\u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie a admis, luni, recursul \u00een interesul legii formulat de Avocatul Poporului, \u00een sensul c\u0103, pentru sumele \u00eencasate cu titlu de tax\u0103 de prim\u0103 \u00eenmatriculare, tax\u0103 de poluare \u015fi tax\u0103 pentru emisii poluante, restituite prin hot\u0103r\u00e2ri judec\u0103tore\u015fti, se aplic\u0103 dob\u00e2nda fiscal\u0103, care curge de la data pl\u0103\u0163ii acestor taxe, informeaz\u0103 un comunicat al Avocatului Poporului.<\/p>\n
Conform deciziei ICCJ, dob\u00e2nda care se acord\u0103 pentru sumele \u00eencasate cu titlu de tax\u0103 de prim\u0103 \u00eenmatriculare, tax\u0103 pe poluare \u015fi tax\u0103 pentru emisii poluante, restituite prin hot\u0103r\u00e2ri judec\u0103tore\u015fti, este dob\u00e2nda fiscal\u0103 prev\u0103zut\u0103 de dispozi\u0163iile art. 124 alin. (1) \u015fi alin. (2) din Codul de procedur\u0103 fiscal\u0103, republicat, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, coroborat cu dispozi\u0163iile cu art. 120 alin. (7) din acela\u015fi act normativ.<\/p>\n
\u00cen aceea\u015fi decizie, ICCJ a mai statuat faptul c\u0103 momentul de la care curge dob\u00e2nda fiscal\u0103 pentru sumele \u00eencasate cu titlu de tax\u0103 de prim\u0103 \u00eenmatriculare, tax\u0103 pe poluare \u015fi tax\u0103 pentru emisii poluante, restituite \u00een temeiul hot\u0103r\u00e2rilor judec\u0103tore\u015fti, este reprezentat de data pl\u0103\u0163ii acestor taxe.<\/p>\n
\u00cen recursul \u00een interesul legii formulat \u00een data de 24 septembrie 2013, Avocatul Poporului a constatat c\u0103 instan\u0163ele de judecat\u0103 s-au pronun\u0163at \u00een mod diferit asupra temeiului legal \u00een baza c\u0103ruia s-a stabilit cuantumul prejudiciului cauzat contribuabilului.<\/p>\n
Avocatul Poporului a opinat c\u0103 dreptul contribuabilului implic\u0103 \u00een mod necesar plata de dob\u00e2nzi \u00eencep\u00e2nd de la data pl\u0103\u0163ii sumelor \u00eencasate de administra\u0163iile finan\u0163elor publice din \u0163ar\u0103. Aceast\u0103 opinie a fost justificat\u0103 de faptul c\u0103, \u00eencep\u00e2nd de la aceast\u0103 dat\u0103, iar nu de la o alt\u0103 dat\u0103 ulterioar\u0103, contribuabilul suport\u0103 pierderi reprezentate de indisponibilizarea sumelor \u00een cauz\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00cenalta Curte de Casa\u0163ie \u015fi Justi\u0163ie a admis, luni, recursul \u00een interesul legii formulat de Avocatul Poporului, \u00een sensul c\u0103,<\/p>\n","protected":false},"author":1,"featured_media":2972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":"","jetpack_publicize_message":""},"categories":[11],"tags":[],"class_list":["post-2971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri-interne"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/realitatearutiera.ro\/wp-content\/uploads\/2015\/07\/xyzdd.jpg?fit=620%2C350&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p61naM-LV","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/2971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2971"}],"version-history":[{"count":1,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/2971\/revisions"}],"predecessor-version":[{"id":2973,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/posts\/2971\/revisions\/2973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=\/wp\/v2\/media\/2972"}],"wp:attachment":[{"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/realitatearutiera.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}