\n\u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie (\u00ceCCJ) a dat c\u00e2\u015ftig de cauz\u0103 unei companii de constructii a c\u0103rei activitate comercial\u0103 a fost grav afectat\u0103 de decizia ANAF de a re\u00eencadra sumele acordate ca diurn\u0103 angajatilor \u00een categoria veniturilor de natur\u0103 salarial\u0103.<\/p>\n
\n\u00ceCCJ a respins recursul formulat de ANAF, valid\u00e2nd solu\u0163ia Cur\u0163ii de Apel Bucure\u015fti care, \u00een mod corect \u015fi legal, a cenzurat actele de impunere de peste 23 de milioane de lei.<\/p>\n
\nCompania a fost reprezentat\u0103 \u00een fa\u0163a \u00ceCCJ de o echip\u0103 specializat\u0103 de drept fiscal a D&B David \u015fi Baias, format\u0103 din Dan Dasc\u0103lu, Partener Coordonator al practicii de litigii, Mihail Boian, Partener \u015fi Ana Maria Vasile, Avocat senior.<\/p>\n
\n\u201dSolu\u0163ia \u00ceCCJ invalideaz\u0103 o practic\u0103 des \u00eent\u00e2lnit\u0103, profund nelegal\u0103, dar mai ales extrem de p\u0103gubitoare pentru companiile din domeniul construc\u0163iilor. Practica organelor fiscale era sus\u0163inut\u0103 exclusiv de aspecte ce \u0163in de neclaritatea legii \u015fi de o interpretare for\u0163at\u0103, incomplet\u0103 \u015fi mecanic\u0103 a unor men\u0163iuni din documentele contabile, cu ignorarea total\u0103 a probelor existente la dosar \u015fi a dispozi\u0163iilor legale relevante\u201d, se arat\u0103 \u00eentr-un comunicat al firmei de avocatur\u0103.<\/p>\n
\nTotodat\u0103, aceast\u0103 solu\u0163ie definitiv\u0103 aduce o clarificare binevenit\u0103 a cadrului legal incident at\u00e2t din perspectiv\u0103 fiscal\u0103, c\u00e2t \u015fi din perspectiva legisla\u0163iei muncii, care confirm\u0103 – cu titlu obligatoriu fa\u0163\u0103 de organele fiscale pentru controalele fiscale viitoare derulate la nivelul companiei – interpretarea \u015fi pozi\u0163ia corect\u0103 a companiei din perspectiva tratamentului fiscal aplicat sumelor acordate cu titlu de diurna angaja\u0163ilor s\u0103i deta\u015fa\u0163i transna\u0163ional p\u00e2n\u0103 la modificarea legisla\u0163iei fiscale \u00een acest domeniu.<\/p>\n
\nEchipa D&B a ob\u0163inut, \u00eentr-o prim\u0103 faz\u0103, suspendarea judec\u0103toreasc\u0103 a execut\u0103rii actelor de impunere pe toat\u0103 perioada judec\u0103\u0163ii cauzei, at\u00e2t Curtea de Apel, c\u00e2t \u015fi \u00cenalta Curte re\u0163in\u00e2nd aparen\u0163a de nelegalitatea a actelor de impunere ce a fost ulterior confirmat\u0103 prin admiterea definitiv\u0103 a ac\u0163iunii \u00een anulare \u015fi invalidarea actelor de impunere.<\/p>\n
\nProcesul a vizat stabilirea naturii juridice a sumelor pl\u0103tite de societate c\u0103tre angaja\u0163ii s\u0103i afla\u0163i \u00eentr-o deta\u015fare \u00een Germania, respectiv, dac\u0103 acestea reprezint\u0103 indemniza\u0163ii de deta\u015fare care sunt scutite de la plata contribu\u0163iilor sociale potrivit Codului Fiscal, astfel cum au fost tratate de firma vizat\u0103, sau dimpotriv\u0103, venituri salariale pentru care se datoreaz\u0103 contribu\u0163ii sociale, astfel cum au constatat organele fiscale.<\/p>\n
\n\u00cen urma unei inspec\u0163ii fiscale desf\u0103\u015furate la sediul companiei, inspectorii au constatat c\u0103, \u00een desf\u0103\u015furarea activit\u0103\u0163ii sale economice de executare de lucr\u0103ri de construc\u0163ii cl\u0103diri civile \u015fi industriale \u00een colaborare cu diver\u015fi parteneri na\u0163ionali \u015fi intracomunitari, Societatea asigura personalul (aproape 500 de angaja\u0163i ai s\u0103i) \u015fi echipamentele de munc\u0103 pentru realizarea lucr\u0103rilor \u00een regim de deta\u015fare transna\u0163ional\u0103. Societatea acorda o indemniza\u0163ie de deta\u015fare pe perioada deta\u015f\u0103rii \u015fi suporta \u015fi cheltuielile cu cazarea, deplasarea, masa \u015fi plata drepturilor salariale \u015fi a altor drepturi cuvenite salaria\u0163ilor afla\u0163i \u00een deta\u015farea transna\u0163ional\u0103.<\/p>\n
\n\u201d\u00cen acest context, inspectorii fiscali au procedat la re\u00eencadrarea sumelor achitate de societate angaja\u0163ilor s\u0103i deta\u015fa\u0163i \u00een Germania cu titlu de indemniza\u0163ie de deta\u015fare, \u00een venituri salariale, pornind de la interpretarea eronat\u0103 \u015fi incomplet\u0103 a men\u0163iunilor din statele de plat\u0103 \u00eentocmite de companie \u00een statul membru \u00een care \u00ee\u015fi desf\u0103\u015furau salaria\u0163ii deta\u015fa\u0163i activitatea (\u00een special men\u0163iunea venitul brut include diurna)\u201d, se mai arat\u0103 \u00een comunicat.<\/p>\n
\nCurtea de Apel Bucure\u015fti a cenzurat actele de impunere stabilind c\u0103 natura juridic\u0103 a sumelor achitate cu titlu de diurna\/indemniza\u0163ie de deta\u015fare angaja\u0163ilor deta\u015fa\u0163i ai societ\u0103\u0163ii era de indemniza\u0163ie de deta\u015fare. Aceste sume au fost acordate doar salaria\u0163ilor afla\u0163i \u00eentr-o deta\u015fare transna\u0163ional\u0103 \u015fi doar pe perioada deta\u015f\u0103rii.<\/p>\n
\n\u00ceCCJ a concluzionat c\u0103 re\u00eencadrarea realizat\u0103 este lipsit\u0103 de orice fundament legal, indiferent de componen\u0163a salariului minim garantat pe care companie trebuia s\u0103 \u00eel asigure angaja\u0163ilor s\u0103i deta\u015fa\u0163i \u00een statul membru, natura juridic\u0103 a sumelor se determin\u0103 prin raportare la prevederile contractuale dintre p\u0103r\u0163i \u015fi legisla\u0163ia special\u0103 na\u0163ional\u0103, iar cum deta\u015farea transna\u0163ional\u0103 nu a fost contestat\u0103 \u015fi, mai mult, nici faptul c\u0103 societatea nu a dep\u0103\u015fit plafonul maxim prev\u0103zut de lege.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
\u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie (\u00ceCCJ) a dat c\u00e2\u015ftig de cauz\u0103 unei companii de constructii a c\u0103rei activitate comercial\u0103 a fost grav afectat\u0103 de decizia ANAF de a re\u00eencadra sumele acordate ca diurn\u0103 angajatilor \u00een categoria veniturilor de natur\u0103 salarial\u0103. \u00ceCCJ a respins recursul formulat de ANAF, valid\u00e2nd solu\u0163ia Cur\u0163ii de Apel Bucure\u015fti care, […]<\/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":[192,18182,13923,13681],"class_list":["post-220081","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-angajati","tag-curte","tag-detasare","tag-iccj"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/220081","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=220081"}],"version-history":[{"count":1,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/220081\/revisions"}],"predecessor-version":[{"id":220100,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/220081\/revisions\/220100"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=220081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=220081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=220081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}