{"id":31896,"date":"2024-05-20T08:16:56","date_gmt":"2024-05-20T05:16:56","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31896"},"modified":"2025-03-12T21:00:25","modified_gmt":"2025-03-12T18:00:25","slug":"registre-inactif-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/registre-inactif-en-roumanie\/","title":{"rendered":"Registre inactif en Roumanie"},"content":{"rendered":"

Registre des inactifs en Roumanie \u2013 qu’est-ce que c’est ?<\/strong><\/h2>\n

Le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s est un registre organis\u00e9 par l’Agence Nationale d’Administration Fiscale (A.N.A.F.), qui contient des informations sur les contribuables et payeurs d\u00e9clar\u00e9s inactifs ou r\u00e9activ\u00e9s. Ce registre est r\u00e9glement\u00e9 par l\u2019article 92 du Code de proc\u00e9dure fiscale et a pour principal objectif d\u2019assurer la transparence et d\u2019informer le public sur la situation fiscale des contribuables et payeurs.<\/p>\n

Conform\u00e9ment aux dispositions de l\u2019article 92, alin\u00e9a (1) du Code de proc\u00e9dure fiscale, un contribuable\/payant personne morale ou toute entit\u00e9 sans personnalit\u00e9 juridique peut \u00eatre d\u00e9clar\u00e9 inactif et \u00eatre soumis aux dispositions du Code fiscal relatives aux effets de l\u2019inactivit\u00e9 dans les situations suivantes :<\/p>\n

a) il ne remplit aucune obligation d\u00e9clarative pr\u00e9vue par la loi pendant un semestre calendaire ;<\/p>\n

b) il \u00e9vite les contr\u00f4les de l’administration fiscale centrale en d\u00e9clarant des informations d\u2019identification du si\u00e8ge fiscal ne permettant pas \u00e0 l\u2019administration fiscale de l\u2019identifier ;<\/p>\n

c) l’administration fiscale centrale constate qu’il ne fonctionne pas \u00e0 l’adresse de son si\u00e8ge fiscal d\u00e9clar\u00e9 ;<\/p>\n

d) une mention d\u2019inactivit\u00e9 temporaire est inscrite au registre du commerce ;<\/p>\n

e) la dur\u00e9e de fonctionnement de la soci\u00e9t\u00e9 est expir\u00e9e ;<\/p>\n

f) la soci\u00e9t\u00e9 ne poss\u00e8de plus d\u2019organes statutaires ;<\/p>\n

g) la dur\u00e9e de d\u00e9tention du local servant de si\u00e8ge social est expir\u00e9e.<\/p>\n

Il existe \u00e9galement une exception pr\u00e9vue \u00e0 l\u2019article 92, alin\u00e9a (1^1), selon laquelle un contribuable\/payant ayant fait l\u2019objet d\u2019une proc\u00e9dure de faillite simplifi\u00e9e, d\u2019une liquidation ou pour lequel une d\u00e9cision de dissolution a \u00e9t\u00e9 adopt\u00e9e n’est d\u00e9clar\u00e9 inactif que s’il ne remplit pas ses obligations d\u00e9claratives pendant un semestre calendaire.<\/p>\n

La d\u00e9claration d\u2019inactivit\u00e9 est faite par d\u00e9cision \u00e9mise par l\u2019administration fiscale centrale, conform\u00e9ment aux comp\u00e9tences et \u00e0 la proc\u00e9dure \u00e9tablie par arr\u00eat\u00e9 du pr\u00e9sident de l\u2019A.N.A.F., laquelle est communiqu\u00e9e au contribuable\/payant (art. 92, alin\u00e9a (4)).<\/p>\n

Les effets de la d\u00e9claration d\u2019inactivit\u00e9 prennent effet vis-\u00e0-vis des tiers \u00e0 partir du lendemain de l\u2019inscription au registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s.<\/p>\n

Ce registre est public et affich\u00e9 sur le site de l\u2019A.N.A.F. en Roumanie, l’inscription \u00e9tant effectu\u00e9e par l’administration fiscale centrale \u00e9mettrice dans un d\u00e9lai maximum de 5 jours \u00e0 compter de la date de communication de la d\u00e9cision de d\u00e9claration d\u2019inactivit\u00e9\/r\u00e9activation.<\/p>\n

Le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s contient les informations suivantes :<\/p>\n

a) informations d\u2019identification du contribuable\/payant ;<\/p>\n

b) date de d\u00e9claration d\u2019inactivit\u00e9 du contribuable\/payant ;<\/p>\n

c) date de r\u00e9activation ;<\/p>\n

d) nom de l’administration fiscale centrale ayant \u00e9mis la d\u00e9cision de d\u00e9claration d\u2019inactivit\u00e9\/r\u00e9activation ;<\/p>\n

e) autres mentions.<\/p>\n

\"ANAF\"
Photo : brasovstiri.ro<\/figcaption><\/figure>\n

Registre des inactifs \u2013 o\u00f9 peut-on le consulter en Roumanie?<\/strong><\/h3>\n

Le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s est un outil essentiel organis\u00e9 par l\u2019Agence Nationale d\u2019Administration Fiscale (A.N.A.F.), fournissant des informations essentielles sur la situation fiscale des contribuables et des payeurs. Afin d’assurer la transparence et un acc\u00e8s facilit\u00e9 \u00e0 ces informations, l\u2019A.N.A.F. met \u00e0 disposition du public un moyen simple de v\u00e9rification du registre des inactifs.<\/p>\n

Conform\u00e9ment aux dispositions de l\u2019article 92, alin\u00e9a (11) du Code de proc\u00e9dure fiscale, le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s est public et affich\u00e9 sur le site de l\u2019A.N.A.F. Ainsi, toute personne int\u00e9ress\u00e9e peut acc\u00e9der et consulter ce registre sous format \u00e9lectronique, sans avoir besoin de se rendre dans les bureaux de l’institution ou de soumettre des demandes \u00e9crites.<\/p>\n

Pour v\u00e9rifier si un contribuable ou un payeur est inscrit dans le registre des inactifs, les \u00e9tapes sont tr\u00e8s simples :<\/p>\n

– Acc\u00e9dez au site officiel de l\u2019Agence Nationale d\u2019Administration Fiscale (A.N.A.F.) \u00e0 l\u2019adresse suivante : https:\/\/www.anaf.ro\/inactivi\/.
\n– Sur la page d\u00e9di\u00e9e au registre des inactifs, vous trouverez un champ de recherche dans lequel vous pouvez saisir le nom ou le code d\u2019identification fiscale (CIF) du contribuable\/payant que vous souhaitez v\u00e9rifier.
\n– Apr\u00e8s avoir saisi les informations d\u2019identification, cliquez sur le bouton de recherche et le syst\u00e8me affichera les r\u00e9sultats.
\n– Si le contribuable\/payant recherch\u00e9 est inscrit dans le registre des inactifs, vous pourrez consulter des informations telles que la date de d\u00e9claration d\u2019inactivit\u00e9, la date de r\u00e9activation (le cas \u00e9ch\u00e9ant) ainsi que d’autres mentions pertinentes.<\/p>\n

Il est important de noter que, selon l\u2019article 92, alin\u00e9a (12) du Code de proc\u00e9dure fiscale, l’inscription dans le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s est effectu\u00e9e par l\u2019administration fiscale centrale \u00e9mettrice apr\u00e8s communication de la d\u00e9cision de d\u00e9claration d\u2019inactivit\u00e9\/r\u00e9activation, dans un d\u00e9lai maximum de 5 jours \u00e0 compter de la date de communication. Par cons\u00e9quent, les informations disponibles sur le site de l\u2019A.N.A.F. sont mises \u00e0 jour rapidement, refl\u00e9tant la situation r\u00e9elle des contribuables et payeurs.<\/p>\n

La possibilit\u00e9 de v\u00e9rifier en ligne le registre des inactifs constitue un avantage significatif tant pour les autorit\u00e9s que pour le public. Cette mesure facilite l\u2019acc\u00e8s aux informations, r\u00e9duit la bureaucratie et am\u00e9liore l\u2019efficacit\u00e9 dans la v\u00e9rification de la situation fiscale des contribuables et payeurs. De plus, la publication du registre sur le site de l\u2019A.N.A.F. contribue \u00e0 renforcer la conformit\u00e9 fiscale et la transparence dans la relation entre les autorit\u00e9s et les contribuables\/payeurs.<\/p>\n

Pour r\u00e9pondre \u00e0 la question, la v\u00e9rification du registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s peut \u00eatre effectu\u00e9e facilement en acc\u00e9dant au site officiel de l\u2019Agence Nationale d\u2019Administration Fiscale (A.N.A.F.) \u00e0 l\u2019adresse suivante : https:\/\/www.anaf.ro\/inactivi\/.<\/p>\n

Cet outil \u00e9lectronique permet un acc\u00e8s rapide et transparent aux informations essentielles sur la situation fiscale des contribuables et payeurs, constituant l’une des mesures importantes mises en place par l\u2019A.N.A.F. pour assurer une meilleure communication et collaboration avec le public.<\/p>\n","protected":false},"excerpt":{"rendered":"

Registre des inactifs en Roumanie \u2013 qu’est-ce que c’est ? Le registre des contribuables\/payeurs inactifs\/r\u00e9activ\u00e9s est un registre organis\u00e9 par l’Agence Nationale d’Administration Fiscale (A.N.A.F.), qui contient des informations sur les contribuables et payeurs d\u00e9clar\u00e9s inactifs ou r\u00e9activ\u00e9s. Ce registre est r\u00e9glement\u00e9 par l\u2019article 92 du Code de proc\u00e9dure fiscale et a pour principal objectif […]<\/p>\n","protected":false},"author":1,"featured_media":31897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[289,294],"tags":[],"ppma_author":[119],"class_list":["post-31896","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-des-affaires","category-droit-fiscal"],"yoast_head":"\nRegistre inactif en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"Registre inactif 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=32028\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registre inactif en Roumanie - 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