{"id":472,"date":"2024-01-15T19:38:00","date_gmt":"2024-01-15T19:38:00","guid":{"rendered":"https:\/\/opre.ro\/?p=472"},"modified":"2024-08-15T19:41:00","modified_gmt":"2024-08-15T18:41:00","slug":"dobanzi-penalitati-vamale-analiza-juridica","status":"publish","type":"post","link":"https:\/\/opre.ro\/index.php\/2024\/01\/15\/dobanzi-penalitati-vamale-analiza-juridica\/","title":{"rendered":"Analiza Juridic\u0103: Dob\u00e2nzi \u0219i Penalit\u0103\u021bi \u00een Controalele Vamale"},"content":{"rendered":"\n<p>\u00cen mod obi\u0219nuit, controalele vamale ce implic\u0103 recalcularea &#8220;<em>datoriei vamale<\/em>&#8221; \u0219i emiterea Deciziilor de regularizare, similare Deciziilor de impunere, includ \u0219i calcularea penalit\u0103\u021bilor \u0219i dob\u00e2nzilor de \u00eent\u00e2rziere, iar recent, \u0219i a dob\u00e2nzilor de nedeclarare. Aceste debite adi\u021bionale includ taxe vamale, \u0219i uneori taxe compensatorii sau antidumping, precum \u0219i TVA.<\/p>\n\n\n\n<p>Similar cu acest articol <a>(<\/a><a><em>Corect\u0103ri Fiscale \u0219i Termene de Prescrip\u021bie: Analiz\u0103 Detaliat\u0103 a Praxisului Juridic \u00een Lumina Recentelor Decizii Judiciare<\/em>)<\/a>, discut\u0103m despre o practic\u0103 obi\u0219nuit\u0103 impus\u0103 de autoritatea vamal\u0103 \u00een controalele vamale ulterioare \u0219i acceptat\u0103 de importatori f\u0103r\u0103 nici un fel de rezerv\u0103. Cu toate acestea, potrivit argumentelor de mai jos, consider\u0103m c\u0103 aceast\u0103 practic\u0103 este gre\u0219it\u0103 (opinie confirmat\u0103 de instan\u021bele de judecat\u0103). Din perspectiva organului vamal, rezult\u0103 o &#8220;<em>impunere nelegal\u0103<\/em>&#8220;, iar din perspectiva importatorului, o <em>&#8220;plat\u0103 nedatorat\u0103&#8221;.<\/em><\/p>\n\n\n\n<p>Importatorii care au trecut prin un &#8220;c<em>ontrol vamal ulterior<\/em>&#8221; finalizat cu emiterea de c\u0103tre inspectorii vamali a Deciziei de regularizare, \u00ee\u0219i amintesc c\u0103 taxele vamale \u0219i TVA impuse suplimentar, fa\u021b\u0103 de cele achitate \u00een vam\u0103 la data importului, au avut accesorii de penalit\u0103\u021bi \u0219i dob\u00e2nzi de \u00eent\u00e2rziere (inclusiv dob\u00e2nda de nedeclarare) conform Codului de Procedur\u0103 Fiscal\u0103 (Lg. 207\/2015). Aceste costuri devin efective pentru importatori la momentul controlului ulterior, nu mai pot fi recuperate prin pre\u021bul de v\u00e2nzare \u0219i, \u00een func\u021bie de perioada pentru care se calculeaz\u0103, pot dep\u0103\u0219i chiar marja de profit din v\u00e2nzarea acelor m\u0103rfuri, transform\u00e2nd o activitate economic\u0103 profitabil\u0103 \u00eentr-una &#8220;<em>pe pierdere<\/em>&#8220;.<\/p>\n\n\n\n<p>\u00cen primul r\u00e2nd, trebuie clarificat\u0103 semnifica\u021bia termenului de &#8220;<em>datorie vamal\u0103<\/em>&#8220;. Conform art. 5 pct. 18 din Regulamentul UE nr. 952\/2013 privind Codul Vamal al Uniunii, &#8220;<em>datorie vamal\u0103 \u00eenseamn\u0103 obliga\u0163ia unei persoane de a pl\u0103ti cuantumul taxelor la import sau la export care se aplic\u0103 unor m\u0103rfuri specifice \u00een conformitate cu legisla\u0163ia vamal\u0103 \u00een vigoare<\/em>\u201d.<\/p>\n\n\n\n<p>Ca urmare \u0219i av\u00e2nd \u00een vedere c\u0103 legisla\u021bia vamal\u0103 reglementeaz\u0103 doar &#8220;<em>taxele vamale<\/em>&#8221; (inclusiv <em>taxele vamale compensatorii \u0219i taxele vamale antidumping<\/em>) prev\u0103zute \u00een Tariful Vamal Integrat Comunitar \u2013 TARIC, \u00een compara\u021bie cu TVA, o tax\u0103 indirect\u0103 reglementat\u0103 de Titlul VII din Codul Fiscal (Lg. 227\/2015), devine evident c\u0103 TVA nu intr\u0103 \u00een compunerea &#8220;datorie vamal\u0103&#8221;, de\u0219i se pl\u0103te\u0219te la importul de bunuri.<\/p>\n\n\n\n<p>Clarific\u00e2nd acest aspect al compunerii datorie vamale la import, este relevant s\u0103 men\u021bion\u0103m c\u0103, potrivit art. 2 din Codul de Procedur\u0103 Fiscal\u0103 (Lg. 207\/2015) cu denumirea marginal\u0103 &#8220;<em>obiectul \u0219i sfera de aplicare a Codului de procedura fiscal\u0103<\/em>&#8220;, precizeaz\u0103 la al. (1) cu caracter general faptul c\u0103 dispozi\u021biile sale se aplica \u201d<em>drepturilor \u0219i obliga\u021biilor p\u0103r\u021bilor din raporturile juridice fiscale privind administrarea crean\u021belor fiscale datorate bugetului consolidat, indiferent de autoritatea care le administreaz\u0103\u201d<\/em>, \u00eens\u0103 la al. (2) prevede c\u0103, \u201d<em>\u00een m\u0103sura \u00een care prin legea special\u0103 nu se prevede altfel, prezentul cod se aplica si pentru <\/em>lit. a) <em>administrarea drepturilor vamale<\/em>\u201d.<\/p>\n\n\n\n<p>Cu toate acestea, \u00een materie vamal\u0103, avem o &#8220;<em>lege special\u0103<\/em>&#8220;, respectiv Codul Vamal al Uniunii, care la art. 114 CVU cu denumirea marginal\u0103 &#8220;<em>dob\u00e2nda la arierate<\/em>&#8221; al. (1) precizeaz\u0103 c\u0103, \u201d<em>penalit\u0103\u021bile de \u00eent\u00e2rziere se percep la cuantumul taxelor de import sau export, pentru perioada cuprins\u0103 \u00eentre data la care a expirat termenul fixat \u0219i data pl\u0103\u021bii<\/em>\u201d, iar la al. (2), \u201d<em>\u00een cazul \u00een care datoria vamal\u0103 ia na\u0219tere \u00een urma (&#8230;) notific\u0103rii datorie vamale rezultat\u0103 dintr-un control ulterior, penalit\u0103\u021bile vamale se percep \u00een plus fa\u021b\u0103 de cuantumul taxelor la import (&#8230;) de la data la care a luat na\u0219tere datoria vamal\u0103 \u0219i p\u00e2n\u0103 la data notific\u0103rii acesteia<\/em>\u201d, rata penalit\u0103\u021bilor de \u00eent\u00e2rziere se calculeaz\u0103&nbsp;conform al. (1) para. II de la art. 114 , respectiv \u201d<em>penalitatea de \u00eent\u00e2rziere este egala cu rata aplicat\u0103 de Banca Centrala na\u021bionala asupra principalelor sale opera\u021biuni de refinan\u021bare, majorat\u0103 cu doua puncte procentuale &#8230;\u201d<\/em>.<\/p>\n\n\n\n<p>\u00cen concluzie, f\u0103r\u0103 a prezenta \u0219i alte argumente de natur\u0103 legal\u0103, analiz\u00e2nd cele dou\u0103 reglement\u0103ri legale (Codul de Procedur\u0103 Fiscal\u0103 vs. Codul Vamal al Uniunii) prin prisma principiului &#8220;<em>lex specialis derogat legi generali<\/em>&#8221; potrivit c\u0103ruia legea special\u0103 derog\u0103 de la legea general\u0103, ve\u021bi observa c\u0103 Codul de Procedur\u0103 Fiscal\u0103 nu poate fi calificat dec\u00e2t ca fiind &#8220;<em>norma legal\u0103 general\u0103\/comuna<\/em>&#8221; \u00een materia dob\u00e2nzilor \u0219i penalit\u0103\u021bilor, pe c\u00e2nd dispozi\u021biile Codului Vamal al Uniunii nu pot fi calificate dec\u00e2t ca fiind &#8220;<em>norma special\u0103<\/em>&#8221; \u00een materie vamal\u0103 (la care face trimitere art. 2 al. (2) lit. a) Codul de Procedur\u0103 Fiscal\u0103). Acest lucru conduce la \u00eenl\u0103turarea aplic\u0103rii dispozi\u021biilor din Codul de Procedur\u0103 Fiscal\u0103 \u00een materia datoriei vamale, cu consecin\u021ba direct\u0103 c\u0103, pentru taxele vamale (indiferent de natura sau denumirea lor), nu se aplic\u0103 dob\u00e2nzi de \u00eent\u00e2rziere, penalit\u0103\u021bi de \u00eent\u00e2rziere sau penalit\u0103\u021bi de nedeclarare prev\u0103zute de Codul de Procedur\u0103 Fiscal\u0103, ci exclusiv doar penalitatea de \u00eent\u00e2rziere (&#8220;<em>dob\u00e2nda la arierate<\/em>&#8220;) prev\u0103zut\u0103 la art. 114 al. (1) Codul Vamal al Uniunii.<\/p>\n\n\n\n<p>Aceast\u0103 pozi\u021bie a fost deja confirmat\u0103 de instan\u021bele de judecat\u0103; cu titlu exemplificativ \u0219i de dat\u0103 recent\u0103, Sentin\u021ba civil\u0103 nr. 381\/2023\/CA (<a>vezi <\/a><a><strong><u>aici<\/u><\/strong><\/a><a> <\/a><a>hot\u00e2r\u00e2rea instan\u021bei<\/a>) pronun\u021bat\u0103 la data de 17.10.2023 de c\u0103tre Tribunalul Satu Mare, \u00eens\u0103 cu titlu exemplificativ indic\u0103m \u0219i Sentin\u021ba civil\u0103 nr. 66\/2020 (vezi <a><strong><u>aici<\/u><\/strong><\/a> <a>hot\u00e2r\u00e2rea instan\u021bei<\/a>) pronun\u021bat\u0103 de Tribunalul Timi\u0219 la data de 12.02.2020 (r\u0103mas\u0103 definitiv prin Decizia civil\u0103 nr. 702\/2020 a Cur\u021bii de Apel Timi\u0219oara).<\/p>\n\n\n\n<p>Situa\u021bia prezentat\u0103 mai sus (neaplicarea dob\u00e2nzilor \u0219i penalit\u0103\u021bilor de \u00eent\u00e2rziere prev\u0103zute de Codul de Procedur\u0103 Fiscal\u0103 la cuantumul taxelor vamale stabilite suplimentar \u00een cadrul controalelor vamal ulterioare) nu trebuie confundat\u0103 cu situa\u021bia substan\u021bial diferit\u0103 \u00een care contribuabilul &#8220;solicit\u0103&#8221; autorit\u0103\u021bii vamale (biroului vamal de import) efectuarea unui control vamal pentru unul sau mai multe importuri, iar autoritatea vamal\u0103 refuz\u0103 solicitarea, cu consecin\u021ba refuzului de a restitui taxele vamale nedatorate.<\/p>\n\n\n\n<p>\u00cen aceast\u0103 situa\u021bie, care se calific\u0103 din perspectiva art. 1 al. (1) coroborat cu art. 8 al. (1) din Legea 554\/2004 a contenciosului administrativ, suntem \u00een prezen\u021ba unui &#8220;<em>refuz nejustificat de a rezolva o cerere referitoare la un drept sau la un interes legitim<\/em>&#8221; (restituirea unei sume nedatorate const\u00e2nd \u00een &#8220;<em>taxe vamale<\/em>&#8220;), astfel c\u0103 nu mai sunt aplicabile dispozi\u021biile art. 114 din Codul Vamal al Uniunii, iar autoritatea vamal\u0103 va datora importatorului (doar) penalit\u0103\u021bile prev\u0103zute de art. 182 al. (1) Codul de Procedur\u0103 Fiscal\u0103 pentru perioada cuprins\u0103 \u00eentre data limit\u0103 pentru solu\u021bionarea cererii de restituire (\u00een materie vamal\u0103, art. 22 al. (3) din Codul Vamal al Uniunii prevede un termen maxim de 120 de zile) p\u00e2n\u0103 la restituirea efectiv\u0103.&nbsp;<\/p>\n\n\n\n<p>\u0218i aceast\u0103 pozi\u021bie a fost deja confirmat\u0103 de instan\u021bele de judecat\u0103; cu titlu exemplificativ \u0219i de dat\u0103 recent\u0103, Decizia civil\u0103 nr. 415\/CA\/3023\/R pronun\u021bat\u0103 la data de 22.09.2023 de c\u0103tre Curtea de Apel Oradea&nbsp;(<a>vezi <\/a><a><strong><u>aici<\/u><\/strong><\/a><a> hot\u00e2r\u00e2rea instan\u021bei<\/a>).<\/p>\n\n\n\n<p>Men\u021bion\u0103m doar c\u0103, pentru aceast\u0103 ultim\u0103 situa\u021bie (restituirea de sume nedatorate), trebuie avut \u00een vedere c\u0103 reglementarea special\u0103 (art. 103 al. (1) din Codul Vamal al Uniunii) stabile\u0219te un termen de prescrip\u021bie mult mai scurt de 3 ani de la data la care a luat na\u0219tere datoria vamal\u0103 (\u00een general data opera\u021biunilor de import) dec\u00e2t cel general de 5 ani stabilit de art. 219 Codul de Procedur\u0103 Fiscal\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen mod obi\u0219nuit, controalele vamale ce implic\u0103 recalcularea &#8220;datoriei vamale&#8221; \u0219i emiterea Deciziilor de regularizare, similare Deciziilor de impunere, includ \u0219i calcularea penalit\u0103\u021bilor \u0219i dob\u00e2nzilor de \u00eent\u00e2rziere, iar recent, \u0219i a dob\u00e2nzilor de nedeclarare. Aceste debite adi\u021bionale includ taxe vamale, \u0219i uneori taxe compensatorii sau antidumping, precum \u0219i TVA. Similar cu acest articol (Corect\u0103ri Fiscale [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":39,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-472","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>Analiza Juridic\u0103: Dob\u00e2nzi \u0219i Penalit\u0103\u021bi \u00een Controalele Vamale -<\/title>\n<meta name=\"description\" content=\"Descoper\u0103 o analiz\u0103 juridic\u0103 despre dob\u00e2nzi \u0219i penalit\u0103\u021bi vamale \u00een controalele vamale, inclusiv impactul deciziilor instan\u021belor.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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