{"id":3558,"date":"2021-05-06T12:05:40","date_gmt":"2021-05-06T10:05:40","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=3558"},"modified":"2021-05-06T12:05:40","modified_gmt":"2021-05-06T10:05:40","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-3-mai-2021","status":"publish","type":"post","link":"https:\/\/ceccararad.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-3-mai-2021\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri ETAF \u2013 3 mai 2021"},"content":{"rendered":"<div class=\"post-content\">\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><strong><span class=\"ugb-highlight\">Parlamentul European solicit\u0103 \u00eencheierea unui acord \u00een privin\u021ba sistemului fiscal interna\u021bional la nivelul OCDE<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">La 28 aprilie, Parlamentul European a adoptat cu o larg\u0103 majoritate (549 de voturi pentru, 70 \u00eempotriv\u0103 \u0219i 75 de ab\u021bineri)\u00a0<\/span><a href=\"https:\/\/www.europarl.europa.eu\/doceo\/document\/TA-9-2021-0147_RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">raportul din propria ini\u021biativ\u0103<\/a>\u00a0<span class=\"ugb-highlight\">privind impozitarea economiei digitale \u0219i impozitul minim efectiv pe profit, \u00eentocmit de Andreas Schwab (PPE, Germania) \u0219i Martin Hlav\u00e1\u010dek (Partidul Renew Europe, Republica Ceh\u0103). Raportul pune accent pe faptul c\u0103 normele fiscale interna\u021bionale stabilite la \u00eenceputul secolului XX ar trebui revizuite, acestea nefiind adecvate economiei digitale, astfel \u00eenc\u00e2t drepturile fiscale s\u0103 reflecte c\u0103 interac\u021biunea dintre companii \u0219i consumatori contribuie \u00een mod semnificativ la crearea valorii \u00een cadrul modelelor de afaceri puternic digitalizate. Eurodeputa\u021bii solicit\u0103 stabilirea unei rate minime efective de impozitare a profitului la un nivel suficient \u0219i salut\u0103 propunerea SUA referitoare la stabilirea unei rate globale de impozitare corporativ\u0103 de 21%. Autorii raportului subliniaz\u0103 c\u0103 Uniunea European\u0103 ar trebui s\u0103 aib\u0103 o solu\u021bie alternativ\u0103 \u00een cazul \u00een care nu se va ajunge la un acord la nivelul Organiza\u021biei pentru Cooperare \u0219i Dezvoltare Economic\u0103 p\u00e2n\u0103 la mijlocul anului 2021. Cu prilejul unei dezbateri pe aceast\u0103 tem\u0103, Andreas Schwab a afirmat c\u0103 \u201enoi ne-am confruntat cu o mare problem\u0103 \u00een ultimii ani \u00een ceea ce prive\u0219te serviciile digitale deoarece acestea au fost impozitate mai pu\u021bin dec\u00e2t cele tradi\u021bionale\u201d. Europarlamentarul Martin Hlav\u00e1\u010dek a explicat, de asemenea, c\u0103 \u201emarile companii digitale nu ar trebui s\u0103 aib\u0103 un avantaj necuvenit fa\u021b\u0103 de IMM-uri. Avem o r\u0103spundere moral\u0103 de a asigura c\u0103 multina\u021bionalele puternic digitalizate au o contribu\u021bie egal\u0103 cu aportul celorlalte companii \u0219i cet\u0103\u021beni\u201d.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Comisia European\u0103 a lansat o consultare public\u0103 privind Codul vamal al Uniunii Europene<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">Comisia European\u0103 a lansat, la 26 aprilie, o<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/11968-Mid-term-evaluation-of-the-Union-Customs-Code-\" target=\"_blank\" rel=\"noreferrer noopener\">consultare public\u0103 privind implementarea Codului vamal al Uniunii<\/a><span class=\"ugb-highlight\">, cadrul legislativ principal al UE \u00een domeniul vamal. Consultarea public\u0103 are ca scop colectarea opiniilor companiilor, persoanelor fizice \u0219i altor persoane interesate care aplic\u0103 \u0219i\/sau implementeaz\u0103 Codul vamal al Uniunii \u00een unul sau mai multe state membre UE. Comisia dore\u0219te s\u0103 determine dac\u0103 legisla\u021bia vamal\u0103 \u0219i sistemele vamale electronice implementate la finele anului 2020 au facilitat schimburile comerciale \u00een UE. Consultarea con\u021bine \u0219i o \u00eentrebare cu privire la m\u0103sura \u00een care Codul vamal al UE este suficient de flexibil pentru a face fa\u021b\u0103 crizelor precum cea provocat\u0103 de COVID-19 \u0219i este adaptat noilor modele de afaceri precum cele bazate pe comer\u021bul electronic. Rezultatul consult\u0103rii publice va fi utilizat de CE \u00een evaluarea interimar\u0103 a Codului vamal. Perioada de formulare a observa\u021biilor se \u00eencheie la 19 aprilie 2021.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">Noi norme privind TVA pentru comer\u021bul electronic, aplicabile de la 1 iulie<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">Comisia European\u0103 a publicat, la 27 aprilie, un aviz privind noile<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en\" target=\"_blank\" rel=\"noreferrer noopener\">norme TVA pentru comer\u021bul electronic<\/a><span class=\"ugb-highlight\">, care vor intra \u00een vigoare la 1 iulie 2021. Comisia a eviden\u021biaz\u0103 c\u0103 toate p\u0103r\u021bile implicate \u00een sectorul e-commerce vor fi afectate:<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/online-sellers_en\" target=\"_blank\" rel=\"noreferrer noopener\">v\u00e2nz\u0103torii online<\/a><span class=\"ugb-highlight\">,\u00a0<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/online-electronic-interfaces_en\" target=\"_blank\" rel=\"noreferrer noopener\">platformele de v\u00e2nzare online<\/a><span class=\"ugb-highlight\">,<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/postal-operators-and-couriers_en\" target=\"_blank\" rel=\"noreferrer noopener\">operatorii po\u0219tali \u0219i curierii<\/a><span class=\"ugb-highlight\">, precum \u0219i<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/eu-consumers_en\" target=\"_blank\" rel=\"noreferrer noopener\">clien\u021bii<\/a><span class=\"ugb-highlight\">. CE a declarat c\u0103 motivele care au stat la baza acestor schimb\u0103ri au fost dep\u0103\u0219irea obstacolelor din calea tranzac\u021biilor online transfrontaliere \u0219i abordarea provoc\u0103rilor care decurg din regimurile de TVA aplicabile bunurilor v\u00e2ndute la distan\u021b\u0103 \u0219i importurilor de mic\u0103 valoare. V\u00e2nz\u0103torii online, inclusiv platformele de v\u00e2nzare online, se pot \u00eenregistra \u00eentr-un stat membru \u0219i acesta va fi valid pentru declararea \u0219i plata TVA pentru toate bunurile v\u00e2ndute la distan\u021b\u0103 \u0219i toate prest\u0103rile transfrontaliere de servicii c\u0103tre clien\u021bi din UE. Conform Comisiei, noul\u00a0<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/oss_en\" target=\"_blank\" rel=\"noreferrer noopener\">Ghi\u0219eu unic pentru TVA<\/a>\u00a0<span class=\"ugb-highlight\">va reduce cu aproape 95% birocra\u021bia pentru companii.\u00a0<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noreferrer noopener\">Ghi\u0219eul unic pentru importuri<\/a><span class=\"ugb-highlight\">, pe de alt\u0103 parte, a fost creat pentru a facilita colectarea, declararea \u0219i plata TVA de c\u0103tre v\u00e2nz\u0103tori din afara UE care furnizeaz\u0103 bunuri clien\u021bilor din UE.<\/span><\/p>\n<p><em><span class=\"ugb-highlight\">(Copyright foto:<\/span><\/em>\u00a0<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<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Parlamentul European solicit\u0103 \u00eencheierea unui acord \u00een privin\u021ba sistemului fiscal interna\u021bional la nivelul OCDE La 28 aprilie, Parlamentul European a adoptat cu o larg\u0103 majoritate (549 de voturi pentru, 70 \u00eempotriv\u0103 \u0219i 75 de ab\u021bineri)\u00a0raportul [&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-3558","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\/3558","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=3558"}],"version-history":[{"count":0,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/3558\/revisions"}],"wp:attachment":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/media?parent=3558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/categories?post=3558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/tags?post=3558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}