{"id":4510,"date":"2021-08-18T06:19:12","date_gmt":"2021-08-18T06:19:12","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=4510"},"modified":"2021-08-25T09:38:04","modified_gmt":"2021-08-25T09:38:04","slug":"noua-configuratie-a-inspectiei-fiscale-cand-exista-indicii-cu-privire-la-savarsirea-unor-fapte-penale","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/noua-configuratie-a-inspectiei-fiscale-cand-exista-indicii-cu-privire-la-savarsirea-unor-fapte-penale\/","title":{"rendered":"Noua configura\u021bie a inspec\u021biei fiscale c\u00e2nd exist\u0103 indicii cu privire la s\u0103v\u00e2r\u0219irea unor fapte penale"},"content":{"rendered":"
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material de opine de Emanuel Bondalici, Managing Associate,
\n<\/em>Elena Moroiu, Associate, \u0219i Mircea Farc\u0103u, Senior Associate,
\n<\/em>Reff & Asocia\u021bii | Deloitte Legal<\/em><\/p>\n

Regulile privind \u00eencheierea unei inspec\u021bii fiscale au fost schimbate odat\u0103 cu apari\u021bia Legii nr. 295\/2020, care a adus o serie de modific\u0103ri importante la Codul de procedur\u0103 fiscal\u0103. Printre acestea se num\u0103r\u0103 \u0219i modificarea articolului 131 astfel \u00eenc\u00e2t, \u00een cazul \u00een care, pe parcursul inspec\u021biei, autorit\u0103\u021bile fiscale constat\u0103 existen\u021ba unor indicii cu privire la s\u0103v\u00e2r\u0219irea unei fapte penale, acestea nu vor mai \u00eentocmi raportul de inspec\u021bie fiscal\u0103 la finalul procedurii de control, ci un proces-verbal de sesizare a organelor de urm\u0103rire penal\u0103. Modificarea este benefic\u0103 pentru contribuabili, dar ridic\u0103 \u0219i numeroase semne de \u00eentrebare.<\/p>\n

Modificarea legisla\u021biei a avut la baz\u0103 decizia pronun\u021bat\u0103 \u00een cauza Lungu contra Rom\u00e2niei, \u00een care Curtea European\u0103 a Drepturilor Omului a condamnat statul rom\u00e2n pentru aplicarea unui tratament juridic diferen\u021biat \u00een dou\u0103 litigii separate, de\u0219i faptele imputate erau identice.<\/p>\n

Adoptat\u0103 la \u0219ase ani de la cauza Lungu, noua reglementare urm\u0103re\u0219te s\u0103 evite situa\u021biile \u00een care o instan\u021b\u0103 de contencios valideaz\u0103 tratamentul fiscal aplicat de contribuabil (ca urmare a contest\u0103rii rezultatului inspec\u021biei fiscale) \u0219i dispune exonerarea acestuia de la plata taxelor aferente, iar instan\u021ba penal\u0103 consider\u0103 c\u0103 aceea\u0219i fapt\u0103 \u00eentrune\u0219te elementele unei infrac\u021biuni de evaziune fiscal\u0103 \u0219i oblig\u0103 contribuabilul la plata taxelor \u0219i a penalit\u0103\u021bilor c\u0103tre stat.<\/p>\n

Cum aplicarea \u00een practic\u0103 a modific\u0103rilor aduse Codului de procedur\u0103 Fiscal\u0103 putea s\u0103 ridice o serie de \u00eentreb\u0103ri, autorit\u0103\u021bile au detaliat \u00een procedura privind aplicarea articolului 131 din Codul de procedur\u0103 fiscal\u0103 (aprobat\u0103 prin Ordinul ANAF nr. 1071\/2021 publicat \u00een Monitorul Oficial la data de 15 iulie) modalit\u0103\u021bile \u00een care organele fiscale vor proceda \u00eentr-o astfel de situa\u021bie.<\/p>\n

\u00cencercarea de a stabili o procedur\u0103 c\u00e2t mai riguroas\u0103 de aplicare a articolului 131 este l\u0103udabil\u0103 \u0219i \u00een m\u0103sur\u0103 s\u0103 minimizeze riscurile care decurg din lipsa de sincronizare a autorit\u0103\u021bilor statului, \u00eens\u0103 aceasta nu poate s\u0103 acopere toate situa\u021biile ap\u0103rute \u00een practic\u0103.<\/p>\n

Abordarea anterioar\u0103 <\/strong><\/p>\n

Modificarea articolului 131 schimb\u0103 \u00een mod radical practica abuziv\u0103 a autorit\u0103\u021bilor fiscale, permis\u0103 de legisla\u021bia anterioar\u0103. \u00cen concret, dac\u0103 pe parcursul unei inspec\u021bii fiscale inspectorii suspectau existen\u021ba unor practici de evaziune fiscal\u0103, pe de o parte sesizau organele de urm\u0103rire penal\u0103, iar pe de alt\u0103 parte emiteau un raport de inspec\u021bie fiscal\u0103 \u0219i o decizie de impunere, prin care stabileau obliga\u021bii fiscale \u00een sarcina contribuabilului.<\/p>\n

Dincolo de situa\u021bia de incertitudine, inclusiv financiar\u0103, c\u0103reia contribuabilul trebuia s\u0103 \u00eei fac\u0103 fa\u021b\u0103 timp de mai mul\u021bi ani, p\u00e2n\u0103 la solu\u021bionarea cauzei penale, riscul cel mai mare decurgea din posibilitatea pronun\u021b\u0103rii a dou\u0103 hot\u0103r\u00e2ri incompatibile: una favorabil\u0103 contribuabilului, prin care instan\u021ba de contencios administrativ valida tratamentul fiscal \u0219i dispunea restituirea sumelor deja pl\u0103tite de acesta, \u0219i una de condamnare, prin care instan\u021ba de penal sanc\u021biona contribuabilul pentru evaziune fiscal\u0103 \u0219i \u00eel obliga s\u0103 restituie statului prejudiciul reprezentat de obliga\u021biile fiscale principale \u0219i accesorii.<\/p>\n

Ce se schimb\u0103?<\/strong><\/p>\n

Reglement\u0103rile adoptate recent prev\u0103d c\u0103, \u00een situa\u021bia \u00een care, \u00een timpul unei inspec\u021bii, autoritatea fiscal\u0103 \u00eencheie un proces-verbal de sesizare a organelor de cercetare penal\u0103, contribuabilul nu va mai primi un raport de inspec\u021bie fiscal\u0103 (cel pu\u021bin pentru perioadele \u0219i obliga\u021biile ce fac obiectul sesiz\u0103rii penale), ci o adres\u0103 de \u00een\u0219tiin\u021bare cu privire la ne\u00eentocmirea raportului prin care i se va transmite, totodat\u0103, \u0219i faptul c\u0103, p\u00e2n\u0103 la finalizarea cauzei penale, se suspend\u0103 termenul de prescrip\u021bie a dreptului autorit\u0103\u021bilor de a stabili crean\u021be fiscale.<\/p>\n

\u00cens\u0103 Codul de procedur\u0103 fiscal\u0103 nu l\u0103mure\u0219te ce se \u00eent\u00e2mpl\u0103 cu inspec\u021bia fiscal\u0103 dup\u0103 finalizarea dosarului penal. \u00cen situa\u021bia \u00een care instan\u021ba penal\u0103 pronun\u021b\u0103 o hot\u0103r\u00e2re de condamnare \u0219i, pe parte civil\u0103, stabile\u0219te c\u0103 statul este \u00eendrept\u0103\u021bit s\u0103 recupereze taxele neachitate \u0219i accesoriile aferente, lucrurile par a fi destul de clare, \u00eentruc\u00e2t autoritatea fiscal\u0103 nu va putea dubla sanc\u021biunea printr-un control ulterior. \u00cen caz contrar, de\u0219i Codul de procedur\u0103 fiscal\u0103 nu o prevede expres, o astfel de ini\u021biativ\u0103 ar invalida cauza Lungu.<\/p>\n

Totu\u0219i, dac\u0103 procesul penal se sf\u00e2r\u0219e\u0219te f\u0103r\u0103 o condamnare, autoritatea fiscal\u0103 poate ini\u021bia o nou\u0103 inspec\u021bie. \u00cen lipsa unor dispozi\u021bii exprese, \u00eenceperea noii inspec\u021bii pare c\u0103 reprezint\u0103 o op\u021biune, \u0219i nu o obliga\u021bie a organului fiscal. \u00cen aceste condi\u021bii, \u021bin\u00e2nd cont c\u0103 prima inspec\u021bie fiscal\u0103 nu a fost finalizat\u0103 prin emiterea unui raport \u0219i a unei decizii de impunere \u0219i c\u0103 termenul de prescrip\u021bie a fost suspendat, p\u00e2n\u0103 la expirarea acestui termen, contribuabilul risc\u0103 \u00een orice moment s\u0103 fie supus unei noi inspec\u021bii fiscale pentru perioada ini\u021bial\u0103 (adic\u0103 cu foarte mul\u021bi ani \u00een urm\u0103).<\/p>\n

Consecin\u021bele \u00eencheierii unei inspec\u021bii f\u0103r\u0103 \u00eentocmirea raportului de inspec\u021bie fiscal\u0103<\/strong><\/p>\n

Situa\u021bia \u00een care autoritatea informeaz\u0103 contribuabilul c\u0103 nu va \u00eentocmi raportul de inspec\u021bie fiscal\u0103 echivaleaz\u0103, practic, cu renun\u021barea la efectuarea inspec\u021biei fiscale. Astfel, dac\u0103 ar fi s\u0103 consider\u0103m c\u0103 ne\u00eentocmirea raportului de inspec\u021bie fiscal\u0103 reprezint\u0103 un caz particular de finalizare a controlului, r\u0103m\u00e2n f\u0103r\u0103 r\u0103spuns c\u00e2teva chestiuni de interes pentru contribuabil.<\/p>\n

Prima dintre ele se refer\u0103 la posibilitatea contribuabilului de a contesta aceast\u0103 \u00een\u0219tiin\u021bare emis\u0103 de organul fiscal ori procesul-verbal de sesizare a organelor de urm\u0103rire penal\u0103. Analiz\u00e2nd retrospectiv Decizia Cur\u021bii Constitu\u021bionale nr. 783 din 28 noiembrie 2019, prin care s-a stabilit c\u0103 procesul-verbal \u00eentocmit de inspectorii antifraud\u0103 nu reprezint\u0103 un act administrativ-fiscal (ce poate fi contestat), este de a\u0219teptat ca instan\u021bele de judecat\u0103 s\u0103 resping\u0103 ac\u021biunile de anulare a acestor acte, \u00een defavoarea contribuabililor.<\/p>\n

Tot astfel, ulterior \u00eentocmirii procesului-verbal, contribuabilul nu mai poate solicita autorit\u0103\u021bii fiscale emiterea unei decizii de impunere provizorii \u00een vederea achit\u0103rii eventualelor obliga\u021bii fiscale suplimentare (cu scopul de a limita acumularea de dob\u00e2nzi \u0219i penalit\u0103\u021bi).<\/p>\n

De asemenea, dup\u0103 ce fiscul renun\u021b\u0103 la efectuarea inspec\u021biei fiscale, contribuabilul ar putea depune declara\u021bii rectificative chiar cu privire la obliga\u021biile fiscale analizate de organele penale, cu scopul de a evita plata unor obliga\u021bii accesorii ridicate. Dar o astfel de decizie va trebui analizat\u0103 cu aten\u021bie, pentru c\u0103 exist\u0103 riscul s\u0103 fie interpretat\u0103 de organele penale ca o recunoa\u0219tere implicit\u0103 a unui comportament fiscal ilicit.<\/p>\n

Mai mult, \u00een contextul creat de adoptarea ordinului privind procedura de urmat \u00een situa\u021bia sesiz\u0103rii organelor de cercetare penal\u0103, autoritatea fiscal\u0103 pare a nu mai avea suportul legal pentru a dispune suspendarea inspec\u021biei fiscale pe perioada \u00een care se deruleaz\u0103 procesul penal. \u00centr-o astfel de situa\u021bie, \u00een care autoritatea fiscal\u0103 este cea care sesizeaz\u0103 organelor de urm\u0103rire penal\u0103 o posibil\u0103 infrac\u021biune, aceasta ar fi abilitat\u0103 s\u0103 dispun\u0103 suspendarea inspec\u021biei pe motiv c\u0103 exist\u0103 un caz temeinic justificat, \u00eens\u0103 pentru o perioad\u0103 de maximum \u0219ase luni. Procedura adoptat\u0103 recent de ANAF prevede totu\u0219i c\u0103 organul fiscal trebuie s\u0103 formalizeze propunerea de finalizare a controlului prin ne\u00eentocmirea raportului de inspec\u021bie, motiv pentru care se poate considera c\u0103 legiuitorul a urm\u0103rit s\u0103 exclud\u0103 varianta suspend\u0103rii inspec\u021biei, de\u0219i o astfel de m\u0103sur\u0103 ar fi putut prezenta c\u00e2teva avantaje pentru contribuabilul aflat \u00een aceast\u0103 situa\u021bie.<\/p>\n

A\u0219adar, ca de obicei, \u00een rela\u021bia cu autoritatea fiscal\u0103, multe dintre r\u0103spunsurile cu privire la interpretarea \u0219i aplicarea reglement\u0103rilor \u00een vigoare se vor clarifica \u00een timp, fie cu bun\u0103-credin\u021b\u0103 din partea ambilor actori (fisc \u0219i contribuabil), fie tran\u0219ate de c\u0103tre instan\u021bele judec\u0103tore\u0219ti competente.<\/p>\n","protected":false},"excerpt":{"rendered":"

material de opine de Emanuel Bondalici, Managing Associate, Elena Moroiu, Associate, \u0219i Mircea Farc\u0103u, Senior Associate, Reff & Asocia\u021bii | Deloitte Legal Regulile privind \u00eencheierea unei inspec\u021bii fiscale au fost schimbate odat\u0103 cu apari\u021bia Legii nr. 295\/2020, care a adus o serie de modific\u0103ri importante la Codul de procedur\u0103 fiscal\u0103. Printre acestea se num\u0103r\u0103 \u0219i…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-4510","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-12-18-08-2021-20-10-2021"],"acf":[],"yoast_head":"\nNoua configura\u021bie a inspec\u021biei fiscale c\u00e2nd exist\u0103 indicii cu privire la s\u0103v\u00e2r\u0219irea unor fapte penale - 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\/noua-configuratie-a-inspectiei-fiscale-cand-exista-indicii-cu-privire-la-savarsirea-unor-fapte-penale\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noua configura\u021bie a inspec\u021biei fiscale c\u00e2nd exist\u0103 indicii cu privire la s\u0103v\u00e2r\u0219irea unor fapte penale - Afacerea\" \/>\n<meta property=\"og:description\" content=\"material de opine de Emanuel Bondalici, Managing Associate, Elena Moroiu, Associate, \u0219i Mircea Farc\u0103u, Senior Associate, Reff & Asocia\u021bii | Deloitte Legal Regulile privind \u00eencheierea unei inspec\u021bii fiscale au fost schimbate odat\u0103 cu apari\u021bia Legii nr. 295\/2020, care a adus o serie de modific\u0103ri importante la Codul de procedur\u0103 fiscal\u0103. 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