{"id":31892,"date":"2024-05-22T09:37:17","date_gmt":"2024-05-22T06:37:17","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31892"},"modified":"2025-03-12T21:00:13","modified_gmt":"2025-03-12T18:00:13","slug":"decision-fiscale-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/decision-fiscale-en-roumanie\/","title":{"rendered":"D\u00e9cision fiscale en Roumanie"},"content":{"rendered":"

La d\u00e9cision d’imposition est un acte administratif fiscal par lequel sont \u00e9tablies les obligations fiscales des contribuables. \u00c9mise par l’autorit\u00e9 fiscale comp\u00e9tente conform\u00e9ment aux dispositions l\u00e9gales, elle constitue un titre ex\u00e9cutoire<\/a>, facilitant ainsi le recouvrement des cr\u00e9ances fiscales.<\/span><\/p>\n

Qu’est-ce qu’une d\u00e9cision d’imposition en Roumanie ?<\/b><\/h2>\n

Selon l\u2019article 95, alin\u00e9a 2 du Code de proc\u00e9dure fiscale, la d\u00e9cision d’imposition est un acte administratif fiscal \u00e9mis par l’autorit\u00e9 fiscale comp\u00e9tente chaque fois qu’elle \u00e9tablit ou modifie la base d’imposition. Cela peut r\u00e9sulter d’une v\u00e9rification documentaire, d’une inspection fiscale ou d’un contr\u00f4le de la situation fiscale personnelle. La d\u00e9cision d’imposition \u00e9tablit les obligations fiscales des contribuables, qu’ils soient personnes physiques ou morales.<\/span><\/p>\n

La d\u00e9cision d’imposition doit contenir les \u00e9l\u00e9ments obligatoires pr\u00e9vus par la loi, parmi lesquels :<\/span><\/p>\n

i) Nom de l’autorit\u00e9 fiscale \u00e9mettrice<\/span><\/p>\n

ii) Date d\u2019\u00e9mission et date de prise d’effet<\/span><\/p>\n

iii) Informations d\u2019identification du contribuable<\/span><\/p>\n

iv) Objet de l\u2019acte administratif fiscal<\/span><\/p>\n

v) Motifs de fait et base l\u00e9gale<\/span><\/p>\n

vi) Nom et fonction des personnes habilit\u00e9es de l’autorit\u00e9 fiscale<\/span><\/p>\n

vii) Signature des personnes habilit\u00e9es et cachet de l’autorit\u00e9 fiscale<\/span><\/p>\n

viii) Possibilit\u00e9 de contestation, d\u00e9lai et autorit\u00e9 fiscale comp\u00e9tente pour recevoir la contestation<\/span><\/p>\n

ix) Informations concernant l’audition du contribuable<\/span><\/p>\n

x) Type de cr\u00e9ance fiscale, base d’imposition et montant pour chaque p\u00e9riode fiscale.<\/span><\/p>\n

D\u00e9cision d’imposition pour les personnes physiques\u00a0<\/b>en Roumanie<\/b><\/h2>\n

Un exemple concret est la situation des personnes physiques qui per\u00e7oivent des revenus d’activit\u00e9s ind\u00e9pendantes et ne d\u00e9posent pas la d\u00e9claration unique dans le d\u00e9lai l\u00e9gal. Conform\u00e9ment \u00e0 l’article 122, alin\u00e9a 1 du Code fiscal, ces personnes doivent d\u00e9poser la d\u00e9claration unique concernant l’imp\u00f4t sur le revenu et les contributions sociales avant le 25 mai de l’ann\u00e9e suivant celle de la r\u00e9alisation des revenus.<\/span><\/p>\n

En cas de non-respect de ce d\u00e9lai, des sanctions administratives peuvent \u00eatre appliqu\u00e9es par l’autorit\u00e9 fiscale comp\u00e9tente, et l\u2019ANAF peut \u00e9mettre d’office des d\u00e9cisions d’imposition. Le processus comprend l’\u00e9tablissement de listes de personnes n’ayant pas d\u00e9pos\u00e9 leur d\u00e9claration, leur notification et, en l’absence de mise en conformit\u00e9 dans un d\u00e9lai de 15 jours, la d\u00e9termination d\u2019office des obligations de paiement par l’\u00e9mission d’une d\u00e9cision d’imposition.<\/span><\/p>\n

D\u00e9cision d’imposition \u2013 taxes et imp\u00f4ts<\/b><\/h3>\n

Pour les imp\u00f4ts et taxes locales impay\u00e9s (tels que l’imp\u00f4t sur les b\u00e2timents, terrains, v\u00e9hicules, etc.), la Direction des Imp\u00f4ts et Taxes Locales de la mairie comp\u00e9tente \u00e9mettra des d\u00e9cisions d’imposition.<\/span><\/p>\n

D\u00e9lai de communication de la d\u00e9cision d’imposition<\/b><\/h3>\n

L\u2019article 47 du Code de proc\u00e9dure fiscale r\u00e9glemente les modes de communication de la d\u00e9cision d’imposition :<\/span><\/p>\n

i) Pr\u00e9sentation du contribuable au si\u00e8ge de l’autorit\u00e9 fiscale<\/span><\/p>\n

ii) Remise contre signature par les agents habilit\u00e9s de l’autorit\u00e9 fiscale<\/span><\/p>\n

iii) Envoi postal en recommand\u00e9 avec accus\u00e9 de r\u00e9ception<\/span><\/p>\n

iv) Transmission par voie \u00e9lectronique \u00e0 distance<\/span><\/p>\n

En cas d\u2019impossibilit\u00e9 de communication par ces moyens, la notification est affich\u00e9e publiquement, conform\u00e9ment \u00e0 l’article 47, alin\u00e9a (8). Dans ce cas, l’acte est consid\u00e9r\u00e9 comme communiqu\u00e9 dans un d\u00e9lai de 15 jours \u00e0 compter de la date d’affichage de l\u2019annonce.<\/span><\/p>\n

\u00c0 partir de la date de communication de la d\u00e9cision d’imposition, le d\u00e9lai pour exercer une voie de recours par le contribuable\/d\u00e9biteur commence \u00e0 courir.<\/span><\/p>\n

Contestation d’une d\u00e9cision d’imposition<\/b><\/h3>\n

Selon l\u2019article 268, alin\u00e9a (1) du Code de proc\u00e9dure fiscale, la d\u00e9cision d’imposition peut \u00eatre contest\u00e9e par ceux qui s’estiment l\u00e9s\u00e9s dans leurs droits.<\/span><\/p>\n

L\u2019article 269 pr\u00e9cise les \u00e9l\u00e9ments que doit contenir la contestation, \u00e0 savoir :<\/span><\/p>\n

a) Donn\u00e9es d’identification du contestataire ;<\/span><\/p>\n

b) Objet de la contestation ;<\/span><\/p>\n

c) Motifs de fait et de droit ;<\/span><\/p>\n

d) Preuves \u00e0 l’appui ;<\/span><\/p>\n

e) Signature du contestataire ou de son repr\u00e9sentant.<\/span><\/p>\n

L\u2019article 270, alin\u00e9a (1) fixe \u00e0 45 jours \u00e0 compter de la communication de l\u2019acte administratif fiscal le d\u00e9lai de d\u00e9p\u00f4t de la contestation, sous peine de forclusion.<\/span><\/p>\n

Concernant les organes comp\u00e9tents pour r\u00e9soudre les contestations, l\u2019article 272 du Code de proc\u00e9dure fiscale roumain pr\u00e9voit que :<\/span><\/p>\n

i) Les contestations contre les titres de cr\u00e9ance et autres actes administratifs fiscaux \u00e9mis par l’autorit\u00e9 fiscale centrale sont r\u00e9solues par la structure sp\u00e9cialis\u00e9e du Minist\u00e8re des Finances Publiques ;<\/span><\/p>\n

ii) Les contestations contre les actes administratifs fiscaux \u00e9mis par les autorit\u00e9s fiscales locales sont r\u00e9solues par ces autorit\u00e9s ;<\/span><\/p>\n

iii) Les contestations contre les actes administratifs fiscaux \u00e9mis par d’autres autorit\u00e9s publiques administrant des cr\u00e9ances fiscales sont r\u00e9solues par ces m\u00eames autorit\u00e9s.<\/span><\/p>\n

Selon l\u2019article 279, les solutions possibles incluent <\/span>l\u2019acceptation<\/i><\/b> de la contestation, entra\u00eenant l\u2019annulation totale ou partielle de l\u2019acte administratif contest\u00e9 et l\u2019\u00e9mission d\u2019un nouvel acte administratif fiscal, ou <\/span>le rejet<\/i><\/b> de la contestation.<\/span><\/p>\n

Annulation d’une d\u00e9cision d’imposition\u00a0<\/b>en Roumanie<\/b><\/h2>\n

L\u2019article 49 du Code de proc\u00e9dure fiscale \u00e9num\u00e8re les situations dans lesquelles un acte administratif fiscal, y compris une d\u00e9cision d’imposition, est nul. Ces cas incluent :<\/span><\/p>\n

a) Violation des dispositions l\u00e9gales relatives \u00e0 la comp\u00e9tence ;<\/span><\/p>\n

b) Absence des \u00e9l\u00e9ments essentiels de l\u2019acte (nom et qualit\u00e9 de la personne habilit\u00e9e de l\u2019autorit\u00e9 fiscale, nom et pr\u00e9nom ou d\u00e9nomination du contribuable\/d\u00e9biteur, objet de l\u2019acte, signature de la personne habilit\u00e9e, autorit\u00e9 fiscale \u00e9mettrice) ;<\/span><\/p>\n

c) Existence d\u2019une erreur grave et \u00e9vidente ;<\/span><\/p>\n

d) Non-respect de l\u2019avis pr\u00e9alable du contribuable ou des d\u00e9cisions pr\u00e9c\u00e9dentes de l\u2019autorit\u00e9 fiscale ou de la juridiction comp\u00e9tente ;<\/span><\/p>\n

e) Non-respect des consid\u00e9rants d\u2019une d\u00e9cision de r\u00e9solution d\u2019une contestation ant\u00e9rieure ;<\/span><\/p>\n

f) \u00c9mission de l\u2019acte apr\u00e8s la cessation de l\u2019inspection fiscale, sans reprise l\u00e9gale de celle-ci ;<\/span><\/p>\n

g) \u00c9mission de l\u2019acte en pr\u00e9sence de faits relevant du droit p\u00e9nal.<\/span><\/p>\n

L\u2019article 50 pr\u00e9voit que l\u2019acte administratif fiscal peut \u00eatre annul\u00e9, r\u00e9voqu\u00e9 ou modifi\u00e9 par l’autorit\u00e9 fiscale comp\u00e9tente. En cas d\u2019annulation, une nouvelle d\u00e9cision est \u00e9mise, sauf si le d\u00e9lai de prescription est expir\u00e9 ou si les vices affectent le fond de l\u2019acte.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La d\u00e9cision d’imposition est un acte administratif fiscal par lequel sont \u00e9tablies les obligations fiscales des contribuables. \u00c9mise par l’autorit\u00e9 fiscale comp\u00e9tente conform\u00e9ment aux dispositions l\u00e9gales, elle constitue un titre ex\u00e9cutoire, facilitant ainsi le recouvrement des cr\u00e9ances fiscales. Qu’est-ce qu’une d\u00e9cision d’imposition en Roumanie ? Selon l\u2019article 95, alin\u00e9a 2 du Code de proc\u00e9dure fiscale, […]<\/p>\n","protected":false},"author":1,"featured_media":31894,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[290,289],"tags":[],"ppma_author":[119],"class_list":["post-31892","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-civil","category-droit-des-affaires"],"yoast_head":"\nD\u00e9cision fiscale en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"D\u00e9cision fiscale en Roumanie\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/?p=32022\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9cision fiscale en Roumanie - 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