{"id":2308,"date":"2020-03-31T09:38:22","date_gmt":"2020-03-31T07:38:22","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=2308"},"modified":"2020-03-31T09:38:22","modified_gmt":"2020-03-31T07:38:22","slug":"tva-tendinte-curente-si-viitoare-in-legislatia-fiscala-europeana-in-comertul-electronic-e-commerce","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/tva-tendinte-curente-si-viitoare-in-legislatia-fiscala-europeana-in-comertul-electronic-e-commerce\/","title":{"rendered":"TVA. Tendin\u021be curente \u0219i viitoare \u00een legisla\u021bia fiscal\u0103 european\u0103 \u00een comer\u021bul electronic (E-Commerce)"},"content":{"rendered":"
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Conf. univ. dr.\u00a0Adriana Florina\u00a0POPA<\/a>,\u00a0reprezentant CECCAR \u00een VAT Expert Group<\/strong>
Conf. univ. dr.\u00a0Mirela\u00a0P\u0102UNESCU<\/a><\/strong>
Conf. univ. dr.\u00a0Radu\u00a0CIOBANU<\/a><\/strong><\/p>\n

\u00centr-un context neprielnic precum cel actual, putem constata c\u0103 exist\u0103 o mobilizare crescut\u0103 \u00een comportamentul popula\u021biei \u0219i, implicit, \u00een mediul economic, c\u0103tre zona online.<\/p>\n

Aceast\u0103 mobilizare sus\u021binut\u0103 de \u00eendreptare a aten\u021biei \u00een aceast\u0103 direc\u021bie pare s\u0103 nu fie o noutate \u00een legisla\u021bia comunitar\u0103 \u00een materie de TVA. Afirm\u0103m acest lucru av\u00e2nd \u00een vedere preocup\u0103rile Comisiei Europene de adaptare la dezvoltarea exploziv\u0103 a comer\u021bului electronic \u0219i a prest\u0103rilor de servicii pe cale electronic\u0103. \u00cen acest sens, din nevoia de adaptare a modului de abordare \u00een ceea ce prive\u0219te aplicarea principiului impozit\u0103rii la destina\u021bie \u0219i de protec\u021bie a veniturilor fiscale ale statelor membre, pe de o parte, \u0219i de asigurare a mediului concuren\u021bial \u0219i de reducere la minim a sarcinii fiscale, la 5 decembrie 2017 a fost adoptat\u0103\u00a0Directiva (UE) 2017\/2455 a Consiliului<\/a>\u00a0din 5 decembrie 2017 de modificare a Directivei 2006\/112\/CE \u0219i a Directivei 2009\/132\/CE \u00een ceea ce prive\u0219te anumite obliga\u021bii privind taxa pe valoarea ad\u0103ugat\u0103 pentru prest\u0103rile de servicii \u0219i v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103<\/em>. Aceast\u0103 directiv\u0103 are ca obiectiv principal adaptarea dispozi\u021biilor relevante ale Directivei 2006\/112\/CE \u0219i ale Directivei 2009\/132\/CE \u00een ceea ce prive\u0219te anumite obliga\u021bii privind taxa pe valoarea ad\u0103ugat\u0103 pentru prest\u0103rile de servicii \u0219i v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103 (JO L 348, 29.12.2017, p. 7).<\/p>\n

Al\u0103turi de Planul de ac\u021biune privind TVA, aprobat prin COM(2016) 148 final \u2013 \u201eC\u0103tre un spa\u021biu unic pentru TVA \u00een UE \u2013 Momentul deciziei\u201d, aceast\u0103 reglementare, cunoscut\u0103 sub numele de\u00a0Directiva privind TVA pentru comer\u021bul electronic,<\/em>\u00a0a fost identificat\u0103 drept o ini\u021biativ\u0103-cheie \u00een strategiile Uniunii Europene privind pia\u021ba unic\u0103 digital\u0103 \u2013 COM(2015) 192 final) \u2013 \u0219i pia\u021ba unic\u0103 \u2013 COM(2015) 550 final \u2013, precum \u0219i \u00een Planul de ac\u021biune privind guvernarea electronic\u0103 \u2013 COM(2016) 179 final.<\/p>\n

Citi\u021bi mai multe \u00een revista\u00a0CECCAR Business Magazine<\/a>.<\/em><\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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":"

Conf. univ. dr.\u00a0Adriana Florina\u00a0POPA,\u00a0reprezentant CECCAR \u00een VAT Expert Group Conf. univ. dr.\u00a0Mirela\u00a0P\u0102UNESCU Conf. univ. dr.\u00a0Radu\u00a0CIOBANU \u00centr-un context neprielnic precum cel actual, putem constata c\u0103 exist\u0103 o mobilizare crescut\u0103 \u00een comportamentul popula\u021biei \u0219i, implicit, \u00een mediul […]<\/p>\n","protected":false},"author":7,"featured_media":2309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/2308","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=2308"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/2308\/revisions"}],"predecessor-version":[{"id":2311,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/2308\/revisions\/2311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/2309"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=2308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=2308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=2308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}