{"id":4322,"date":"2021-01-21T10:11:04","date_gmt":"2021-01-21T08:11:04","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=4322"},"modified":"2021-01-21T10:11:04","modified_gmt":"2021-01-21T08:11:04","slug":"anaf-ghid-privind-obligatia-de-raportare-a-aranjamentelor-transfrontaliere-directiva-ue-2018-822-dac6","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-ghid-privind-obligatia-de-raportare-a-aranjamentelor-transfrontaliere-directiva-ue-2018-822-dac6\/","title":{"rendered":"ANAF: Ghid privind obliga\u021bia de raportare a aranjamentelor transfrontaliere (Directiva UE 2018\/822 \u2013 DAC6)"},"content":{"rendered":"
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Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe pagina de internet a institu\u021biei, un<\/span>\u00a0Ghid<\/a><\/em><\/strong>\u00a0privind obliga\u021bia de raportare a aranjamentelor transfrontaliere (Directiva UE 2018\/822 \u2013 DAC6). Documentul are scopul de a oferi un cadru general de \u00eendrumare a contribuabililor care au obliga\u021bia de a se conforma normelor privind furnizarea de informa\u021bii referitoare la aranjamentele transfrontaliere raportabile.<\/span><\/p>\n

\u201eUrmare demersurilor efectuate de Comisia European\u0103 (COM), Directiva 2011\/16\/EU (DAC1) care asigur\u0103 cadrul legal pentru schimbul de informa\u021bii \u00eentre administra\u021biile fiscale ale statelor membre UE (SM) a fost modificat\u0103 de Directiva 2018\/822\/EU (DAC6) prin introducerea regimului de raportare obligatorie pentru anumite tranzac\u021bii transfrontaliere care ar putea fi utilizate pentru planificare fiscal\u0103 agresiv\u0103 (ATP) 1. S-a apreciat c\u0103 obligativitatea de raportare va avea un poten\u021bial caracter disuasiv, iar informa\u021biile astfel ob\u021binute de SM vor facilita luarea unor m\u0103suri rapide pentru evaluarea riscurilor de neconformare \u0219i aplicarea de tratamente fiscale care vizeaz\u0103 eliminarea lacunelor legislative, notificarea contribuabililor \u0219i, dup\u0103 caz, ini\u021bierea de controale fiscale\u201d, precizeaz\u0103 ANAF.<\/span><\/p>\n

Citi\u021bi mai multe \u00een CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/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","protected":false},"excerpt":{"rendered":"

Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe pagina de internet a institu\u021biei, un\u00a0Ghid\u00a0privind obliga\u021bia de raportare a aranjamentelor transfrontaliere (Directiva UE 2018\/822 \u2013 DAC6). Documentul are scopul de a oferi un cadru general […]<\/p>\n","protected":false},"author":7,"featured_media":4323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=4322"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4322\/revisions"}],"predecessor-version":[{"id":4324,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4322\/revisions\/4324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/4323"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=4322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=4322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=4322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}