{"id":10924,"date":"2024-03-14T17:10:09","date_gmt":"2024-03-14T15:10:09","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=10924"},"modified":"2024-03-14T17:10:11","modified_gmt":"2024-03-14T15:10:11","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-11-martie-2024","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-11-martie-2024\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri emis de ETAF \u2013 11 martie 2024"},"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-69e08daa71eb6\" 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><strong><span class=\"stk-highlight\">Avocatul general al CJUE: Opinia cu privire la exonerarea de privilegii profesionale potrivit DAC6 \u00een cazul persoanelor care nu sunt avoca\u021bi<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Joi, 29 februarie, avocatul general Nicholas Emiliou \u0219i-a exprimat opinia referitoare la<\/span>\u00a0<a href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=c9a709f6f5&amp;e=d0772ff873\">cauza C-623\/22,\u00a0Belgian Association of Tax Lawyers<\/a>,\u00a0<span class=\"stk-highlight\">privind conformitatea cu dreptul Uniunii \u0219i principiile fundamentale ale DAC6, Directiva (UE) 2018\/822 privind schimbul automat \u0219i obligatoriu de informa\u021bii \u00een domeniul fiscal \u00een ceea ce prive\u0219te acordurile transfrontaliere raportabile.\u00a0Nicholas Emiliou<\/span>\u00a0<span class=\"stk-highlight\">sugereaz\u0103 c\u0103 CJUE trebuie s\u0103 r\u0103spund\u0103 \u00eentreb\u0103rilor adresate de Curtea Constitu\u021bional\u0103 din Belgia, \u00een sensul c\u0103 examinarea \u00eentreb\u0103rilor nu a scos la iveal\u0103 nicio problem\u0103 care afecteaz\u0103 validitatea DAC6 \u0219i afirm\u0103 c\u0103 obliga\u021bia de a raporta toate acordurile fiscale transfrontaliere agresive autorit\u0103\u021bilor competente impus\u0103 de DAC6 nu reprezint\u0103 o \u00eenc\u0103lcare grav\u0103 a principiilor dreptului Uniunii. \u00cen plus, \u00een concluziile sale, Nicholas Emiliou a afirmat c\u0103 statele membre pot excepta intermediarii de la obliga\u021bia de raportare cu privire la...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=31111\">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-69e08daa7249d\" 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-noratio 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\/2022\/12\/etaf-1-300x146-1.jpg\"  alt=\"etaf-1-300&#215;146\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/12\/etaf-1-300x146-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"146\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/12\/etaf-1-300x146-1.jpg\"   alt=\"etaf-1-300&#215;146\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><span class=\"fw-after-no-ratio\" style=\"padding-bottom: 48.666666666667%\"><\/span>\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>Avocatul general al CJUE: Opinia cu privire la exonerarea de privilegii profesionale potrivit DAC6 \u00een cazul persoanelor care nu sunt avoca\u021bi Joi, 29 februarie, avocatul general Nicholas Emiliou \u0219i-a exprimat opinia referitoare la\u00a0cauza C-623\/22,\u00a0Belgian Association [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":9349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10924","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\/10924","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=10924"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10924\/revisions"}],"predecessor-version":[{"id":10926,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10924\/revisions\/10926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/9349"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=10924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=10924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=10924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}