Legal advice
Regula generală antiabuz. Când autoritatea fiscală poate recalifica o tranzacție?
Prin Legea nr. 356/2022, capitolul 8 al titlul V din Codul fiscal a fost completetat cu art.1891 Regula generală antiabuz, care a intrat în vigoare la 1 ianuarie 2024. Potrivit art. 1891, în scopul determinării obligațiilor fiscale ale contribuabilului, Serviciul Fiscal de Stat nu va lua în considerare sau va recalifica o tranzacție/acțiune sau o serie de tranzacții/acțiuni care, având în vedere toate faptele și circumstanțele relevante, reflectă o altă situație sau conținut economic decât cel pretins de contribua...
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The date of publishing:
30 April /2024 08:07
Domeniu:
Administrare fiscală | Noutăți fiscale
Tags:
autoritati fiscale | tranzacţiile | abuz de serviciu | regulament
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