{"id":29253,"date":"2011-02-14T11:18:00","date_gmt":"2011-02-14T11:18:00","guid":{"rendered":""},"modified":"2020-09-25T09:54:27","modified_gmt":"2020-09-25T09:54:27","slug":"codificarea-dreptului-fiscal","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/codificarea-dreptului-fiscal\/","title":{"rendered":"Codificarea dreptului fiscal."},"content":{"rendered":"
<\/div>
\nSistemul legisla\u0163iei cuprinde totalitatea actelor normative cu acest con\u0163inut, acte normative aflate \u00een str\u00e2ns\u0103 interferen\u0163\u0103. Varietatea actelor normative cuprinz\u00e2nd norme de drept fiscal impune cu necesitate sistematizarea lor. Una dintre formele de sistematizarea a actelor normative, al\u0103turi de \u00eencorporare, este codificarea<\/i>.<\/span><\/div>\n
\nCodificarea, ca form\u0103 superioar\u0103 de sistematizare, const\u0103 \u00een cuprinderea tuturor sau aproape a tuturor actelor normative dintr-o ramur\u0103 de drept, \u00een prelucrarea \u015fi alc\u0103tuirea unui act normativ nou, denumit cod, care are valoarea unei legi. Adoptarea codurilor este de competen\u0163a organelor legislative.<\/span><\/div>\n
\nCodificarea este forma superioar\u0103 de sistematizare realizat\u0103 de legiuitor \u00eentruc\u00e2t ea porne\u015fte \u00eentotdeauna de la principiile generale ale sistemului de drept \u015fi ale ramurii de drept, c\u0103ut\u00e2nd s\u0103 redea \u00eentr-un singur act, cu un con\u0163inut \u015fi o form\u0103 unitar\u0103  toate normele juridice dintr-o ramur\u0103.<\/span><\/div>\n
\nNormele juridice care alc\u0103tuiesc dreptul fiscal au fost curpinse \u00een acte normative disparate uneori pun\u00e2nd \u00een eviden\u0163\u0103 contradic\u0163ii \u015fi necorel\u0103ri care necesit\u0103 o sistematizare adecvat\u0103 pt a asigura unitatea \u015fi coeziunea lor.<\/span><\/div>\n
\nSistematizarea actelor normative prin codificare impune o activutate \u015ftiin\u0163ific\u0103 specializat\u0103. Acest rol revine Consiliului Legislativ \u201eorgan consultativ de specialitate al Parlamentuluicare avizeaz\u0103 proiectele de acte normative \u00een vederea sistematiz\u0103rii, unific\u0103rii \u015fi coordon\u0103rii \u00eentregii legisla\u0163ii\u201d. Consiliul Legislativ propune celor 2 Camere ale Parlamentului \u015fi Guvernului un program de codificarea a legislatiei \u015fi va coordona opera\u0163iunea de codificare.<\/span><\/div>\n
\n De\u015fi are for\u0163a juridic\u0103 a unei legi, Codul nu este o lege obi\u015fnuit\u0103, ci un act juridic unic, cu o organizare intern\u0103 aparte \u00een care normele juridice reflect\u0103 structura intern\u0103 a ramurii de drept respective.<\/span><\/div>\n
\nCodul fiscal (apare numai \u00een cartea nou\u0103)<\/span><\/div>\n
\nLegea privind Codul fiscal a intrat \u00een vigoare la 1 ianuarie 2004.<\/span><\/div>\n
\nScopul Codului fiscal  este stabilirea cadrului legal pt impozitele \u015fi taxele cuprinse \u00een sfera sa de reglementare, precizarea contribuabililor care trebuie s\u0103 pl\u0103teasc\u0103 aceste impozite \u015fi taxe precum \u015fi modul de calcul \u015fi de plat\u0103 a acestora.<\/a><\/span><\/div>\n

<\/p>\n

\nSuprema\u0163ia Codului fiscal este prev\u0103zut\u0103 la art 1 \u201e \u00een materie fiscal\u0103, dispozi\u0163iile prezentului cod prevaleaz\u0103 asupra oric\u0103ror prevederi din alte acte normative, \u00een caz de conflict \u00eentre acestea aplic\u00e2ndu-se prevederile Codului\u201d. <\/span><\/div>\n
\nIn situa\u0163ia \u00een care conflictul este \u00eentre prevederile din Cod \u015fi cele ale unui tratat la care Rom\u00e2nia este parte se aplic\u0103 prevederea acelui tratat<\/span><\/i>.<\/span><\/div>\n
\nImpozitele \u015fi taxele reglementate de Codul fiscal sunt: impozitul pe profit, impozitul pe venit, impozitul pe veniturile micro\u00eentreprinderilor, impozitul pe veniturile ob\u0163inute \u00een Rom\u00e2nia de nereziden\u0163i, impozitul pe reprezentan\u0163e, taxa pe valoare ad\u0103ugat\u0103, accizele, impozitele \u015fi taxele locale.<\/span><\/div>\n
\nLa baza acestor impozite \u015fi taxe Codul fiscal a instituit urm\u0103toarele principii:<\/span><\/div>\n
\nq         <\/span><\/span>Neutralitatea m\u0103surilor fiscale \u00een raport cu diferitele categorii de investitori \u015fi capitaluri, cu forma de proprietate, asigur\u00e2nd condi\u0163ii legale investitorilor, capitalului rom\u00e2n si str\u0103in,<\/span><\/div>\n
\nq         <\/span><\/span>Certitudinea impunerii, prin elaborarea de norme juridice clare.<\/span><\/div>\n
\nPrezentul Cod se modific\u0103 \u015fi se completeaz\u0103 numai prin lege, promovat\u0103 de regul\u0103, cu 6 luni \u00eenainte de intrarea \u00een vigoare a acesteia. Orice modificare sau completare la prezentul cod intr\u0103 \u00een vigoare cu \u00eencepere din prima zi a anului urm\u0103tor celui \u00een care a fost adoptat\u0103 prin lege.<\/span><\/div>\n
\nq         <\/span><\/span>Echitatea fiscal\u0103 la nivelul persoanelor fizice prin impunerea diferit\u0103 a veniturilor, \u00een func\u0163ie de m\u0103rimea acestora,<\/span><\/div>\n
\nq         <\/span><\/span>Eficien\u0163a impunerii prin asigurarea stabilit\u0103\u0163ii pe termen lung a prevederilor Codului fiscal, astfel \u00eenc\u00e2t aceste efecte s\u0103 nu conduc\u0103 al efecte retroactive.<\/span><\/div>\n
\nMinisterul Finan\u0163elor are competen\u0163a exclusiv\u0103 de a elabora normele necesare de aplicare unitar\u0103 a Codului fiscal. Actele normative secundum legem proiectate sunt: normele metodologice aprobate de Guvern, prin hot\u0103r\u00e2re \u015fi ordinele \u015fi instruc\u0163iunile emise de ministrul finan\u0163elor publice.<\/span><\/div>\n
\nToate actele normative pentru a produce efecte juridice trebuie s\u0103 fie publicate \u00een Monitorul Oficial. Deciziile Comisiei fiscale centrale cap\u0103t\u0103 for\u0163\u0103 juridic\u0103 prin aprobarea acestora prin ordinul ministrului finan\u0163elor.<\/span><\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Sistemul legisla\u0163iei cuprinde totalitatea actelor normative cu acest con\u0163inut, acte normative aflate \u00een str\u00e2ns\u0103 interferen\u0163\u0103. Varietatea actelor normative cuprinz\u00e2nd norme de drept fiscal impune cu necesitate sistematizarea lor. Una dintre formele de sistematizarea a actelor normative, al\u0103turi de \u00eencorporare, este codificarea. Codificarea, ca form\u0103 superioar\u0103 de sistematizare, const\u0103 \u00een cuprinderea tuturor sau aproape a tuturor […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"\nCodificarea dreptului fiscal. - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/codificarea-dreptului-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Codificarea dreptului fiscal. - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Sistemul legisla\u0163iei cuprinde totalitatea actelor normative cu acest con\u0163inut, acte normative aflate \u00een str\u00e2ns\u0103 interferen\u0163\u0103. Varietatea actelor normative cuprinz\u00e2nd norme de drept fiscal impune cu necesitate sistematizarea lor. Una dintre formele de sistematizarea a actelor normative, al\u0103turi de \u00eencorporare, este codificarea. 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