{"id":2407,"date":"2020-04-22T10:51:41","date_gmt":"2020-04-22T08:51:41","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=2407"},"modified":"2020-04-24T09:54:37","modified_gmt":"2020-04-24T07:54:37","slug":"ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale\/","title":{"rendered":"Ordonan\u021ba de urgen\u021b\u0103 nr. 48\/2020 privind unele m\u0103suri financiar-fiscale"},"content":{"rendered":"<p><strong>Ordonan\u021ba de urgen\u021b\u0103 nr. 48\/2020 privind unele m\u0103suri financiar-fiscale<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2408\" src=\"https:\/\/ceccararges.ro\/ro\/wp-content\/uploads\/2020\/04\/2204-3.jpg\" alt=\"\" width=\"660\" height=\"400\" srcset=\"https:\/\/ceccararges.ro\/ro\/wp-content\/uploads\/2020\/04\/2204-3.jpg 660w, https:\/\/ceccararges.ro\/ro\/wp-content\/uploads\/2020\/04\/2204-3-300x182.jpg 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><br \/>\nCECCAR<br \/>\nConf. univ. dr. <a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel VULPOI<\/a>, expert contabil<br \/>\nreprezentantul CECCAR \u00een VAT Expert Group<\/p>\n<p><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/224908\"><strong>OUG nr. 48\/2020, publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 319 din 16 aprilie 2020<\/strong><\/a><\/p>\n<p>Principalele prevederi<!--more--><br \/>\nI. Modific\u0103ri ale Codului de procedur\u0103 fiscal\u0103<\/p>\n<p>1. Se suspend\u0103 sau nu \u00eencep m\u0103surile de executare silit\u0103, prin soma\u021bie, poprire \u0219i valorificarea bunurilor la licita\u021bie, a crean\u021belor bugetare, cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti pronun\u021bate \u00een materie penal\u0103, provenite din s\u0103v\u00e2r\u0219irea de infrac\u021biuni.<\/p>\n<p>Noutate (\u00een raport cu OUG nr. 29\/2020): Se suspend\u0103 executarea silit\u0103 \u0219i prin soma\u021bie (nu se vor mai emite soma\u021bii \u0219i titluri executorii) sau valorificarea bunurilor prin licita\u021bii.<\/p>\n<p>2. Termenele de prescrip\u021bie a dreptului organului fiscal de a stabili crean\u021be fiscale \u0219i de a cere executarea silit\u0103, precum \u0219i cel al contribuabilului\/pl\u0103titorului de a cere restituirea crean\u021belor fiscale, prev\u0103zute de Codul de procedur\u0103 fiscal\u0103, se suspend\u0103 sau nu \u00eencep s\u0103 curg\u0103 p\u00e2n\u0103 la \u00eemplinirea termenului de 30 de zile de la \u00eencetarea st\u0103rii de urgen\u021b\u0103.<\/p>\n<p>Citi\u021bi mai multe \u00een revista<a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale-a6204\/\"> CECCAR Business Magazine.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ordonan\u021ba de urgen\u021b\u0103 nr. 48\/2020 privind unele m\u0103suri financiar-fiscale CECCAR Conf. univ. dr. Marcel VULPOI, expert contabil reprezentantul CECCAR \u00een VAT Expert Group OUG nr. 48\/2020, publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 319 din [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2407","post","type-post","status-publish","format-image","hentry","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=2407"}],"version-history":[{"count":3,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2407\/revisions"}],"predecessor-version":[{"id":2452,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2407\/revisions\/2452"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=2407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=2407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=2407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}