{"id":179782,"date":"2020-02-07T10:41:57","date_gmt":"2020-02-07T10:41:57","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=179782"},"modified":"2020-02-07T10:41:57","modified_gmt":"2020-02-07T10:41:57","slug":"contzilla-care-sunt-implicatiile-brexitului-in-domeniul-financiar-contabil-si-in-tranzactiile-transfrontaliere-si-cu-par%c6%abi-afiliate","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=179782","title":{"rendered":"Contzilla: Care sunt implica\u0163iile Brexitului \u00een domeniul financiar-contabil \u015fi \u00een tranzac\u0163iile transfrontaliere \u015fi cu p\u0103r\u01abi afiliate"},"content":{"rendered":"<p>\nContzilla.ro, firm\u0103 de consultan\u0163\u0103 fiscal\u0103, face o analiz\u0103 a principalelor implica\u0163ii legate de Brexit din punct de vedere financiar- contabil precum \u015fi \u00een tranzac\u0163iile transfrontaliere \u015fi cu p\u0103r\u01abi affiliate.<\/p>\n<p>\n&nbsp;<\/p>\n<p>\n<strong>1.Implicatiile BREXIT din punct de vedere financiar- contabil<\/strong><\/p>\n<p>\nRetragerea Marii Britanii din Uniunea European\u0103 s-a finalizat la data de 31 ianuarie 2020, la aceast\u0103 dat\u0103 intr\u00e2nd \u00een vigoare Acordul de Retragere.<\/p>\n<p>\nPotrivit acestuia va exista o perioad\u0103 de tranzi\u0163ie \u00een intervalul 1 februarie 2020 &#8211; 31 decembrie 2020, pe parcursul c\u0103reia Marea Britanie va respecta, \u00een continuare, politicile Uniunii Europene \u00een domeniul fiscal \u015fi domeniul vamal \u015fi va p\u0103stra drepturile \u015fi obliga\u01abiile ce revin unui stat membru.<\/p>\n<p>\nA\u015fadar, p\u00e2n\u0103 la finalul anului 2020 antreprenorii vor aplica acela\u015fi regim fiscal ca \u015fi p\u00e2n\u0103 acum \u00een rela\u01abia cu partenerii din UK.<\/p>\n<p>\n&nbsp;<\/p>\n<p>\n<strong>2.ANAF inten\u01abioneaz\u0103 s\u0103 solicite informatii suplimentare despre tranzac\u01abiile cu p\u0103r\u01abile afiliate <\/strong><\/p>\n<p>\nDin perspectiv\u0103 fiscal\u0103 se consider\u0103 c\u0103 o persoan\u0103 juridic\u0103 este afiliat\u0103 cu alt\u0103 persoan\u0103 juridic\u0103 dac\u0103:<\/p>\n<ul>\n<li>\ncel pu\u0163in aceasta de\u0163ine, \u00een mod direct sau indirect, inclusiv de\u0163inerile persoanelor afiliate, minimum 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot la cealalt\u0103 persoan\u0103 juridic\u0103 ori dac\u0103 controleaz\u0103 \u00een mod efectiv acea persoan\u0103 juridic\u0103, sau<\/li>\n<li>\ndac\u0103 o persoan\u0103 de\u0163ine, \u00een mod direct sau indirect, inclusiv de\u0163inerile persoanelor afiliate, minimum 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot la cealalt\u0103 persoan\u0103 juridic\u0103 ori dac\u0103 controleaz\u0103 \u00een mod efectiv acea persoan\u0103 juridic\u0103.<\/li>\n<\/ul>\n<p>\n\u020antre persoane afiliate, pre\u0163ul la care se transfer\u0103 bunurile \u015fi\/sau se presteaz\u0103 servicii reprezint\u0103 pre\u0163 de transfer.<\/p>\n<p>\nANAF &nbsp;propune introducerea obliga\u01abiei de a marca aceste tranzac\u01abii \u00eentre p\u0103rti afiliate \u00eentr-o declaratie informativ\u0103 privind livr\u0103rile\/prest\u0103rile \u015fi achizi\u0163iile efectuate pe teritoriul Romaniei care se depune de c\u0103tre pl\u0103titorii de TVA (Declara\u01abia 394).<\/p>\n<p>\nScopul declarat al acestei m\u0103suri este de prevenire \u015fi combatere a evaziunii fiscale \u015fi rezult\u0103 din constatarea c\u0103 aceste tranzac\u01abii reprezint\u0103 un procent semnificativ \u00een totalul tranzac\u0163iilor, activitatea companiilor multina\u01abionale extinz\u00e2ndu-se \u00een ultimii ani pe teritoriul Rom\u00e2niei. Din constat\u0103rile ac\u01abiunilor de inspec\u01abie fiscal\u0103 efectuate reiese faptul c\u0103 se \u00eent\u0203lnesc cazuri \u00een care tranzac\u0163iile efectuate \u00eentre persoane afiliate sunt realizate la un pre\u0163 inferior celui de pia\u0163\u0103, \u00een detrimentul afilia\u0163ilor rom\u0203ni \u015fi, implicit, a bugetului general consolidat.<\/p>\n<p>\n&nbsp;<\/p>\n<p>\n<strong>3. Noua obliga\u01abie de raportare a tranzac\u01abiilor transfrontaliere care ofer\u0103 indicii c\u0103 au fost realizate cu scopul elimin\u0103rii sau reducerii obliga\u01abiilor fiscale <\/strong><\/p>\n<p>\nAceast\u0103 nou\u0103 obliga\u01abie a rezultat ca urmare a necesit\u0103\u01abii implementarii \u00een legisla\u01abia na\u01abional\u0103 a Directivei europene privind cooperarea administrativ\u0103 \u00een domeniul fiscal cunoscut\u0103 sub denumirea DAC6. Aceast\u0103 transpunere s-a concretizat \u00een OUG 5\/2020 pentru modificarea Codului de procedur\u0103 fiscal\u0103.<\/p>\n<p>\nScopul m\u0103surii este facilitarea schimbului automat de informa\u0163ii \u00eentre statele membre \u00een ce prive\u015fte tranzac\u0163iile realizate \u00een vederea ob\u0163inerii unui avantaj fiscal.<\/p>\n<p>\nDe\u015fi raport\u0103rile vizeaz\u0103 toate companiile ele sunt realizate de intermediari (consultan\u0163i, exper\u0163i, avoca\u0163i etc).<\/p>\n<p>\nIntermediarii sau contribuabilii relevan\u0163i, dup\u0103 caz, trebuie sa raporteze p\u00e2n\u0103 la data de 31 august 2020 aranjamentele transfrontaliere care fac obiectul raport\u0103rii pentru perioada cuprins\u0103 \u00eentre 25 iunie 2018 \u015fi 1 iulie 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contzilla.ro, firm\u0103 de consultan\u0163\u0103 fiscal\u0103, face o analiz\u0103 a principalelor implica\u0163ii legate de Brexit din punct de vedere financiar- contabil precum \u015fi \u00een tranzac\u0163iile transfrontaliere \u015fi cu p\u0103r\u01abi affiliate.<\/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":[8225,469,46091,7251,7128],"class_list":["post-179782","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-analiza","tag-consultanta","tag-contzilla-ro","tag-marea-britanie","tag-tranzactii"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179782","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=179782"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179782\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}