{"id":13190,"date":"2025-04-28T11:12:33","date_gmt":"2025-04-28T09:12:33","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=13190"},"modified":"2025-04-28T11:12:35","modified_gmt":"2025-04-28T09:12:35","slug":"mf-propune-noi-modificari-la-codul-de-procedura-fiscala-sunt-avute-in-vedere-conditiile-de-emitere-a-acordului-de-pret-in-avans-in-sensul-alinierii-acestora-la-recomandarile-ocde-in-domeniu-precum","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/mf-propune-noi-modificari-la-codul-de-procedura-fiscala-sunt-avute-in-vedere-conditiile-de-emitere-a-acordului-de-pret-in-avans-in-sensul-alinierii-acestora-la-recomandarile-ocde-in-domeniu-precum\/","title":{"rendered":"MF propune noi modific\u0103ri la Codul de procedur\u0103 fiscal\u0103; sunt avute \u00een vedere condi\u021biile de emitere a acordului de pre\u021b \u00een avans, \u00een sensul alinierii acestora la recomand\u0103rile OCDE \u00een domeniu, precum \u0219i o serie de amendamente \u00een domeniul procedurii amiabile"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e10b98e2789\" class=\"fw-col-sm-12 tf-sh-e7b6fb5e5457e86b2abe5a2410cafd9d\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e10b98e470b\" class=\"fw-col-sm-12 tf-sh-5bf02dd49a1fed64070233fe6655dd91\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-5b6714152b6ee550bf598a02714a60b9 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Ministerul Finan\u021belor (MF) a publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0<a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiectOUGmodifL207_25042025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de OUG<\/a>\u00a0pentru modificarea \u0219i completarea Legii nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, proiect care ar urma s\u0103 aduc\u0103 amendamente \u00een domeniul acordurilor de pre\u021b \u00een avans \u0219i \u00een cel al procedurii amiabile.<\/p>\n<p>\u2666 \u00cen ceea ce prive\u0219te\u00a0<strong>domeniul acordurilor de pre\u021b \u00een avans<\/strong>, MF reaminte\u0219te, \u00een Nota de fundamentare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, \u00een conformitate cu prevederile art. 52, alin. (2) din Codul de procedur\u0103 fiscal\u0103, \u201eacordul de pre\u021b \u00een avans este actul administrativ emis de organul fiscal central \u00een vederea solu\u021bion\u0103rii unei cereri a contribuabilului\/pl\u0103titorului, referitoare la stabilirea condi\u021biilor \u0219i modalit\u0103\u021bilor \u00een care urmeaz\u0103 s\u0103 fie determinate, pe parcursul unei perioade fixe, pre\u021burile de transfer, \u00een cazul tranzac\u021biilor efectuate cu persoane afiliate, astfel cum sunt definite \u00een Codul fiscal. Tranzac\u021biile viitoare care fac obiectul acordului de pre\u021b \u00een avans se apreciaz\u0103 \u00een func\u021bie de data depunerii cererii. Contribuabilul\/pl\u0103titorul va putea solicita un acord de pre\u021b \u00een avans \u0219i pentru determinarea rezultatului fiscal atribuibil unui sediu permanent\u201d.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-noi-modificari-la-codul-de-procedura-fiscala-sunt-avute-in-vedere-conditiile-de-emitere-a-acordului-de-pret-in-avans-in-sensul-alinierii-acestora-la-recomandarile-ocde-in-domeniu-precum-s23232\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Ministerul Finan\u021belor (MF) a publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de OUG\u00a0pentru modificarea \u0219i completarea Legii nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, proiect care ar urma s\u0103 aduc\u0103 amendamente \u00een domeniul acordurilor de pre\u021b \u00een [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":13191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/13190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=13190"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/13190\/revisions"}],"predecessor-version":[{"id":13193,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/13190\/revisions\/13193"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/13191"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=13190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=13190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=13190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}