<\/div>\n
Mai exact, modificarea prive\u0219te domeniul de aplicare \u0219i condi\u021biile schimbului automat obligatoriu de informa\u021bii cu privire la aranjamentele transfrontaliere care fac obiectul raport\u0103rii.\u00a0 \u00cen cazul \u00een care exist\u0103 mai mul\u021bi intermediari implica\u021bi \u00een acela\u0219i aranjament transfrontalier, oricare din ace\u0219tia poate fi exonerat de la obliga\u021bia de raportare a informa\u021biilor dac\u0103 de\u021bine dovezi concludente din care rezult\u0103, f\u0103r\u0103 niciun dubiu, c\u0103 informa\u021biile au fost deja raportate c\u0103tre ANAF sau autoritatea competent\u0103 dintr-un alt stat membru;<\/p>\n
Legea nr. 127\/2021<\/strong> instituie modific\u0103ri de form\u0103 Titlului X \u2013 \u201eAspecte interna\u021bionale\u201d din Codul de procedur\u0103 fiscal\u0103, f\u0103r\u0103 a schimba modul de aplicare a acestor prevederi: constituirea comisiei consultative sau a comisiei de solu\u021bionare alternativ\u0103 a litigiilor, numirea membrilor \u0219i a persoanelor independente, informa\u021bii, elemente de prob\u0103 \u0219i audieri.<\/p>\n","protected":false},"excerpt":{"rendered":"La data de 10 mai 2021 au intrat \u00een vigoare: 1. Legea nr. 123\/2021 privind aprobarea Ordonan\u021bei Guvernului nr. 5\/2020 pentru modificarea \u0219i completarea Legii nr. [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nModificare Cod procedur\u0103 fiscal\u0103 - Prunaru \u0219i Asocia\u021bii<\/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:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificare Cod procedur\u0103 fiscal\u0103 - Prunaru \u0219i Asocia\u021bii\" \/>\n<meta property=\"og:description\" content=\"La data de 10 mai 2021 au intrat \u00een vigoare: 1. Legea nr. 123\/2021 privind aprobarea Ordonan\u021bei Guvernului nr. 5\/2020 pentru modificarea \u0219i completarea Legii nr. [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/\" \/>\n<meta property=\"og:site_name\" content=\"Prunaru \u0219i Asocia\u021bii\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/prunaruasociatii\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-11T06:02:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/prunaru.ro\/wp-content\/uploads\/2021\/05\/leon-Oalh2MojUuk-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data1\" content=\"1 minute\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/prunaru.ro\/#website\",\"url\":\"https:\/\/prunaru.ro\/\",\"name\":\"Prunaru \\u0219i Asocia\\u021bii\",\"description\":\"Romanian Legal Services\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/prunaru.ro\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/prunaru.ro\/wp-content\/uploads\/2021\/05\/leon-Oalh2MojUuk-unsplash-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/#webpage\",\"url\":\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/\",\"name\":\"Modificare Cod procedur\\u0103 fiscal\\u0103 - Prunaru \\u0219i Asocia\\u021bii\",\"isPartOf\":{\"@id\":\"https:\/\/prunaru.ro\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/#primaryimage\"},\"datePublished\":\"2021-05-11T06:02:20+00:00\",\"dateModified\":\"2021-05-11T06:02:20+00:00\",\"author\":{\"@id\":\"https:\/\/prunaru.ro\/#\/schema\/person\/5e90c2bbabc6f561e8392edcd5711b26\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/prunaru.ro\/en\/modificare-cod-procedura-fiscala\/\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/prunaru.ro\/#\/schema\/person\/5e90c2bbabc6f561e8392edcd5711b26\",\"name\":\"office@prunaru.ro\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/prunaru.ro\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/17cc83aead5678223e119707acf14bd9?s=96&d=mm&r=g\",\"caption\":\"office@prunaru.ro\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/posts\/632"}],"collection":[{"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/comments?post=632"}],"version-history":[{"count":1,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/posts\/632\/revisions"}],"predecessor-version":[{"id":635,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/posts\/632\/revisions\/635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/media\/633"}],"wp:attachment":[{"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/media?parent=632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/categories?post=632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prunaru.ro\/en\/wp-json\/wp\/v2\/tags?post=632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}