{"id":122535,"date":"2015-05-29T08:30:00","date_gmt":"2015-05-29T08:30:00","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=122535"},"modified":"2015-05-29T08:30:00","modified_gmt":"2015-05-29T08:30:00","slug":"normele-codului-fiscal-aparute-in-monitorul-oficial-fara-reconsiderarea-profesiilor-libere-si-drepturi-de-autor-in-activitati-dependente","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=122535","title":{"rendered":"Normele Codului Fiscal ap\u0103rute \u00een Monitorul Oficial f\u0103r\u0103 reconsiderarea profesiilor libere \u015fi drepturi de autor \u00een activit\u0103\u0163i dependente"},"content":{"rendered":"<p>\n\u00cen urm\u0103 cu o s\u0103pt\u0103m\u00e2n\u0103, Guvernul a anun\u0163at c\u0103 a modificat normele de aplicare a Codului Fiscal \u015fi c\u0103 un element de noutate adus de actul normativ <a href=\"http:\/\/www.mediafax.ro\/politic\/guvernul-anuleaza-datorii-din-reincadrarea-veniturilor-la-profesii-liberale-si-unele-obligatii-cass-14256000\" target=\"_blank\">vizeaz\u0103 asigurarea unui tratament fiscal nediscriminatoriu aplicabil veniturilor ob\u0163inute din activit\u0103\u0163i desf\u0103\u015furate \u00een mod independent<\/a>.<\/p>\n<p>\n&#8220;\u00cen acest scop, Hot\u0103r\u00e2rea de Guvern elimin\u0103 excep\u0163ia de la reconsiderare ca activitate dependent\u0103 a activit\u0103\u0163ilor care genereaz\u0103 venituri din profesii libere, precum \u015fi a drepturilor de autor \u015fi a drepturilor conexe definite potrivit prevederilor Legii nr. 8\/1996 privind dreptul de autor \u015fi drepturile conexe, cu modific\u0103rile \u015fi complet\u0103rile ulterioare&#8221;, transmitea Guvernul \u00eentr-un comunicat.<\/p>\n<p>\nAceast\u0103 excep\u0163ie este prev\u0103zut\u0103 \u00een Codul Fiscal la punctul 1 al primului titlu al HG 44\/2004 privind aplicarea Codului Fiscal, fiind stabilit c\u0103 activit\u0103\u0163ile desf\u0103\u015furate \u00een mod independent care genereaz\u0103 venituri din profesii libere, precum \u015fi drepturile de autor \u015fi drepturile conexe nu pot fi reconsiderate ca activit\u0103\u0163i dependente.<\/p>\n<p>\nAcest punct era abrogat \u00een proiectul lansat recent \u00een dezbatere public\u0103 de Ministerul Finan\u0163elor, iar Guvernul a anun\u0163at, s\u0103pt\u0103m\u00e2na trecut\u0103, eliminarea acestei excep\u0163ii, dar actul normativ publicat joi \u00een Monitorul Oficial nu mai elimin\u0103 acest punct.<\/p>\n<p>\nDiferen\u0163a este remarcat\u0103 \u015fi de site-ul juridic avocatnet.ro, care arat\u0103 c\u0103 Guvernul s-a r\u0103zg\u00e2ndit \u015fi c\u0103 activit\u0103\u0163ile independente desf\u0103\u015furate de profesiile libere sau \u00een baza contractelor de drepturi de autor nu vor mai fi reclasificate \u00een activit\u0103\u0163i dependente, de\u015fi Guvernul stabilise recent exact contrariul.<\/p>\n<p>\nEliminarea excep\u0163iei a fost criticat\u0103 puternic \u00een ultimele zile de c\u0103tre organiza\u0163ii patronale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Normele Codului Fiscal au fost publicate joi \u00een Monitorul Oficial f\u0103r\u0103 abrogarea prevederii care \u00eempiedic\u0103 reconsiderarea activit\u0103\u0163ilor independente care genereaz\u0103 venituri din profesii libere sau drepturi de autor \u00een dependente, cum anun\u0163ase Guvernul, exper\u0163i juridici remarc\u00e2nd la r\u00e2ndul lor m\u0103sura.<\/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":[11903,9],"class_list":["post-122535","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-cod-fiscal","tag-guvern"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/122535","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=122535"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/122535\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=122535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=122535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=122535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}