{"id":2320,"date":"2020-04-22T15:56:00","date_gmt":"2020-04-22T13:56:00","guid":{"rendered":"https:\/\/ceccarbihor.ro\/ro\/?p=2320"},"modified":"2020-04-22T15:56:00","modified_gmt":"2020-04-22T13:56:00","slug":"ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale","status":"publish","type":"post","link":"https:\/\/ceccarbihor.ro\/ro\/ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale\/","title":{"rendered":"Ordonan\u021ba de urgen\u021b\u0103 nr. 48\/2020 privind unele m\u0103suri financiar-fiscale"},"content":{"rendered":"<p><strong>Conf. univ. dr.\u00a0<a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil<\/strong><br \/>\n<strong>reprezentantul CECCAR \u00een VAT Expert Group<\/strong><\/p>\n<p><strong><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/224908\" target=\"_blank\" rel=\"noopener\">OUG nr. 48\/2020, publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 319 din 16 aprilie 2020<\/a><\/strong><\/p>\n<p><b>Principalele prevederi<\/b><\/p>\n<h5 class=\"titlu-negru\">I. Modific\u0103ri ale Codului de procedur\u0103 fiscal\u0103<\/h5>\n<p><b>1.<\/b>\u00a0<u>Se suspend\u0103 sau nu \u00eencep\u00a0<b>m\u0103surile de executare silit\u0103<\/b>, prin soma\u021bie, poprire \u0219i valorificarea bunurilor la licita\u021bie, a crean\u021belor bugetare,<\/u>\u00a0cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti pronun\u021bate \u00een materie penal\u0103, provenite din s\u0103v\u00e2r\u0219irea de infrac\u021biuni.<\/p>\n<p><b>Noutate\u00a0<\/b>(\u00een raport cu OUG nr. 29\/2020): Se suspend\u0103 executarea silit\u0103 \u0219i prin soma\u021bie (nu se vor mai emite soma\u021bii \u0219i titluri executorii) sau valorificarea bunurilor prin licita\u021bii.<\/p>\n<p><b>2.<\/b>\u00a0<b>Termenele de prescrip\u021bie<\/b>\u00a0a dreptului organului fiscal de a stabili crean\u021be fiscale \u0219i de a cere executarea silit\u0103, precum \u0219i cel al contribuabilului\/pl\u0103titorului de a cere restituirea crean\u021belor fiscale, prev\u0103zute de Codul de procedur\u0103 fiscal\u0103,\u00a0<u>se suspend\u0103 sau nu \u00eencep s\u0103 curg\u0103 p\u00e2n\u0103 la \u00eemplinirea termenului de 30 de zile de la \u00eencetarea st\u0103rii de urgen\u021b\u0103.<\/u><\/p>\n<p>Citi\u021bi mai multe \u00een revista\u00a0<a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/ordonanta-de-urgenta-nr-48-2020-privind-unele-masuri-financiar-fiscale-a6204\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil reprezentantul CECCAR \u00een VAT Expert Group OUG nr. 48\/2020, publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 319 din 16 aprilie 2020 Principalele prevederi I. Modific\u0103ri ale Codului de procedur\u0103 fiscal\u0103 1.\u00a0Se [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/comments?post=2320"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2320\/revisions"}],"predecessor-version":[{"id":2322,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/2320\/revisions\/2322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media\/2321"}],"wp:attachment":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media?parent=2320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/categories?post=2320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/tags?post=2320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}