{"id":2745,"date":"2021-01-29T08:32:00","date_gmt":"2021-01-29T08:32:00","guid":{"rendered":"https:\/\/emiralmedia.ro\/site\/apex\/?p=2745"},"modified":"2022-05-17T08:46:08","modified_gmt":"2022-05-17T08:46:08","slug":"clarificarea-notiunii-de-jurisdictii-necooperante","status":"publish","type":"post","link":"https:\/\/www.apex-team.ro\/ro\/clarificarea-notiunii-de-jurisdictii-necooperante\/","title":{"rendered":"Clarificarea no\u021biunii de jurisdic\u021bii necooperante"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2745\" class=\"elementor elementor-2745\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-743f20a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"743f20a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19660fc\" data-id=\"19660fc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-edd2fe1 elementor-widget elementor-widget-text-editor\" data-id=\"edd2fe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00cen vederea clarific\u0103rii legisla\u021biei referitoare la jurisdic\u021biile necooperante, Ministerul Finan\u021belor anun\u021b\u0103 c\u0103 a \u00eentreprins demersurile necesare pentru ca, \u00een scurt timp, s\u0103 fie modificate prevederile art.25 alin.4) lit.f^1) din Codul fiscal. Acest punct, introdus printr-o modificare intrat\u0103 \u00een vigoare \u00een ianuarie 2021, prevede c\u0103 sunt nedeductibile cheltuielile efectuate ca urmare a unor tranzac\u021bii cu o persoan\u0103 fizic\u0103 sau juridic\u0103 situat\u0103 \u00eentr-un stat care, la data \u00eenregistr\u0103rii cheltuielilor, este inclus \u00een anexa I \u0219i\/sau anexa II din Lista UE a jurisdic\u021biilor necooperante \u00een scopuri fiscale, publicat\u0103 \u00een Jurnalul Oficial al Uniunii Europene.<\/p><p>Modificarea va viza eliminarea prevederii conform c\u0103reia statele incluse \u00een anexa II vor fi considerate drept jurisdic\u021bii necooperante \u00een scopuri fiscale, m\u0103sur\u0103 care vine s\u0103 clarifice, \u00een acest sens, inclusiv tratamentul fiscal aplicat tranzac\u021biilor efectuate \u00eencep\u00e2nd cu 1 ianuarie 2021.<\/p><p>\u00cen baza informa\u021biilor disponibile p\u00e2n\u0103 acum, niciun alt stat membru nu a adoptat m\u0103suri similare \u00eempotriva jurisdic\u021biilor incluse \u00een anexa II din Lista UE a jurisdic\u021biilor necooperante \u00een scopuri fiscale.<\/p><p>Ministerul Finan\u021belor dore\u0219te s\u0103 clarifice faptul c\u0103, \u00een contextul raport\u0103rii aranjamentelor transfrontaliere conform Directivei UE 2018\/822 (cunoscut\u0103 sub numele de DAC 6), prin no\u021biunea de jurisdic\u021bii necooperante se face referire doar la \u021b\u0103rile din anexa I a Listei UE privind jurisdic\u021biile necooperante \u00een scopuri fiscale, publicat\u0103 \u00een Jurnalul Oficial al Uniunii Europene.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00cen vederea clarific\u0103rii legisla\u021biei referitoare la jurisdic\u021biile necooperante, Ministerul Finan\u021belor anun\u021b\u0103 c\u0103 a \u00eentreprins demersurile necesare pentru ca, \u00een scurt timp, s\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2720,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/2745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/comments?post=2745"}],"version-history":[{"count":4,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/2745\/revisions"}],"predecessor-version":[{"id":2750,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/2745\/revisions\/2750"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media\/2720"}],"wp:attachment":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media?parent=2745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/categories?post=2745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/tags?post=2745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}