{"id":79140,"date":"2013-03-06T15:05:13","date_gmt":"2013-03-06T15:05:13","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=79140"},"modified":"2026-04-03T11:09:23","modified_gmt":"2026-04-03T11:09:23","slug":"curtea-constitutionala-aplicarea-taxei-clawback-la-o-alta-taxa-este-contrara-prevederilor-constitutionale","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=79140","title":{"rendered":"Curtea Constitu\u0163ional\u0103: Aplicarea taxei clawback la o alt\u0103 tax\u0103 este contrar\u0103 prevederilor constitu\u0163ionale"},"content":{"rendered":"<p>\n&nbsp;&#8220;Contribu\u0163ia trimestrial\u0103 reprezint\u0103, a\u015fadar, un procent aplicat nu numai asupra pre\u0163ului \u00een sine al medicamentelor, ci \u015fi asupra taxei pe valoare ad\u0103ugat\u0103 aplicat\u0103 pre\u0163ului medicamentelor, ceea ce echivaleaz\u0103 cu un impozit la impozit&#8221;, explic\u0103 Curtea Constitu\u0163ional\u0103 (CC) \u00een motivarea deciziei sale din 5 februarie privind admiterea excep\u0163iei de neconstitu\u0163ionalitate referitoare la Ordonan\u0163a de Urgen\u0163\u0103 a Guvernului 77\/2011, completat\u0103 prin OUG 110\/ 2011.<\/p>\n<p>\nCurtea Constitu\u0163ional\u0103 a constatat c\u0103, \u00een virtutea principiului general valabil \u00een materie fiscal\u0103, impozitele \u015fi taxele se aplic\u0103 asupra materiei impozabile &#8211; venituri sau bunuri, nu \u015fi asupra celorlalte impozite, or aplicarea taxei de clawback la o alt\u0103 tax\u0103 este contrar\u0103 prevederilor constitu\u0163ionale referitoare la a\u015fezarea just\u0103 a sarcinilor fiscale, motiv pentru care includerea taxei pe valoarea ad\u0103ugat\u0103 \u00een valoarea total\u0103 a v\u00e2nz\u0103rilor de medicamente \u00een raport cu care se calculeaz\u0103 taxa de clawback este neconstitu\u0163ional\u0103, urm\u00e2nd ca excep\u0163ia de neconstitu\u0163ionalitate s\u0103 fie admis\u0103 sub acest aspect.<\/p>\n<p>\n<a href=\"http:\/\/www.mediafax.ro\/economic\/curtea-constitutionala-aplicarea-taxei-clawback-la-o-alta-taxa-este-contrara-prevederilor-constitutionale-10643913\">Cititi mai multe pe<\/a> www.mediafax.ro<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aplicarea taxei de clawback la o alt\u0103 tax\u0103 este contrar\u0103 prevederilor constitu\u0163ionale referitoare la a\u015fezarea just\u0103 a sarcinilor fiscale, motiv pentru care includerea TVA \u00een valoarea total\u0103 a v\u00e2nz\u0103rilor de medicamente \u00een raport cu care se calculeaz\u0103 clawback este neconstitu\u0163ional\u0103, motiveaz\u0103 Curtea Constitu\u0163ional\u0103.<\/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":[16607,14567,24895,323,32590,10758],"class_list":["post-79140","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-aplicare","tag-cc","tag-clawback","tag-medicamente","tag-prevederi","tag-taxa"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/79140","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=79140"}],"version-history":[{"count":1,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/79140\/revisions"}],"predecessor-version":[{"id":92363,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/79140\/revisions\/92363"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=79140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=79140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=79140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}