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  • Reducerea cu 50% din amenda: nerepatrierea vs alte amenzi fiscale
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Legal advice

iconReducerea cu 50% din amenda: nerepatrierea vs alte amenzi fiscale

Conform art. 234 alin. (2) Cod fiscal, persoana trasă la răspundere pentru încălcare fiscală beneficiază de o reducere cu 50% a amenzilor aplicate în cazul în care respectă anumite condiții1. Totodată, dreptul de beneficiere de reducere cu 50 % la amenda pentru nerespectarea termenelor de repatriere a mijloacelor băneşti, mărfurilor și serviciilor provenite din tranzacţiile economice externe (în continuare – repatriere) sunt mai blânde, deoarece, conform art. 5 alin. (8) din Legea nr. 1466/1998, condițiile stabilite pentru ca persoana...

Victoria Belous

Victoria Belous

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The date of publishing:

11 February /2020 09:43

Catalogul tematic

Administrare fiscală | Noutăți | Sancțiuni fiscale | Deduceri fiscale

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