{"id":3260,"date":"2021-02-10T20:05:45","date_gmt":"2021-02-10T20:05:45","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=3260"},"modified":"2021-03-08T17:32:28","modified_gmt":"2021-03-08T17:32:28","slug":"ce-clarificari-aduce-ghidul-dac6","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/ce-clarificari-aduce-ghidul-dac6\/","title":{"rendered":"Ce clarific\u0103ri aduce Ghidul DAC6?"},"content":{"rendered":"
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\"\"Ghidul privind interpretarea Directivei Europene 822\/2018 (DAC6) a fost publicat pe site-ul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) la jum\u0103tatea lunii ianuarie. DAC6 impune raportarea c\u0103tre autorit\u0103\u021bile fiscale a tranzac\u021biilor transfrontaliere cu risc fiscal care au fost derulate \u00eencep\u00e2nd din data de 25 iunie 2018. Primul termen, respectiv 31 ianuarie 2021, a vizat aranjamentele din a doua jum\u0103tate a anului 2020, \u00een timp ce tranzac\u021biile \u201eistorice\u201d, din perioada 25 iulie 2018 \u2013 30 iunie 2020, au ca termen de raportare 28 februarie 2021.<\/p>\n

Pentru societ\u0103\u021bile din Rom\u00e2nia, ghidul DAC6 este mai mult dec\u00e2t bine-venit, pentru c\u0103 ajut\u0103 contribuabilii \u00een interpretarea legisla\u021biei DAC6 (at\u00e2t prin exemplele furnizate cu privire la aranjamentele transfrontaliere raportabile, c\u00e2t \u0219i prin clarificarea unor no\u021biuni de baz\u0103 prev\u0103zute de directiv\u0103) \u0219i u\u0219ureaz\u0103, astfel, procesul de analiz\u0103 a tranzac\u021biilor. \u00cens\u0103, potrivit unui material de opinie realizat de Deloitte \u015fi remis presei, Ghidul DAC6 nu limpeze\u0219te toate aspectele \u201egri\u201d ale legisla\u021biei.<\/p>\n

Semnatarele materialului amintit, Mihaela Popescu-Ichim, director, Anca Ghizdavu, manager, \u0219i Anca Preda, consultant senior Servicii Fiscale, <\/em>consider\u0103 c\u0103 este util\u0103 clarificarea pe care Ghidul o aduce cu privire la no\u021biunea de \u201eavantaj fiscal\u201d<\/strong>, care este esen\u021bial\u0103 \u00een evaluarea \u201etestului beneficiului principal\u201d pentru anumite semne distinctive (aspecte care determin\u0103 dac\u0103 o tranzac\u021bie este raportabil\u0103 sau nu). Astfel, se l\u0103mure\u0219te faptul c\u0103 tranzac\u021bia intr\u0103 \u00een sfera directivei doar dac\u0103 beneficiul principal\u00a0 sau unul dintre principalele beneficii ale tranzac\u021biei vizeaz\u0103 ob\u021binerea unui \u201eavantaj fiscal\u201d. Ghidul precizeaz\u0103 c\u0103 aceast\u0103 no\u021biune este una larg\u0103, care nu surprinde doar ob\u021binerea unei scutiri\/ramburs\u0103ri de taxe \u0219i impozite, ci \u0219i situa\u021biile \u00een care sunt maximizate deducerile fiscale, pierderile fiscale ori sunt diminuate veniturile sau c\u00e2\u0219tigurile etc.<\/p>\n

Conform specialistelor Deloitte, ghidul aduce l\u0103muriri pentru mai multe semne distinctive DAC6, care vin s\u0103 armonizeze prevederile din textul ini\u021bial al OG 5\/2020 cu cel al directivei europene. Printre acestea se num\u0103r\u0103 clarific\u0103rile \u00een zona tranzac\u021biilor circulare<\/strong>, care presupun interpunerea unor entit\u0103\u021bi f\u0103r\u0103 scop comercial sau tranzac\u021bii care se compenseaz\u0103\/anuleaz\u0103 reciproc. \u00cen acest caz, OG 5\/2020 face trimitere, indirect, la ac\u021biuni de sp\u0103lare a banilor, iar ghidul DAC6 se refer\u0103 la \u201emutarea circular\u0103\u201d a banilor (\u00een linie cu textul directivei), fapt care schimb\u0103 radical sfera de aplicare a semnului distinctiv.<\/p>\n

Conform sursei citate, o alt\u0103 clarificare adus\u0103 \u00een vederea armoniz\u0103rii cu textul directivei se refer\u0103 la pl\u0103\u021bile c\u0103tre jurisdic\u021biile necooperante<\/strong>, conform listei UE \/ OCDE. Potrivit Ghidului, aplicarea testului beneficiului principal nu mai este necesar\u0103, tranzac\u021biile fiind considerate automat raportabile.<\/p>\n

\u00cen plus, \u201eghidul precizeaz\u0103 c\u0103 lista cu jurisdic\u021biile necooperante trebuie analizat\u0103 la data la care intervine obliga\u021bia de raportare, \u0219i nu la data implement\u0103rii aranjamentului. \u00cen cazul \u00een care lista se modific\u0103 ulterior, nu mai este necesar\u0103 reevaluarea aranjamentului din acest punct de vedere. Astfel, societ\u0103\u021bile trebuie s\u0103 acorde aten\u021bie sporit\u0103 pl\u0103\u021bilor efectuate c\u0103tre jurisdic\u021bii precum Barbados, Fiji, Seychelles, Insulele Virgine Americane, Samoa, Panama etc.\u201d, puncteaz\u0103 Mihaela Popescu-Ichim, Anca Ghizdavu \u0219i Anca Preda.<\/p>\n

Cu privire la transferurile transfrontaliere de func\u021bii\/active\/riscuri<\/strong>, prin ghid se revine la no\u021biunea de EBIT \u00een sens de \u201ec\u00e2\u0219tiguri\u201d (profituri), asemenea textului directivei, \u0219i nu la \u201evenituri\u201d, cum men\u021bioneaz\u0103 OG 5\/2020, se arat\u0103 \u00een materialul citat. \u00cen opinia specialistelor Deloitte, aceast\u0103 clarificare aduce un plus pentru contribuabili, av\u00e2nd \u00een vedere c\u0103 sensul celor dou\u0103 no\u021biuni este complet diferit.<\/p>\n

\u201eDe\u0219i OG 5\/2020 face referire la emiterea ulterioar\u0103 a unui ghid de interpretare, acesta a fost publicat doar pe website-ul ANAF, ceea ce pune \u00een discu\u021bie caracterul s\u0103u normativ \u0219i for\u021ba sa juridic\u0103. \u00cen substan\u021b\u0103, modific\u0103rile prev\u0103zute de ghid au fost introduse \u00een spiritul reglement\u0103rii DAC6, cu scopul de a alinia legisla\u021bia na\u021bional\u0103 cu cea prev\u0103zut\u0103 \u00een textul directivei europene, \u00een sensul l\u0103muririi unor termeni care, tradu\u0219i \u00een limba rom\u00e2n\u0103, creau confuzii de interpretare\u201d, subliniaz\u0103 Mihaela Popescu-Ichim, Anca Ghizdavu \u0219i Anca Preda, care sunt de p\u0103rere c\u0103: \u201eDe\u0219i clarific\u0103rile aduse prin ghid sunt bine-venite pentru contribuabili, ar fi fost totu\u0219i de dorit ca, prin intermediul acestuia, s\u0103 se faciliteze interpretarea actului normativ existent, iar eventualele neconcordan\u021be dintre acesta \u0219i directiv\u0103 s\u0103 se regleze prin modificarea legisla\u021biei.\u201d<\/p>\n

\u00cen opinia specialistelor Deloitte amintite, pe l\u00e2ng\u0103 problematica puterii legislative a ghidului, exist\u0103 \u00een continuare multe semne de \u00eentrebare, unele deriv\u00e2nd din \u00eensu\u0219i textul ghidului.<\/p>\n

\u201eUn exemplu ar fi defini\u021bia aranjamentului transfrontalier, care poate conduce fie la o interpretare holistic\u0103, fie la o interpretare fragmentar\u0103 a aranjamentului (de exemplu, pentru fiecare plat\u0103). Acesta ar fi fost un aspect extrem de important de clarificat, \u00eentruc\u00e2t influen\u021beaz\u0103 direct obliga\u021bia de raportare a contribuabililor\u201d, puncteaz\u0103 acestea.<\/p>\n

Totodat\u0103, potrivit sursei citate, r\u0103m\u00e2ne un semn de \u00eentrebare, respectiv o discrepan\u021b\u0103 fa\u021b\u0103 de textul directivei \u00een ceea ce prive\u0219te obliga\u021bia unui contribuabil relevant de a raporta c\u0103tre ANAF un aranjament dac\u0103 de\u021bine dovada c\u0103 acela\u0219i aranjament a fost raportat de un alt contribuabil c\u0103tre o alt\u0103 autoritate din alt stat membru<\/p>\n

\u201eAlte aspecte care ar fi fost util s\u0103 fie clarificate se refer\u0103 la termenul p\u00e2n\u0103 la care trebuie f\u0103cut\u0103 raportarea anual\u0103 pentru acele aranjamente cu prestare succesiv\u0103 multianual\u0103 (de exemplu, \u00eemprumuturi multianuale) \u0219i, poate, introducerea unui prag valoric de la care tranzac\u021biile transfrontaliere devin raportabile, pentru a diminua at\u00e2t eforturile de raportare ale contribuabililor\/intermediarilor, precum \u0219i efortul de administrare a acestora de c\u0103tre ANAF\u201d, se arat\u0103 \u00een materialul amintit.<\/p>\n

\u201eReglementarea DAC6 r\u0103m\u00e2ne, totu\u0219i, una foarte complex\u0103 \u0219i uneori subiectiv\u0103 \u0219i care, de cele mai multe ori, depinde de consecin\u021bele fiscale ale aranjamentelor transfrontaliere \u00een toate jurisdic\u021biile implicate, ceea ce face cu at\u00e2t mai dificil\u0103 evaluarea obliga\u021biilor de raportare. De\u0219i scopul declarat al autorit\u0103\u021bilor este acela ca sensul reglement\u0103rii DAC6 s\u0103 fie c\u00e2t mai larg \u0219i s\u0103 poat\u0103 impune raportarea unui num\u0103r c\u00e2t mai mare de tranzac\u021bii cu elemente de planificare fiscal\u0103 agresiv\u0103, din perspectiva contribuabililor este cu at\u00e2t mai important s\u0103 depun\u0103 toate diligen\u021bele pentru a se asigura c\u0103 declar\u0103 doar acele tranzac\u021bii care se \u00eencadreaz\u0103 propriu-zis \u00een vreunul din semnele distinctive \u0219i sunt eligibile pentru raportare\u201d, concluzioneaz\u0103 Mihaela Popescu-Ichim, Anca Ghizdavu \u0219i Anca Preda.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ghidul privind interpretarea Directivei Europene 822\/2018 (DAC6) a fost publicat pe site-ul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) la jum\u0103tatea lunii ianuarie. DAC6 impune raportarea c\u0103tre autorit\u0103\u021bile fiscale a tranzac\u021biilor transfrontaliere cu risc fiscal care au fost derulate …<\/p>\n","protected":false},"author":2,"featured_media":3065,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-6-10-02-2021-08-03-2021"],"acf":[],"yoast_head":"\nCe clarific\u0103ri aduce Ghidul DAC6? - Afacerea<\/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:\/\/revista-afacerea.ro\/afacerea\/ce-clarificari-aduce-ghidul-dac6\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ce clarific\u0103ri aduce Ghidul DAC6? - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Ghidul privind interpretarea Directivei Europene 822\/2018 (DAC6) a fost publicat pe site-ul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) la jum\u0103tatea lunii ianuarie. 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