{"id":10103,"date":"2023-04-24T08:38:42","date_gmt":"2023-04-24T06:38:42","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=10103"},"modified":"2023-04-24T08:38:46","modified_gmt":"2023-04-24T06:38:46","slug":"lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-speciale-privind-stingerea-creantelor-fara-plata\/","title":{"rendered":"Lege promulgat\u0103: Noi modific\u0103ri la Codul de procedur\u0103 fiscal\u0103; au fost introduse o serie de reguli speciale privind stingerea crean\u021belor f\u0103r\u0103 plat\u0103"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e5f894229de\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Pre\u0219edintele Klaus Iohannis a semnat miercuri, 12 aprilie a.c., Decretul privind promulgarea\u00a0<strong><em>Legii pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103<\/em>\u00a0<\/strong>(<strong><em>Legea nr. 93\/2023<\/em><\/strong>), act normativ care are ca scop stabilirea unei modalit\u0103\u021bi speciale de stingere a crean\u021belor contribuabilului cu obliga\u021biile acestuia restante, curente \u0219i\/sau viitoare, indiferent dac\u0103 acestea sunt sau nu administrate de aceea\u0219i autoritate public\u0103, \u00een situa\u021bia \u00een care contribuabilul de\u021bine crean\u021be certe, lichide \u0219i exigibile asupra bugetelor locale (stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive), iar acesta opteaz\u0103 pentru stingerea crean\u021belor de\u021binute cu obliga\u021bii fa\u021b\u0103 de bugetul de stat.<\/span><\/p>\n<p><span class=\"stk-highlight\">Prin noul act normativ s-au adus amendamente la Titlul VII al Codului de procedur\u0103 fiscal\u0103, referitor la colectarea crean\u021belor fiscale, respectiv la capitolul aferent \u201estingerii crean\u021belor fiscale prin plat\u0103, compensare \u0219i restituire\u201d, introduc\u00e2ndu-se o serie de reguli speciale privind stingerea crean\u021belor f\u0103r\u0103 plat\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, Legea nr. 93\/2023 prevede c\u0103, \u201eprin excep\u021bie de la prevederile art. 167, crean\u021bele fiscale ale contribuabilului, certe, lichide \u0219i...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=29283\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e5f894231b6\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189.jpg\"  alt=\"lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189-320x240.jpg 320w\"   alt=\"lege-promulgata-noi-modificari-la-codul-de-procedura-fiscala-au-fost-introduse-o-serie-de-reguli-a11189\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u0219edintele Klaus Iohannis a semnat miercuri, 12 aprilie a.c., Decretul privind promulgarea\u00a0Legii pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103\u00a0(Legea nr. 93\/2023), act normativ care are ca scop stabilirea unei modalit\u0103\u021bi speciale de [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":10104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=10103"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10103\/revisions"}],"predecessor-version":[{"id":10106,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10103\/revisions\/10106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/10104"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=10103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=10103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=10103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}