{"id":3530,"date":"2020-11-12T11:03:13","date_gmt":"2020-11-12T09:03:13","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=3530"},"modified":"2020-11-12T11:03:13","modified_gmt":"2020-11-12T09:03:13","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-9-noiembrie-2020","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-9-noiembrie-2020\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din Buletinul de \u0219tiri ETAF \u2013 9 noiembrie 2020"},"content":{"rendered":"<p class=\"has-black-color has-text-color\"><strong>Pre\u0219edin\u021bia german\u0103 a UE dore\u0219te aprobarea propunerii de modificare a DAC 7<\/strong><\/p>\n<p><!--more--><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20402\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1.jpg\" sizes=\"auto, (max-width: 365px) 100vw, 365px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1.jpg 549w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1-300x146.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1-150x73.jpg 150w\" alt=\"\" width=\"365\" height=\"178\" \/><\/figure>\n<\/div>\n<p><span class=\"tadv-color\">La 4 noiembrie a.c., \u00een cadrul<\/span>\u00a0<a href=\"https:\/\/www.consilium.europa.eu\/media\/46596\/background-en.pdf\">reuniunii ECOFIN<\/a>,\u00a0<span class=\"tadv-color\">ministrul german de finan\u021be, Olaf Scholz, a subliniat importan\u021ba ob\u021binerii unui acord rapid cu privire la propunerea de modificare a Directivei privind cooperarea administrativ\u0103 \u00een domeniul fiscal<\/span>\u00a0(<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/2020_tax_package_dac7_en.pdf\">DAC 7<\/a>)<span class=\"tadv-color\">. Propunerea Comisiei Europene vizeaz\u0103 introducerea unei obliga\u021bii pentru platformele digitale de a transmite autorit\u0103\u021bilor fiscale veniturile generate de furnizorii de servicii sau de bunuri care utilizeaz\u0103 platforma lor. Olaf Scholz a eviden\u021biat faptul c\u0103 negocierile progreseaz\u0103 \u0219i c\u0103 aceast\u0103 propunere ar fi un pas major \u00een consolidarea unei impozit\u0103ri echitabile \u00een UE.<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><strong>ECOFIN sus\u021bine Comisia European\u0103 \u00een lupta \u00eempotriva sp\u0103l\u0103rii banilor<\/strong><\/p>\n<p><span class=\"tadv-color\">La 4 noiembrie a.c.,<\/span>\u00a0<a href=\"https:\/\/www.consilium.europa.eu\/en\/meetings\/ecofin\/2020\/11\/04\/\">\u00een cadrul reuniunii Consiliului Afaceri Economice \u0219i Financiare<\/a>\u00a0<span class=\"tadv-color\">(ECOFIN), membrii Consiliului au discutat proiectul de concluzii referitoare la Planul de ac\u021biune al Comisiei Europene privind combaterea sp\u0103l\u0103rii banilor. Mini\u0219trii de finan\u021be au sus\u021binut propunerile Comisiei, solicit\u00e2nd acesteia s\u0103 prezinte propuneri legislative concrete la \u00eenceputul anului 2021. Este important de re\u021binut c\u0103 ECOFIN a solicitat Comisiei s\u0103 transforme anumite p\u0103r\u021bi ale Directivei privind prevenirea utiliz\u0103rii sistemului financiar \u00een scopul sp\u0103l\u0103rii banilor sau finan\u021b\u0103rii terorismului (Directiva AML) \u00eentr-un regulament cu aplicare direct\u0103 pentru a asigura condi\u021bii de concuren\u021b\u0103 echitabile pe pia\u021ba unic\u0103 \u0219i aplicarea consecvent\u0103 a prevederilor \u00een UE, reduc\u00e2nd astfel divergen\u021bele din transpunerea acestora la nivel na\u021bional ce \u00eempiedic\u0103 aplicarea eficient\u0103 a Cadrului AML. Mai mult dec\u00e2t at\u00e2t, Consiliul sprijin\u0103 \u00eenfiin\u021barea unei autorit\u0103\u021bi de supraveghere la nivelul UE ce ar avea competen\u021be de supraveghere directe \u0219i competen\u021ba de a prelua sarcinile de supraveghere de la o autoritate na\u021bional\u0103 de supraveghere \u00een situa\u021bii excep\u021bionale clar definite.\u00a0<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><strong>Pachetul de proceduri de constatare a ne\u00eendeplinirii obliga\u021biilor din luna octombrie: deciziile principale \u00een domeniul fiscal<\/strong><\/p>\n<p><span class=\"tadv-color\">La 30 octombrie a.c., Comisia European\u0103 a publicat<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/inf_20_1687\">pachetul de proceduri de constatare a ne\u00eendeplinirii obliga\u021biilor din luna octombrie<\/a><span class=\"tadv-color\">, \u00een care ini\u021biaz\u0103 proceduri \u00eempotriva statelor membre pentru ne\u00eendeplinirea obliga\u021biilor ce le revin \u00een temeiul legisla\u021biei UE. \u00cen domeniul fiscal, Comisia European\u0103 a emis \u0219ase scrisori de punere \u00een \u00eent\u00e2rziere \u0219i un aviz motivat \u0219i a sesizat Curtea de Justi\u021bie a Uniunii Europene (CJEU) \u00een cazul a patru \u021b\u0103ri.<\/span><\/p>\n<p class=\"has-black-color has-text-color\">Comisia a trimis dou\u0103 scrisori de punere \u00een \u00eent\u00e2rziere \u0219i c\u0103tre Luxemburg, prin care \u00eei solicit\u0103 s\u0103 \u00ee\u0219i modifice normele privind impozitarea dob\u00e2nzilor primite de persoanele fizice \u0219i s\u0103 \u00ee\u0219i alinieze normele privind impozitul pe succesiune la legisla\u021bia UE. Alte dou\u0103 scrisori de punere \u00een \u00eent\u00e2rziere au fost trimise \u0219i Belgiei, prin care Comisia solicit\u0103 acesteia s\u0103 nu mai aplice impozite mai mari dividendelor aferente ac\u021biunilor de\u021binute de societ\u0103\u021bile de asigur\u0103ri de via\u021b\u0103 din str\u0103in\u0103tate fa\u021b\u0103 de cele aplicate dividendelor primite de societ\u0103\u021bile de asigurare belgiene. Totodat\u0103, CE solicit\u0103 Belgiei s\u0103 \u00ee\u0219i alinieze normele privind scutirea de impozit a veniturilor din depozitele de economii la legisla\u021bia UE. O alt\u0103 scrisoare de punere \u00een \u00eent\u00e2rziere a fost trimis\u0103 Fran\u021bei, Comisia solicit\u00e2nd acesteia s\u0103 \u00ee\u0219i modifice legisla\u021bia privind impozitarea c\u00e2\u0219tigurilor de capital realizate de fondurile de investi\u021bii din str\u0103in\u0103tate. CE a trimis o scrisoare de punere \u00een \u00eent\u00e2rziere \u0219i Regatului Unit al Marii Britanii pentru nerespectarea normelor UE \u00een materie de TVA pentru tranzac\u021bionarea instrumentelor financiare pe anumite pie\u021be la termen.<\/p>\n<p><span class=\"tadv-color\">\u00cen avizul motivat trimis Spaniei, CE solicit\u0103 acesteia s\u0103 transpun\u0103 Directiva privind practicile de combatere a evit\u0103rii obliga\u021biilor fiscale \u00een ceea ce prive\u0219te tratamentul neuniform al elementelor hibride. Totodat\u0103<\/span>,\u00a0<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/IP_20_1689\">Comisia a decis s\u0103 trimit\u0103 cazul Greciei la CJE<\/a>U<span class=\"tadv-color\">\u00a0din cauza normelor sale privind impozitul pe profit pentru \u00eentreprinderile care au sucursale \u00een str\u0103in\u0103tate.<\/span><\/p>\n<p><span class=\"tadv-color\">CE<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/IP_20_1678\">a sesizat CJEU \u0219i \u00een cazul \u021a\u0103rilor de Jos<\/a>\u00a0<span class=\"tadv-color\">din cauza normelor privind transferul transfrontalier al capitalului de pensii \u0219i furnizarea transfrontalier\u0103 de pensii, care, potrivit Comisiei, constituie restric\u021bii \u00een calea liberei circula\u021bii a cet\u0103\u021benilor \u0219i a lucr\u0103torilor, a libert\u0103\u021bii de stabilire, a libert\u0103\u021bii de a presta servicii \u0219i a liberei circula\u021bii a capitalurilor.<\/span><\/p>\n<p><span class=\"tadv-color\">De asemenea, Comisia European\u0103<\/span><a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_20_1897\">\u00a0a decis s\u0103 sesizeze CJEU \u0219i \u00een privin\u021ba Belgiei<\/a><span class=\"tadv-color\">\u00a0ca urmare a normelor sale privind deductibilitatea fiscal\u0103 a pensiilor alimentare pl\u0103tite de nereziden\u021bi.<\/span>\u00a0<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_20_1898\">CJEU a fost sesizat\u0103 \u0219i \u00een cazul Poloniei<\/a>\u00a0<span class=\"tadv-color\">pentru nealinierea la normele UE privind scutirea de la plata accizelor a alcoolului importat \u0219i utilizat \u00een produc\u021bia de medicamente.<\/span><\/p>\n<p><span class=\"tadv-color\">(Copyright foto:<\/span>\u00a0<a href=\"https:\/\/www.etaf.tax\/\"><em>ETAF<\/em><\/a><span class=\"tadv-color\">)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u0219edin\u021bia german\u0103 a UE dore\u0219te aprobarea propunerii de modificare a DAC 7 La 4 noiembrie a.c., \u00een cadrul\u00a0reuniunii ECOFIN,\u00a0ministrul german de finan\u021be, Olaf Scholz, a subliniat importan\u021ba ob\u021binerii unui acord rapid cu privire la propunerea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[17,25],"tags":[],"class_list":["post-3530","post","type-post","status-publish","format-image","hentry","category-articole-ultima-ora","category-buletine-etaf","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3530","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=3530"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3530\/revisions"}],"predecessor-version":[{"id":3531,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3530\/revisions\/3531"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=3530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=3530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=3530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}