedepsire prev\u0103zut\u0103 de lege\u201d<\/em>).\u00a0<\/span><\/li>\n<\/ul>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/legea-nr-55-2021-noi-prevederi-privind-sanctionarea-cu-amenda-a-unor-fapte-de-evaziune-fiscala-a7680\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Reprezentant al CECCAR \u00een VAT Expert Group Legea nr. 55\/2021,\u00a0ce aduce modific\u0103ri Legii nr. 241\/2005 pentru prevenirea \u0219i combaterea evaziunii fiscale, a fost publicat\u0103 \u00een Monitorul Oficial nr. 332 din [&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-3470","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\/3470","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=3470"}],"version-history":[{"count":0,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/3470\/revisions"}],"wp:attachment":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/media?parent=3470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/categories?post=3470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/tags?post=3470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}