\nAgen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei Ghidul explicativ cu privire la prevederile\/scopul Directivei 2011\/16\/UE privind cooperarea administrativ\u0103 \u00een domeniul fiscal (DAC7) la rubrica Asisten\u0163\u0103 Contribuabili\/Schimb automat de informa\u0163ii \u00een domeniul impozitelor directe.<\/p>\n
\nMaterialul informativ, disponibil la urm\u0103torul li n k, este menit s\u0103 sprijine contribuabilii \u00een \u00een\u0163elegerea \u015fi aplicarea reglement\u0103rilor fiscale introduse prin O.G nr. 16\/2023 pentru modificarea \u015fi completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, prin care au fost transpuse \u00een legisla\u0163ia na\u0163ional\u0103 prevederile Directivei (UE) 2021\/514 a Consiliului din 22 martie 2021, de modificare a Directivei 2011\/16\/UE privind cooperarea administrativ\u0103 \u00een domeniul fiscal (denumit\u0103 DAC7).<\/p>\n
\nActul normativ sus men\u0163ionat prevede obliga\u0163ia ca Operatorii de platforme s\u0103 transmit\u0103 raport\u0103ri c\u0103tre Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103, prin care s\u0103 declare anual activitatea economic\u0103 relevant\u0103 DAC7, derulat\u0103 de persoane juridice \u015fi fizice prin intermediul acestora \u015fi are ca scop asigurarea transparen\u0163ei fiscale, \u00een vederea prevenirii fraudei fiscale, a fenomenului de evaziune fiscal\u0103 \u015fi\/sau evit\u0103rii declar\u0103rii obliga\u0163iilor fiscale, rezultate din activit\u0103\u0163ile economice desf\u0103\u015furate prin intermediul platformelor digitale.<\/p>\n
\nEste important de precizat faptul c\u0103, prin transpunerea \u00een legisla\u0163ia na\u0163ional\u0103 a prevederilor Directivei Europene DAC 7, NU sunt introduse alte impozite, taxe sau contribu\u0163ii obligatorii.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei Ghidul explicativ cu privire la prevederile\/scopul Directivei 2011\/16\/UE privind cooperarea administrativ\u0103 \u00een domeniul fiscal (DAC7) la rubrica Asisten\u0163\u0103 Contribuabili\/Schimb automat de informa\u0163ii \u00een domeniul impozitelor directe. Materialul informativ, disponibil la urm\u0103torul li n k, este menit s\u0103 sprijine contribuabilii \u00een \u00een\u0163elegerea \u015fi aplicarea […]<\/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":[538,10403,10409,30806,550,13838,16593,8292],"class_list":["post-230372","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-aplicatie","tag-bunuri","tag-creare","tag-proces","tag-profil","tag-rutier","tag-transport"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/230372","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=230372"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/230372\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=230372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=230372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=230372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}