{"id":2351,"date":"2025-02-24T11:14:24","date_gmt":"2025-02-24T11:14:24","guid":{"rendered":"https:\/\/new.psbh.ro\/?page_id=2351"},"modified":"2025-02-24T11:38:59","modified_gmt":"2025-02-24T11:38:59","slug":"drept-fiscal","status":"publish","type":"page","link":"https:\/\/new.psbh.ro\/en\/drept-fiscal\/","title":{"rendered":"Drept fiscal"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"wpb_text_column\">\n<div class=\"wpb_wrapper\">\n<p>\u00cen materie fiscal\u0103, PSBH de\u021bine o vast\u0103 experien\u021b\u0103 at\u00e2t \u00een ceea ce prive\u0219te climatul mereu schimb\u0103tor al taxelor \u0219i impozitelor, fiind implica\u021bi \u00een men\u021binerea unui climat de deplin\u0103 legalitate asupra opera\u021biunilor de zi cu zi, c\u00e2t \u0219i \u00een numeroase conflicte \u00een aceast\u0103 materie.<\/p>\n<p>Unul dintre principiile ce ne guverneaz\u0103 activitatea, \u00een special \u00een aceasta materie, este preven\u021bia, astfel \u00eenc\u00e2t PSBH ofer\u0103 consultan\u021b\u0103 juridic\u0103 \u0219i fiscal\u0103 \u00eenc\u0103 de la momentul \u00eenceperii oric\u0103rui proiect, precum \u0219i pe parcursul desf\u0103\u0219ur\u0103rii curente a activit\u0103\u021bii, inform\u00e2nd cu privire at\u00e2t la pa\u0219ii de urmat c\u00e2t \u0219i cu privire la riscurile pe care anumite demersuri le implic\u0103.<\/p>\n<p>Astfel, \u00een materie de taxe \u0219i impozite fiscale, PSBH ofer\u0103:<\/p>\n<ul>\n<li>Asisten\u021b\u0103 \u0219i consultan\u021b\u0103 juridic\u0103 pe parcursul derul\u0103rii activit\u0103\u021bii de zi cu zi;<\/li>\n<li>Identificarea riscurilor \u0219i a m\u0103surilor necesare de minimizare a acestora;<\/li>\n<li>Suport cu ocazia implement\u0103rii schimb\u0103rilor legislative sau celor intervenite ca urmare a modific\u0103rii activit\u0103\u021bii;<\/li>\n<li>Asisten\u021b\u0103, consultan\u021b\u0103 \u0219i reprezentare juridic\u0103 cu ocazia aplic\u0103rii unor facilit\u0103\u021bi fiscale, ori \u00een cadrul demersurilor de recuperare ori rambursare a unor taxe \u0219i impozite;<\/li>\n<li>Asisten\u021b\u0103, consultan\u021b\u0103 \u0219i reprezentare juridic\u0103 cu ocazia controalelor desf\u0103\u0219urate de c\u0103tre organele fiscale de control;<\/li>\n<li>Asisten\u021b\u0103, consultan\u021b\u0103 \u0219i reprezentare juridic\u0103 cu ocazia contest\u0103rii administrative a rezultatelor intervenite ca urmare a unor controale fiscale;<\/li>\n<li>Asisten\u021b\u0103, consultan\u021b\u0103 \u0219i reprezentare juridic\u0103 cu ocazia contest\u0103rii \u00een fa\u021ba instan\u021belor judec\u0103tore\u0219ti a rezultatelor unor controale fiscale.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column\">\n<div class=\"wpb_wrapper\">\n<h3>Cazuri de referin\u0163\u0103<\/h3>\n<ul>\n<li>PSBH a asigurat cu succes asisten\u021ba \u0219i reprezentarea juridic\u0103 a unui client ce activeaz\u0103 \u00een domeniul telecomunica\u021biilor, prin ob\u021binerea unei hot\u0103r\u00e2ri judec\u0103tore\u0219ti de anulare a deciziei de instituire a unor m\u0103suri asigur\u0103torii \u00een valoare de 900.000 lei. Prin urmare, echipa noastr\u0103 a solicitat organelor fiscale ridicarea m\u0103surilor asigur\u0103torii, sens \u00een care acestea au emis un refuz scris. Urmarea fireasc\u0103 \u2013 o contesta\u021bie \u00eempotriva refuzului de ridicare a m\u0103surilor asigur\u0103torii cu privire la care instan\u021ba de judecat\u0103 a pronun\u021bat o solu\u021bie de admitere a cererii formulate de PSBH, oblig\u00e2nd astfel autorit\u0103\u021bile fiscale s\u0103 procedeze la ridicarea m\u0103surilor asigur\u0103torii instituite nelegal.<\/li>\n<li>Echipa PSBH Legal &amp; Tax a asigurat asisten\u021ba \u0219i reprezentarea juridic\u0103 a unui client care activeaz\u0103 \u00een domeniul telecomunica\u021biilor, cu ocazia reefectu\u0103rii inspec\u021biei fiscale generat\u0103 de anularea \u00een fa\u021ba instan\u021belor de judecat\u0103 a deciziilor de impunere nelegal emise. Astfel, am asistat clientul cu ocazia fiecare \u00eent\u00e2lniri cu organele fiscale, asigur\u00e2ndu-ne de refacerea eviden\u021belor contabile pierdute. Drept urmare, autorit\u0103\u021bile au redus considerabil obliga\u021biile fiscale suplimentare stabilite ini\u021bial, acestea fiind, de asemenea, anulate ulterior \u00een fa\u021ba instan\u021belor de judecat\u0103.<\/li>\n<li>Echipa noastr\u0103 a ob\u021binut o hot\u0103r\u00e2re judec\u0103toreasc\u0103 de anulare a deciziei de impunere av\u00e2nd ca obiect obliga\u021bii fiscale suplimentare const\u00e2nd \u00een venituri din alte surse, pentru un client reputat din zona IT-Telecom, ca urmare a \u00eenc\u0103lc\u0103rii de c\u0103tre organele fiscale a principiilor unicit\u0103\u021bii fiscale \u0219i al evit\u0103rii dublei impuneri. Plusul valoarea adus\u0103 de PSBH const\u0103 \u00een anularea obliga\u021biilor fiscale \u00een cuantum aproximativ de 760.000 Lei.<\/li>\n<li>PSBH a reprezentat cu succes o societate ce activeaz\u0103 \u00een domeniul IT \u00een cadrul demersurilor de suspendare a unei decizii de impunere emis\u0103 de c\u0103tre Administra\u021bia Jude\u021bean\u0103 a Finan\u021belor Publice Cluj \u00een valoare de aproximativ 5.500.000 lei, reprezent\u00e2nd contribu\u021bii aferente salariilor, impozite aferente salariilor, TVA, impozite aferente dividendelor, impozit pe profit, instan\u021ba dispun\u00e2nd suspendarea execut\u0103rii actului administrativ fiscal, respectiv deciziei de impunere.<\/li>\n<li>PSBH a reprezentat cu succes un client, dezvoltator imobiliar, \u00een cadrul unei ac\u021biuni av\u00e2nd ca obiect anularea deciziei de impunere, \u00een valoare de aproximativ 150.000 lei, reprezent\u00e2nd o regularizare taxa CC, instan\u021ba dispun\u00e2nd anularea deciziei de impunere.<\/li>\n<li>PSBH a reprezentat cu succes un client, \u00eempotriva c\u0103ruia ANAF a dispus atragerea r\u0103spunderii solidare pentru insolvabilitatea societ\u0103\u021bii, pentru crean\u021be fiscale de aproximativ 6.000.000 lei. \u00cen urma demersurilor realizate, instan\u021ba a decis anularea \u00een integralitate a deciziei de atragere r\u0103spundere emis\u0103 de c\u0103tre organele fiscale.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1938-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"1938\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/2351#wpcf7-f1938-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/en\/wp-json\/wp\/v2\/pages\/2351#wpcf7-f1938-o1\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"1938\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.0.1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1938-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<h4>Talk to a legal expert\n<\/h4>\n<p>Share your contact details and one of our experts will get back to you within 24 hours.\n<\/p>\n<div>\n\t<p><label> Nume<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" 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name=\"trp-form-language\" value=\"en\"\/><\/form>\n<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"2000\" src=\"https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\" srcset=\"https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata.jpg 2000w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-300x300.jpg 300w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-1024x1024.jpg 1024w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-150x150.jpg 150w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-768x768.jpg 768w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-1536x1536.jpg 1536w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-500x500.jpg 500w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-400x400.jpg 400w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-1300x1300.jpg 1300w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-600x600.jpg 600w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-100x100.jpg 100w, https:\/\/new.psbh.ro\/wp-content\/uploads\/2025\/01\/psbh-brosura-patrata-250x250.jpg 250w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"\u00cen materie fiscal\u0103, PSBH de\u021bine o vast\u0103 experien\u021b\u0103 at\u00e2t \u00een ceea ce prive\u0219te climatul mereu schimb\u0103tor al taxelor \u0219i impozitelor, fiind implica\u021bi \u00een men\u021binerea unui climat de deplin\u0103 legalitate asupra opera\u021biunilor de zi cu zi, c\u00e2t \u0219i \u00een numeroase conflicte \u00een aceast\u0103 materie. Unul dintre principiile ce ne guverneaz\u0103 activitatea, \u00een special \u00een aceasta materie,...<div class=\"[...]\"><a href=\"https:\/\/new.psbh.ro\/en\/drept-fiscal\/\">Read More<\/a><\/div>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2351","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/pages\/2351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/comments?post=2351"}],"version-history":[{"count":3,"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/pages\/2351\/revisions"}],"predecessor-version":[{"id":2385,"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/pages\/2351\/revisions\/2385"}],"wp:attachment":[{"href":"https:\/\/new.psbh.ro\/en\/wp-json\/wp\/v2\/media?parent=2351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}