{"id":8255,"date":"2023-04-24T13:39:04","date_gmt":"2023-04-24T11:39:04","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=8255"},"modified":"2023-04-24T13:39:06","modified_gmt":"2023-04-24T11:39:06","slug":"legea-nr-93-2023-clarificari-privind-modificarea-codului-de-procedura-fiscala","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/legea-nr-93-2023-clarificari-privind-modificarea-codului-de-procedura-fiscala\/","title":{"rendered":"Legea nr. 93\/2023: Clarific\u0103ri privind modificarea Codului de procedur\u0103 fiscal\u0103"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>Vulpoi<\/strong><\/a><span class=\"stk-highlight\">, expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\">Codul de procedur\u0103 fiscal\u0103 a fost<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata-s17885\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata-s17885\/\">modificat<\/a>\u00a0<span class=\"stk-highlight\">recent prin\u00a0<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/267137\" target=\"_blank\" rel=\"noreferrer noopener\">Legea nr. 93\/2023<\/a><span class=\"stk-highlight\">, ce a intrat \u00een vigoare la 21 aprilie 2023. Red\u0103m, \u00een continuare, c\u00e2teva clarific\u0103ri referitoare la prevederile actului normativ.<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><strong>Ce aduce nou aceast\u0103 lege<\/strong><\/p>\n<p class=\"has-black-color has-text-color\">Vine \u00een sprijinul contribuabililor care au de \u00eencasat sume de la prim\u0103rii, \u00een baza unor hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive, dar \u00een acela\u0219i timp au de pl\u0103tit obliga\u021bii fa\u021b\u0103 de bugetul de stat, \u00een sensul c\u0103 aceste sume de plat\u0103 pot fi stinse din crean\u021bele fa\u021b\u0103 de bugetele locale. P\u00e2n\u0103 acum, contribuabilul beneficiar al unor astfel de hot\u0103r\u00e2ri ale instan\u021belor de judecat\u0103, pentru recuperarea sumelor de la bugetul local, avea posibilitatea de a demara o ac\u021biune de executare silit\u0103 asupra prim\u0103riei respective, prin intermediul unui executor judec\u0103toresc, ceea ce \u00eensemna timp de a\u0219teptare \u0219i, uneori, incertitudinea recuper\u0103rii.<\/p>\n<p class=\"has-black-color has-text-color\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/legea-nr-93-2023-clarificari-privind-modificarea-codului-de-procedura-fiscala-a11189\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/legea-nr-93-2023-clarificari-privind-modificarea-codului-de-procedura-fiscala-a11189\/\">CECCAR Business Magazine<\/a><\/em>.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0Vulpoi, expert contabil Codul de procedur\u0103 fiscal\u0103 a fost\u00a0modificat\u00a0recent prin\u00a0Legea nr. 93\/2023, ce a intrat \u00een vigoare la 21 aprilie 2023. Red\u0103m, \u00een continuare, c\u00e2teva clarific\u0103ri referitoare la prevederile actului normativ. Ce aduce [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,20],"tags":[],"class_list":["post-8255","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\/8255","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=8255"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8255\/revisions"}],"predecessor-version":[{"id":8256,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8255\/revisions\/8256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/6164"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=8255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=8255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=8255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}