{"id":8220,"date":"2023-04-13T10:35:57","date_gmt":"2023-04-13T08:35:57","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=8220"},"modified":"2023-04-13T10:35:58","modified_gmt":"2023-04-13T08:35:58","slug":"lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata\/","title":{"rendered":"Lege promulgat\u0103: Noi modific\u0103ri la Codul de procedur\u0103 fiscal\u0103; au fost introduse o serie de reguli speciale privind stingerea crean\u021belor f\u0103r\u0103 plat\u0103"},"content":{"rendered":"\n

Pre\u0219edintele Klaus Iohannis a semnat miercuri, 12 aprilie a.c., Decretul privind promulgarea\u00a0Legii pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103<\/em>\u00a0<\/strong>(Legea nr. 93\/2023<\/em><\/strong>), act normativ care are ca scop stabilirea unei modalit\u0103\u021bi speciale de stingere a crean\u021belor contribuabilului cu obliga\u021biile acestuia restante, curente \u0219i\/sau viitoare, indiferent dac\u0103 acestea sunt sau nu administrate de aceea\u0219i autoritate public\u0103, \u00een situa\u021bia \u00een care contribuabilul de\u021bine crean\u021be certe, lichide \u0219i exigibile asupra bugetelor locale (stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive), iar acesta opteaz\u0103 pentru stingerea crean\u021belor de\u021binute cu obliga\u021bii fa\u021b\u0103 de bugetul de stat.<\/span><\/p>\n

Prin noul act normativ s-au adus amendamente la Titlul VII al Codului de procedur\u0103 fiscal\u0103, referitor la colectarea crean\u021belor fiscale, respectiv la capitolul aferent \u201estingerii crean\u021belor fiscale prin plat\u0103, compensare \u0219i restituire\u201d, introduc\u00e2ndu-se o serie de reguli speciale privind stingerea crean\u021belor f\u0103r\u0103 plat\u0103.<\/span><\/p>\n

Astfel, Legea nr. 93\/2023 prevede c\u0103, \u201eprin excep\u021bie de la prevederile art. 167, crean\u021bele fiscale ale contribuabilului, certe, lichide \u0219i exigibile, fa\u021b\u0103 de bugetele locale, stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive, se sting la cererea contribuabilului, \u0219i prin compensarea acestora cu obliga\u021biile sale restante, curente sau viitoare c\u0103tre bugetul de stat, f\u0103r\u0103 compensare \u00eentre bugete, indiferent dac\u0103 obliga\u021biile \u0219i respectiv crean\u021bele supuse stingerii sunt administrate sau nu de aceea\u0219i autoritate public\u0103. Procedura de stingere \u0219i schimb de informa\u021bii \u00eentre organele fiscale locale \u0219i organele fiscale centrale se aprob\u0103 prin ordin comun al ministrului finan\u021belor \u0219i ministrului dezvolt\u0103rii, lucr\u0103rilor publice \u0219i administra\u021biei, ini\u021biat la propunerea ANAF\u201d.<\/span><\/p>\n

Cite\u0219te mai mult \u00een\u00a0CECCAR\u00a0<\/a>Business Magazine<\/a><\/em>.<\/span><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"

Pre\u0219edintele Klaus Iohannis a semnat miercuri, 12 aprilie a.c., Decretul privind promulgarea\u00a0Legii pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103\u00a0(Legea nr. 93\/2023), act normativ care are ca scop stabilirea unei modalit\u0103\u021bi speciale de […]<\/p>\n","protected":false},"author":7,"featured_media":6933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,20],"tags":[],"class_list":["post-8220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-membri"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=8220"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8220\/revisions"}],"predecessor-version":[{"id":8221,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8220\/revisions\/8221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/6933"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=8220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=8220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=8220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}