{"id":8023,"date":"2023-01-09T15:55:07","date_gmt":"2023-01-09T13:55:07","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=8023"},"modified":"2023-01-09T15:55:09","modified_gmt":"2023-01-09T13:55:09","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-9-ianuarie-2023","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-9-ianuarie-2023\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri ETAF \u2013 9 ianuarie 2023"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20402\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1.jpg\" sizes=\"auto, (max-width: 275px) 100vw, 275px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1.jpg 549w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1-300x146.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/etaf-1-150x73.jpg 150w\" alt=\"\" width=\"275\" height=\"134\" \/><\/figure>\n<\/div>\n<p><strong><span class=\"stk-highlight\">Propunerea SAFE, preconizat\u0103 \u00een aprilie 2023<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Potrivit<\/span>\u00a0<a href=\"https:\/\/www.taxnotes.com\/tax-notes-today-international\/tax-avoidance-and-evasion\/european-commission-announce-safe-proposal-april\/2023\/01\/05\/7fjd8\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-today-international\/tax-avoidance-and-evasion\/european-commission-announce-safe-proposal-april\/2023\/01\/05\/7fjd8\">raport\u0103rilor<\/a><span class=\"stk-highlight\">, Comisia European\u0103 pl\u0103nuie\u0219te s\u0103 prezinte la 5 aprilie propunerea pentru o directiv\u0103 care s\u0103 trateze rolul facilitatorilor fenomenului de evaziune fiscal\u0103 \u0219i planificare fiscal\u0103 agresiv\u0103 (Securing the Activity Framework for Enablers \u2013 SAFE). Activitatea legat\u0103 de aceast\u0103 ini\u021biativ\u0103 a \u00eenceput \u00een octombrie 2022 cu o consultare public\u0103, dar con\u021binutul viitoarei propuneri r\u0103m\u00e2ne \u00eenc\u0103 neclar. \u00cen documentul de consultare public\u0103, CE a analizat numeroase op\u021biuni, inclusiv proceduri de verificare prealabil\u0103 pentru efectuarea unui test de autoevaluare cu scopul de a demonstra c\u0103 o schem\u0103 fiscal\u0103 nu conduce la evaziune fiscal\u0103 sau planificare fiscal\u0103 agresiv\u0103, un cod de conduit\u0103 care ar interzice facilitatorii care proiecteaz\u0103 sau contribuie la crearea de scheme de evaziune fiscal\u0103 \u0219i planificare fiscal\u0103 agresiv\u0103, precum \u0219i un registru european al facilitatorilor. Ini\u021biativa ar face parte dintr-un pachet fiscal ce include \u0219i o propunere pentru un sistem comun pentru evitarea dublei impozit\u0103ri \u0219i prevenirea abuzului fiscal \u00een domeniul impozitelor re\u021binute la surs\u0103.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">DAC8 ar putea fi utilizat\u0103 pentru a corecta dispozi\u021bia de raportare referitoare la intermediari a DAC6<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">UE ar putea utiliza<\/span><a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/12632-Tax-fraud-evasion-strengthening-rules-on-administrative-cooperation-and-expanding-the-exchange-of-information_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0cea de-a opta directiv\u0103 privind cooperarea administrativ\u0103<\/a>\u00a0<span class=\"stk-highlight\">(DAC8), prezentat\u0103 de Comisie la \u00eenceputul lunii decembrie 2022, pentru a trata<\/span>\u00a0<a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=269982&amp;pageIndex=0&amp;doclang=EN&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=36184\" target=\"_blank\" rel=\"noreferrer noopener\">decizia<\/a>\u00a0<span class=\"stk-highlight\">recent\u0103 a Cur\u021bii de Justi\u021bie a Uniunii Europene de invalidare a dispozi\u021biei de raportare a DAC6 ce \u00eencalc\u0103 privilegiul profesional. Potrivit<\/span>\u00a0<a href=\"https:\/\/www.taxnotes.com\/tax-notes-today-international\/corporate-taxation\/eu-use-dac8-correct-intermediary-reporting-requirement\/2022\/12\/22\/7fhgr?highlight=European%20Union\" target=\"_blank\" rel=\"noreferrer noopener\">raport\u0103rilor<\/a><span class=\"stk-highlight\">, avoca\u021bii Consiliului UE au sf\u0103tuit statele membre s\u0103 utilizeze oportunitatea oferit\u0103 de DAC8 pentru a alinia normele europene cu hot\u0103r\u00e2rea Cur\u021bii. Problema, potrivit Cur\u021bii, este c\u0103 prevederea DAC6, ce impune avoca\u021bilor care ac\u021bioneaz\u0103 ca intermediari \u00een acordurile transfrontaliere de planificare fiscal\u0103 s\u0103 notifice al\u021bi intermediari referitor la obliga\u021bia lor de raportare, contravine privilegiului profesional. DAC8 reprezint\u0103 o prioritate pentru pre\u0219edin\u021bia suedez\u0103 a Consiliului UE, care dore\u0219te s\u0103 \u00eencheie un acord p\u00e2n\u0103 la finalul mandatului s\u0103u.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">OCDE a prezentat \u00eendrum\u0103ri de implementare privind Pilonul II<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">OCDE<\/span>\u00a0<a href=\"https:\/\/www.oecd.org\/tax\/beps\/further-progress-on-two-pillar-solution-oecd-releases-consultation-document-on-the-withdrawal-of-digital-service-taxes-and-other-relevant-similar-measures-under-pillar-one-and-an-implementation-package-for-pillar-two.htm\" target=\"_blank\" rel=\"noreferrer noopener\">a prezentat<\/a><span class=\"stk-highlight\">, la sf\u00e2r\u0219itul lunii decembrie 2022, un pachet de implementare pentru Pilonul II (\u201enormele GloBE\u201d), care introduce o rat\u0103 minim\u0103 efectiv\u0103 de impozitare de 15% pentru companiile multina\u021bionale mari (MNE-uri). Pachetul include<\/span>\u00a0<a href=\"https:\/\/www.oecd.org\/tax\/beps\/safe-harbours-and-penalty-relief-global-anti-base-erosion-rules-pillar-two.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eendrum\u0103ri<\/a>\u00a0<span class=\"stk-highlight\">privind sferele de siguran\u021b\u0103 \u0219i o \u00een\u021belegere comun\u0103 cu privire la regimul de scutire de la plata penalit\u0103\u021bilor aferent perioadei de tranzi\u021bie. De asemenea, OCDE a publicat<\/span>\u00a0<a href=\"https:\/\/www.oecd.org\/tax\/beps\/public-consultation-document-pillar-two-globe-information-return.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">un document de consultare public\u0103<\/a>\u00a0<span class=\"stk-highlight\">ce face apel la contribu\u021bii privind volumul \u0219i tipul de informa\u021bii pe care grupurile MNE ar trebui s\u0103 le colecteze, p\u0103streze \u0219i\/sau le raporteze pentru aplicarea normelor GloBE \u0219i posibile simplific\u0103ri ce ar putea fi \u00eencorporate \u00een declara\u021bia informativ\u0103 GloBE. Mai mult, OCDE a publicat un\u00a0<\/span><a href=\"https:\/\/www.oecd.org\/tax\/beps\/public-consultation-document-pillar-two-tax-certainty-for-the-globe-rules.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">document de consultare public\u0103<\/a>\u00a0<span class=\"stk-highlight\">\u00een care pune \u00een eviden\u021b\u0103 diverse mecanisme pentru atingerea securit\u0103\u021bii fiscale \u00een baza normelor GloBE, inclusiv mecanismele de prevenire \u0219i solu\u021bionare a litigiilor. P\u0103r\u021bile interesate pot transmite comentarii la cele dou\u0103 documente de consultare p\u00e2n\u0103 la 3 februarie 2023. OCDE preconizeaz\u0103 c\u0103 va emite un prim pachet de \u201e\u00eendrum\u0103ri administrative\u201d \u00een prima parte a acestui an.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Ga\u00ebl Perraud este noul pre\u0219edinte al Comisiei OCDE privind afacerile fiscale<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Ga\u00ebl Perraud, directorul pentru impozitare european\u0103 \u0219i interna\u021bional\u0103 \u00een cadrul departamentului de politic\u0103 fiscal\u0103 al ministerului de economie din Fran\u021ba, a fost ales pre\u0219edinte al Comisiei OCDE privind afacerile fiscale (CFA) la 1 ianuarie 2023,<\/span><a href=\"https:\/\/www.oecd.org\/tax\/france-s-gael-perraud-elected-new-chair-of-the-oecd-committee-on-fiscal-affairs.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0a anun\u021bat<\/a>\u00a0<span class=\"stk-highlight\">OCDE joi, 5 ianuarie. Acesta este succesorul dnei Fabrizia Lapecorella, care a demisionat \u00een decembrie 2022 ca urmare a p\u0103r\u0103sirii func\u021biei din cadrul ministerului de finan\u021be al Italiei. Ca pre\u0219edinte al CFA, acesta va de\u021bine func\u021bia de copre\u0219edinte al Cadrului inclusiv al G20\/OCDE cu privire la BEPS, al\u0103turi de Marlene Nembhard-Parker din Jamaica, care a devenit copre\u0219edinte \u00een martie 2022. Ga\u00ebl Perraud a de\u021binut func\u021bia de director pentru fiscalitate european\u0103 \u0219i interna\u021bional\u0103 al Fran\u021bei \u00eencep\u00e2nd cu 2018. Acesta este responsabil pentru aspectele ce \u021bin de fiscalitatea interna\u021bional\u0103 din Fran\u021ba, inclusiv aspectele bilaterale, cum ar fi negocierile tratatelor, precum \u0219i reprezentarea Fran\u021bei \u00een organiza\u021bii multilaterale. Anterior desemn\u0103rii sale ca pre\u0219edinte al CFA, Ga\u00ebl Perraud a de\u021binut mai multe func\u021bii de conducere \u00een cadrul OCDE.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Cinci jurisdic\u021bii vor fi ad\u0103ugate pe lista neagr\u0103 AML a UE<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">La sf\u00e2r\u0219itul lunii decembrie 2022, Comisia European\u0103<\/span>\u00a0<a href=\"https:\/\/agenceurope.eu\/en\/bulletin\/article\/13088\/17\" target=\"_blank\" rel=\"noreferrer noopener\">a sugerat<\/a>\u00a0<a href=\"https:\/\/ec.europa.eu\/transparency\/documents-register\/detail?ref=C(2022)9649&amp;lang=en\" target=\"_blank\" rel=\"noreferrer noopener\">ad\u0103ugarea<\/a>\u00a0<span class=\"stk-highlight\">a cinci jurisdic\u021bii \u00een lista european\u0103 a jurisdic\u021biilor \u021b\u0103rilor ter\u021be cu risc ridicat \u00een termeni de combatere a sp\u0103l\u0103rii banilor \u0219i finan\u021b\u0103rii terorismului: Republica Democratic\u0103 Congo, Gibraltar, Mozambic, Tanzania \u0219i Emiratele Arabe Unite. Nicaragua, Pakistan \u0219i Zimbabwe au fost eliminate din list\u0103 \u00eentruc\u00e2t acestea nu mai prezint\u0103 deficien\u021be strategice care s\u0103 reprezinte o amenin\u021bare semnificativ\u0103 la adresa sistemului financiar european. \u00cen conformitate cu cea de-a patra directiv\u0103 privind combaterea sp\u0103l\u0103rii banilor, Comisia European\u0103 trebuie s\u0103 actualizeze regulat aceast\u0103 list\u0103, lu\u00e2nd \u00een considerare informa\u021biile furnizate de Financial Action Task Force (FATF). Institu\u021biile financiare europene trebuie s\u0103 aplice un grad avansat de vigilen\u021b\u0103 tranzac\u021biilor care implic\u0103 jurisdic\u021biile \u021b\u0103rilor ter\u021be cu risc ridicat. Parlamentul European \u0219i Consiliul UE au o lun\u0103 la dispozi\u021bie s\u0103 convin\u0103 asupra proiectului regulamentului delegat.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Declinarea responsabilit\u0103\u021bii<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Acest buletin de \u0219tiri con\u021bine informa\u021bii despre politicile fiscale europene \u0219i evolu\u021biile colectate din documente oficiale, audieri, conferin\u021be \u0219i pres\u0103. Acesta nu reflect\u0103 pozi\u021bia oficial\u0103 a ETAF \u0219i nici nu ar trebui s\u0103 fie considerat drept declara\u021bie scris\u0103 \u00een numele ETAF.\u00a0\u00a0<\/span><\/p>\n<p><span class=\"stk-highlight\">Surs\u0103 foto:\u00a0<\/span><a href=\"https:\/\/www.etaf.tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>European Tax Adviser Federation \u2013 ETAF<\/em><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Propunerea SAFE, preconizat\u0103 \u00een aprilie 2023 Potrivit\u00a0raport\u0103rilor, Comisia European\u0103 pl\u0103nuie\u0219te s\u0103 prezinte la 5 aprilie propunerea pentru o directiv\u0103 care s\u0103 trateze rolul facilitatorilor fenomenului de evaziune fiscal\u0103 \u0219i planificare fiscal\u0103 agresiv\u0103 (Securing the Activity [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8023","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\/8023","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=8023"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8023\/revisions"}],"predecessor-version":[{"id":8025,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8023\/revisions\/8025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8024"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=8023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=8023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=8023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}