{"id":103241,"date":"2014-01-20T10:45:46","date_gmt":"2014-01-20T10:45:46","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=103241"},"modified":"2014-01-20T10:45:46","modified_gmt":"2014-01-20T10:45:46","slug":"fiscul-poate-considera-anumite-tranzactii-ca-artificiale-daca-se-obtine-avantaj-fiscal-fara-profit","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=103241","title":{"rendered":"Fiscul poate considera anumite tranzac\u0163ii ca artificiale, dac\u0103 se ob\u0163ine avantaj fiscal f\u0103r\u0103 profit"},"content":{"rendered":"<p>\n&nbsp;Ministerul Finan\u0163elor a elaborat un proiect de lege prin care stabile\u015fte condi\u0163iile \u00een care o tranzac\u0163ie sau chiar o serie de tranzac\u0163ii pot fi considerate de fisc drept artificiale, foarte multe dintre aceste criterii av\u00e2nd un caracter general \u015fi neclar.<\/p>\n<p>\nPotrivit proiectului de act normativ, tranzac\u0163iile pot fi considerat artificiale dac\u0103 se deruleaz\u0103 \u00eentr-o manier\u0103 care \u00een mod normal nu ar fi utilizat\u0103 \u00een cadrul unor practici comerciale considerate rezonabile, dac\u0103 includ elemente care au efectul de a se compensa sau de a se anula reciproc sau dac\u0103 sunt circulare ca natur\u0103.<\/p>\n<p>\nDe asemenea, inspectorii fiscali pot declara o tranzac\u0163ie ca fiind artificial\u0103 \u00een cazul \u00een care conduce la ob\u0163inerea de avantaje fiscale semnificative, dar acest lucru nu se reflect\u0103 \u00een riscurile comerciale asumate de contribuabil sau \u00een fluxurile sale de numerar, sau profitul preconizat \u00eenainte de impozitare este nesemnificativ \u00een compara\u0163ie cu valoarea avantajelor fiscale scontate.<\/p>\n<p>\n<a href=\"http:\/\/www.mediafax.ro\/economic\/fiscul-poate-considera-anumite-tranzactii-ca-artificiale-daca-se-obtine-avantaj-fiscal-fara-profit-11925299\">Cititi mai multe pe<\/a> www.mediafax.ro<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fiscul poate considera anumite tranzac\u0163ii ca fiind artificiale \u015fi s\u0103 nu le ia \u00een considerare la calculul obliga\u0163iilor bugetare, dac\u0103 acestea par s\u0103 nu corespund\u0103 practicilor comerciale rezonabile \u015fi produc avantaje fiscale f\u0103r\u0103 risc comercial \u015fi genereaz\u0103 profit nesemnificativ.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[18077,3093,10326,16575,18651,28902,4638,80,7128],"class_list":["post-103241","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-avantaj","tag-avantaje","tag-fisc","tag-obligatii","tag-obtinere","tag-par","tag-profit","tag-refuz","tag-tranzactii"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/103241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=103241"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/103241\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=103241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=103241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=103241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}