{"id":29257,"date":"2011-02-14T11:17:00","date_gmt":"2011-02-14T11:17:00","guid":{"rendered":""},"modified":"2020-09-25T09:54:27","modified_gmt":"2020-09-25T09:54:27","slug":"reglementarea-juridica-relatiilor","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/reglementarea-juridica-relatiilor\/","title":{"rendered":"Reglementarea juridic\u0103 a rela\u0163iilor fiscale ."},"content":{"rendered":"
<\/div>
\nDreptul fiscal este o subramur\u0103 a dreptului financiar.<\/span><\/div>\n
\nDefinim raporturile juridice de drept fiscal ca fiind rela\u0163iile financiare care se formeaz\u0103 \u00een procesul de instituire \u015fi percepere a impozitelor, taxelor \u015fi altor contribu\u0163ii datorate bugetului public, rela\u0163ii reglementate de normele dreptului fiscal.<\/span><\/div>\n
\nRaportul juridic de drept fiscal este un raport juridic obliga\u0163ional, \u00een con\u0163inutul c\u0103ruia intr\u0103 at\u00e2t dreptul de crean\u0163\u0103 ce apar\u0163ine subiectului activ – creditorul, c\u00e2t \u015fi corelativul acestui drept, adic\u0103 latura pasiv\u0103 a raportului, care este datoria (obliga\u0163ia) ce incumb\u0103 subiectul pasiv – debitorul.<\/span><\/div>\n
\nCa orice raport juridic, \u015fi raportul juridic fiscal cuprinde urm\u0103toarele elemente: subiecte, con\u0163inut, obiect.<\/span><\/div>\n
\nIzvorul obliga\u0163iei bugetare va fi \u00eentotdeauna legea sau actul normativ cu valoare de lege care instituie \u015fi reglementeaz\u0103 un venit al bugetului de stat. Pentru apari\u0163ia unui raport juridic este necesar\u0103, \u00een afara normei juridice \u015fi a subiectelor de drept, apari\u0163ia \u00eemprejur\u0103rilor de fapt, ar\u0103tate \u00een ipoteza normei, adic\u0103 a faptelor juridice.<\/span><\/div>\n
\nDup\u0103 na\u015fterea raportului juridic, apari\u0163ia unor noi \u00eemprejur\u0103ri de fapt poate atrage dup\u0103 sine modificarea sau stingerea raportului juridic.<\/span><\/div>\n
\n\u00cemprejur\u0103rile care, potrivit normelor de drept, atrag dup\u0103 sine apari\u0163ia, modificarea sau stingerea raporturilor juridice poart\u0103 numele de fapte juridice.<\/span><\/div>\n
\nAu caracterul de izvor al raporturilor juridice concrete de drept fiscal fapte juridice prev\u0103zute de normele de drept financiar, cum sunt: realizarea unui venit, dob\u00e2ndirea sau transmiterea unui bun, unele fapte de consum etc., fapte constatate prin titluri de crean\u0163\u0103 fiscal\u0103, ca acte juridice \u00eentocmite potrivit procedurii fiscale. <\/span><\/div>\n
\nSubiectele raportului juridic de drept fiscal:<\/span><\/div>\n
\n– unul dintre subiectele este de\u0163in\u0103torul autorit\u0103\u0163i publice, statul sau colectivitatea local\u0103, ori institu\u0163ii publice ale acestora<\/a>.<\/span><\/div>\n

<\/p>\n

\n– cel ce-al doilea subiect poate fi o persoan\u0103 fizic\u0103 sau juridic\u0103, care, potrivit normelor legale, are obliga\u0163ia de a pl\u0103ti impozite, taxe, contribu\u0163ii \u00een circumstan\u0163ele prev\u0103zute \u00een ipoteza normei juridice. Acest subiect poart\u0103 numele de subiect impozabil sau subiect taxabil sau de contribuabil.<\/span><\/div>\n
\nAu calitatea de contribuabil persoane fizice ca: cet\u0103\u0163eni rom\u00e2ni; persoane fizice str\u0103ine, rezidente (care au re\u015fedin\u0163a \u00een \u0163ara noastr\u0103); persoane fizice str\u0103ine nerezidente.<\/span><\/div>\n
\nPrintre persoanele juridice, subiecte pasive ale raportului juridic fiscal amintim: regiile autonome; societ\u0103\u0163ile comerciale; asocia\u0163ii, funda\u0163ii etc.<\/span><\/div>\n
\nCon\u0163inutul<\/span><\/i> raportului juridic de drept fiscal relev\u0103m urm\u0103toarele particularit\u0103\u0163i:<\/span><\/div>\n
\n– subiectul activ – statul sau autorit\u0103\u0163ile locale – are dreptul de a institui, prin acte unilaterale, obliga\u0163ii fiscale pentru subiectele pasive.<\/span><\/div>\n
\n– subiectul pasiv – contribuabilul are \u00een principal obliga\u0163ia de a pl\u0103ti la termene \u015fi \u00een cuantumul stabilit, sumele cuvenite statului din impozite, taxe, contribu\u0163ii.<\/span><\/div>\n
\nContribuabilul are dreptul de a pretinde ca impunerea \u015fi perceperea veniturilor fiscale s\u0103 se fac\u0103 conform dispozi\u0163iilor actelor normative \u00een vigoare. Subiectul pasiv va putea contesta orice act juridic nelegal, potrivit procedurii instituite de lege \u015fi va putea solicita acordarea de \u00eenlesniri la plata obliga\u0163iilor fiscale.<\/span><\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Dreptul fiscal este o subramur\u0103 a dreptului financiar. Definim raporturile juridice de drept fiscal ca fiind rela\u0163iile financiare care se formeaz\u0103 \u00een procesul de instituire \u015fi percepere a impozitelor, taxelor \u015fi altor contribu\u0163ii datorate bugetului public, rela\u0163ii reglementate de normele dreptului fiscal. Raportul juridic de drept fiscal este un raport juridic obliga\u0163ional, \u00een con\u0163inutul c\u0103ruia […]<\/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":"\nReglementarea juridic\u0103 a rela\u0163iilor fiscale . - 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\/reglementarea-juridica-relatiilor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reglementarea juridic\u0103 a rela\u0163iilor fiscale . - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Dreptul fiscal este o subramur\u0103 a dreptului financiar. 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