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  • Home page
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  • Determinarea datei comiterii repetate a încălcării fiscale
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Fiscal control

iconDeterminarea datei comiterii repetate a încălcării fiscale

Art. 234 alin. (2) din Codul fiscal (CF) prevede că contribuabilul nu poate beneficia de o reducere cu 50% a amenzilor aplicate dacă comite repetat, în decurs de 6 luni consecutive, încălcările fiscale1,2 prevăzute la art. 254 și 2541. Când se consideră ca fiind comise pentru prima oară încălcările menționate – data actului de control sau data emiterii deciziei asupra cazului de încălcare a legislației? Restricția dată se răsfrânge și asupra altor încălcări fiscale prevăzute de CF sau doar pentru încălcările prevăzute la art. 254 (amendă...

Oxana Zănoagă

Oxana Zănoagă

Victor Sîrbu

Victor Sîrbu

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The date of publishing:

09 October /2019 08:31

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Noutăți | Administrare fiscală

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