{"id":465,"date":"2024-01-13T19:26:00","date_gmt":"2024-01-13T19:26:00","guid":{"rendered":"https:\/\/opre.ro\/?p=465"},"modified":"2024-08-15T19:37:26","modified_gmt":"2024-08-15T18:37:26","slug":"cjue-fiscalitate-internationala-cazuri-recente-2023","status":"publish","type":"post","link":"https:\/\/opre.ro\/index.php\/2024\/01\/13\/cjue-fiscalitate-internationala-cazuri-recente-2023\/","title":{"rendered":"Conferin\u021ba\u00a0Viena &#8220;Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation 2023&#8221;"},"content":{"rendered":"\n<p>\u00cen <a>perioada 3-5 decembrie<\/a>, am avut privilegiul de a participa la Conferin\u021ba &#8220;Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation 2023&#8221;, organizat\u0103 la Institute for Austrian and International Tax Law din Viena, Austria. Evenimentul a fost dedicat fiscalit\u0103\u021bii interna\u021bionale \u00een domeniul impozit\u0103rii directe, \u0219i a oferit o platform\u0103 de discu\u021bie pentru profesioni\u0219ti de marc\u0103. \u00cempreun\u0103 cu Romana Schuster \u0219i Ana Puscas de la KPMG Rom\u00e2nia, am avut onoarea de a prezentat dou\u0103 cauze recente (care \u00eenc\u0103 nu au fost judecate de CJUE) axate pe problematica compatibilit\u0103\u021bii m\u0103surilor fiscale \u0219i facilit\u0103\u021bilor fiscale prev\u0103zute \u00een Codul fiscal. Mai exact, am discutat despre art. 60, pct. 5, care stabile\u0219te scutiri pentru impozitul pe venit al angaja\u021bilor, cu un plafon de maxim 10.000 de lei \u00een func\u021bie de salariul de baz\u0103, \u00een anumite domenii precum construc\u021biile. Aceste m\u0103suri, \u00een final, conduc la o poten\u021bial\u0103 discriminare \u00eentre angajatorii rom\u00e2ni care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea exclusiv \u00een \u021bar\u0103 \u0219i cei care decid s\u0103 deta\u0219eze lucr\u0103tori \u00een alte state membre ale Uniunii Europene.<\/p>\n\n\n\n<p>\u00cen concret este vorba despre cauza C-387\/22 Nord Vest Pro Sani Pro SRL vs. Administra\u021bia Jude\u021bean\u0103 a Finan\u021belor Publice Satu Mare, trimiterea preliminar\u0103 a fost f\u0103cut\u0103 de c\u0103tre Tribunalul Satu Mare, instan\u021ba na\u021bional\u0103 adres\u00e2nd CJUE \u00eentrebarea dac\u0103, \u201d<em>dispozi\u021biile comunitare amintite mai sus <\/em>(Directiva 2006\/123\/CE privind serviciile \u00een cadrul pie\u021bei unice \u0219i art. 26 \u0219i 56 din TFUE n.n) <em>&nbsp;pot fi interpretate c\u0103 se opun\/nu se opun unei situa\u021bii juridice precum cea din spe\u021ba de fa\u021b\u0103 conform c\u0103reia legiuitorul rom\u00e2n poate trata diferit, din punct de vedere fiscal, societ\u0103\u021bile comerciale rom\u00e2ne\u0219ti care desf\u0103\u0219oar\u0103 activit\u0103\u021bi lucrative pe teritoriul statului rom\u00e2n sau pe teritoriul altor state comunitare, astfel societatea reclamant\u0103 care a furnizat servicii preponderent pe teritoriul Austriei \u0219i Germaniei nu beneficiaz\u0103 de scutirile fiscale de care beneficiaz\u0103 alte societ\u0103\u021bi din sectorul construc\u021biilor care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea pe teritoriul statului rom\u00e2n?\u201d<\/em><\/p>\n\n\n\n<p>Concluziile materialului prezentat se suprapun par\u021bial cu considerentele Avocatului General din aceast\u0103 cauz\u0103, Juliane <a>Kokott<\/a>,&nbsp;\u00een sensul \u00een care facilit\u0103\u021bile fiscale din Codul fiscal nu impun&nbsp;o \u201d<em>restr\u00e2ngere a libert\u0103\u021bii de circula\u021bie a lucr\u0103torilor<\/em>\u201d, dar, contrar pozi\u021biei Avocatului General, am exprimat \u0219i argumentat pozi\u021bia potrivit c\u0103reia aceste m\u0103suri (bazate pe criterii care vizeaz\u0103 angajatorul, cum ar fi obliga\u021bia de a realiza o cifr\u0103 de afaceri de minim 80 % din activit\u0103\u021bi desf\u0103\u0219urate \u00een Rom\u00e2nia) creeaz\u0103 o restr\u00e2ngere a \u201d<em>libert\u0103\u021bii prest\u0103rii serviciilor<\/em>\u201d, mai exact conform dispozi\u021biilor art. 56 din TFUE.&nbsp;<\/p>\n\n\n\n<p>Problema cheie este modul de aplicare a acestor facilit\u0103\u021bi fiscale pentru angajatorii care doresc s\u0103 presteze servicii at\u00e2t \u00een Rom\u00e2nia c\u00e2t \u0219i \u00een alte state membre, cu salaria\u021bi deta\u0219a\u021bi sau angaja\u021bi locali, din \u021bara gazd\u0103. Obstacolul deriv\u0103 din faptul c\u0103 un astfel de angajator va suferi consecin\u021bele prest\u0103rii serviciilor \u00een afara Rom\u00e2niei prin intermediul unei sucursale de construc\u021bii. Mai precis, va fi afectat de incapacitatea de a aplica aceste facilit\u0103\u021bi fiscale salaria\u021bilor s\u0103i rom\u00e2ni care lucreaz\u0103 \u00een Rom\u00e2nia (nu doar lucr\u0103torilor deta\u0219a\u021bi din Rom\u00e2nia, a c\u0103ror situa\u021bie o analizeaz\u0103 Avocatul General \u00een opinia sa).&nbsp;<\/p>\n\n\n\n<p>Materialul complet va fi publicat \u00eentr-un edi\u021bie complet\u0103 a Conferin\u021bei &#8211; &#8220;Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation 2023&#8221;, editat\u0103 de Linde\/Austria. Dac\u0103 sunte\u021bi interesat de subiect, v\u0103 invit\u0103m s\u0103 ne contacta\u021bi folosind formularul de contact sau detaliile disponibile \u00een sec\u021biunea &#8220;contact&#8221; de pe site<\/p>\n\n\n\n<p>Nu \u00een ultimul r\u00e2nd, pentru cei interesa\u021bi, \u00eencep\u00e2nd cu ianuarie 2024, ve\u021bi g\u0103si un calendar al celor mai importante evenimente organizate de Institute for Austrian and International Tax Law Vienna\/Austria \u00een sec\u021biunea &#8220;evenimente&#8221; a site-ului nostru.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen perioada 3-5 decembrie, am avut privilegiul de a participa la Conferin\u021ba &#8220;Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation 2023&#8221;, organizat\u0103 la Institute for Austrian and International Tax Law din Viena, Austria. Evenimentul a fost dedicat fiscalit\u0103\u021bii interna\u021bionale \u00een domeniul impozit\u0103rii directe, \u0219i a oferit o [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":2,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Conferin\u021ba\u00a0Viena &quot;Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation 2023&quot; -<\/title>\n<meta name=\"description\" content=\"Explor\u0103m impactul m\u0103surilor fiscale discutate la CJUE 2023 asupra angajatorilor rom\u00e2ni. 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