{"id":469,"date":"2024-01-14T19:32:00","date_gmt":"2024-01-14T19:32:00","guid":{"rendered":"https:\/\/opre.ro\/?p=469"},"modified":"2024-08-15T19:37:02","modified_gmt":"2024-08-15T18:37:02","slug":"corectii-fiscale-post-inspectie","status":"publish","type":"post","link":"https:\/\/opre.ro\/index.php\/2024\/01\/14\/corectii-fiscale-post-inspectie\/","title":{"rendered":"Corec\u021bii Fiscale Post-Inspec\u021bie"},"content":{"rendered":"\n<p>\u00cen domeniul fiscal, exist\u0103 o percep\u021bie larg r\u0103sp\u00e2ndit\u0103 conform c\u0103reia, odat\u0103 ce o perioad\u0103 fiscal\u0103 a fost supus\u0103 unui control, nu se mai pot efectua corec\u021bii ale situa\u021biilor fiscale. Aceasta \u00eenseamn\u0103 c\u0103 reevaluarea cheltuielilor \u0219i a obliga\u021biilor fiscale nu mai este posibil\u0103 dup\u0103 control.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TVA-ul \u0219i Documentele Lips\u0103<\/h3>\n\n\n\n<p>Un exemplu comun este situa\u021bia \u00een care TVA-ul aferent anumitor cheltuieli devine nedeductibil deoarece, \u00een timpul controlului fiscal, documentele justificative nu existau sau nu erau corect \u00eentocmite. \u00cen astfel de cazuri, autorit\u0103\u021bile fiscale pot decide c\u0103 taxa respectiv\u0103 nu este deductibil\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ce Prevede Legea?<\/h3>\n\n\n\n<p>Aceast\u0103 practic\u0103 se bazeaz\u0103 pe prevederile art. 94 alin. (3) din Codul de Procedur\u0103 Fiscal\u0103 (Legea 207\/2015). Conform acestuia, &#8220;rezerva verific\u0103rii ulterioare&#8221; (dreptul organului fiscal de a verifica declara\u021biile fiscale \u00een termenul de prescrip\u021bie) se anuleaz\u0103 dup\u0103 \u00eemplinirea termenului de prescrip\u021bie sau la finalizarea unei inspec\u021bii fiscale cu emiterea unui raport de inspec\u021bie \u0219i a unei decizii de impunere.<\/p>\n\n\n\n<p>Articolul 105 alin. (5) din acela\u0219i Cod stipuleaz\u0103 c\u0103 declara\u021bia de impunere nu poate fi depus\u0103 sau corectat\u0103 dup\u0103 anularea rezervei verific\u0103rii ulterioare, cu excep\u021bia anumitor situa\u021bii speciale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Excep\u021bii \u0219i Posibilit\u0103\u021bi<\/h3>\n\n\n\n<p>Exist\u0103 \u00eens\u0103 unele excep\u021bii, cum ar fi cazul \u00een care corec\u021bia este necesar\u0103 din cauza unor obliga\u021bii legale sau \u00een urma unei hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Notificarea de Conformare<\/h3>\n\n\n\n<p>O alt\u0103 prevedere important\u0103 este obliga\u021bia organului fiscal de a emite o &#8220;notificare de conformare&#8221; pentru contribuabilii selecta\u021bi pentru inspec\u021bie. Aceasta le ofer\u0103 30 de zile pentru a depune sau a corecta declara\u021biile fiscale, timp \u00een care autorit\u0103\u021bile fiscale nu pot lua m\u0103suri sau \u00eencepe inspec\u021bia.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Decizia CJUE \u00een Cauza C-81\/17<\/h3>\n\n\n\n<p>Contrar practicilor din Rom\u00e2nia, Curtea de Justi\u021bie a Uniunii Europene (CJUE) a decis \u00een cauza C-81\/17 c\u0103 reglement\u0103rile na\u021bionale care \u00eempiedic\u0103 corectarea declara\u021biilor fiscale dup\u0103 o inspec\u021bie pot fi \u00een contradic\u021bie cu principiile efectivit\u0103\u021bii, neutralit\u0103\u021bii fiscale \u0219i propor\u021bionalit\u0103\u021bii.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum Te Poate Ajuta Aceast\u0103 Decizie?<\/h3>\n\n\n\n<p>Dac\u0103 te confrun\u021bi cu o situa\u021bie similar\u0103, po\u021bi invoca aceast\u0103 decizie a CJUE \u00een timpul inspec\u021biei fiscale, \u00een baza art. 11 alin. (11) din Codul Fiscal (Legea 227\/2015). Aceasta impune autorit\u0103\u021bilor fiscale s\u0103 \u021bin\u0103 cont de jurispruden\u021ba Cur\u021bii de Justi\u021bie a Uniunii Europene \u00een domeniul TVA \u0219i al accizelor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limite \u0219i Termene de Prescrip\u021bie<\/h3>\n\n\n\n<p>Chiar dac\u0103 decizia CJUE \u00ee\u021bi ofer\u0103 o anumit\u0103 protec\u021bie, exist\u0103 totu\u0219i o limit\u0103 dincolo de care nu mai po\u021bi depune declara\u021bii fiscale sau efectua corec\u021bii. Aceast\u0103 limit\u0103 este termenul de prescrip\u021bie fiscal\u0103, stabilit la 5 ani, \u00eencep\u00e2nd de la 1 iunie a anului urm\u0103tor celui \u00een care a luat na\u0219tere dreptul de a cere restituirea crean\u021belor fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen domeniul fiscal, exist\u0103 o percep\u021bie larg r\u0103sp\u00e2ndit\u0103 conform c\u0103reia, odat\u0103 ce o perioad\u0103 fiscal\u0103 a fost supus\u0103 unui control, nu se mai pot efectua corec\u021bii ale situa\u021biilor fiscale. Aceasta \u00eenseamn\u0103 c\u0103 reevaluarea cheltuielilor \u0219i a obliga\u021biilor fiscale nu mai este posibil\u0103 dup\u0103 control. TVA-ul \u0219i Documentele Lips\u0103 Un exemplu comun este situa\u021bia \u00een care [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-469","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>Corec\u021bii Fiscale Post-Inspec\u021bie -<\/title>\n<meta name=\"description\" content=\"Afl\u0103 cum se aplic\u0103 corec\u021biile fiscale dup\u0103 inspec\u021bia fiscal\u0103 \u0219i ce spune jurispruden\u021ba UE despre drepturile contribuabililor.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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