2015.tva aspecte practice alin negrescu
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Aspecte fiscale practice
Alin Negrescu
Director, Servicii de Asisten Fiscal
Bucureti
19 februarie 2015
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Dreptul de deducere al TVA n cazul tranzaciilor
frauduloase
s dein:
- factura emis conform art. 155, alin. (19) din Codul Fiscal;
- dovada plii facturii dac aplic sistemul
de TVA la ncasare);
- DVI / act constator emise de organelle
vamale / declaraie de import pentru TVA i
accize pentru importuri.
1. FORMALE
pentru exercitarea dreptului de deducere al TVA, persoana impozabil
trebuie s ndeplineasc anumite
CONDIII:
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Dreptul de deducere al TVA n cazul tranzaciilor
frauduloase
- efectuate n scopul
desfurrii activitii
economice a societii
(operaiuni care dau drept
de deducere al TVA)
2. DE
SUBSTAN
achiziiile de
bunuri /
servicii:
bunuri /
serviciile
achiziionate
EFECTIV livrate / prestate
!!! Documente justificative !!!
contracte / comenzi;
situaii de lucrri;
note de recepie, etc.
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Dreptul de deducere al TVA n cazul tranzaciilor
frauduloase
Societatea A Societatea B
Beneficiar
FRAUD
24%
TVA
respingere drept de
deducere al TVA la nivelul
Beneficiarului
!!! DAC !!!
se poate dovedi faptul c
Beneficiarul tia c
Societatea B / o alt
persoan care a intervenit
anterior n lanul de
operaiuni era implicat
ntr-o fraud
24% TVA
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Dreptul de deducere al TVA n cazul tranzaciilor
frauduloase
Societatea
mamprestri de servicii (intangibile)
24% TVA taxare inversFilial (RO)
contractul ncheiat ntre cele dou societi;
situaii de lucrri / rapoarte de lucru / alte documente similare pe baza
crora se stabilesc serviciile efectuate;
necesitatea serviciilor i legtura acestora cu activitatea specific a
Filialei.
Risc! Nedeductibilitatea TVA la nivelul Filialei!
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Dreptul de deducere al TVA n cazul tranzaciilor
frauduloase
Reguli anti-abuz Art. 11 din Codul Fiscal
Autoritile fiscale au dreptul:
s nu ia n considerare o tranzacie care nu are un scop economic
s rencadreze forma unei tranzacii pentru a reflecta coninutul
economic
Curtea de Justitie a Uniunii Europene:
Tranzaciile care nu au substan economic i al cror unic scop este acela de a
obine un avantaj fiscal trebuie tratate ca fiind in afara sferei de aplicare a regulilor
de TVA stabilite de Directiva 112/2006 CE.
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Curtea de Justiie a Uniunii Europene (CJUE)
C-131/13
Schoenimport
Italmoda Mariano
Previti vof, C-163/13 i
C-164/13 drept de
deducere al TVA la
nivelul societilor care
au participat n mod
contient la efectuarea
unor tranzacii
frauduloase.
C-324/11 Gbor Tth
drept de deducere al
TVA n cazul achiziiilor
efectuate de la
contribuabili care au a
svrit nereguli, fr
s se dovedeasc n
mod obiectiv faptul c
persoana impozabil
tia c furnizorul / o alt
persoan care a
intervenit anterior n
lanul de operaiuni era
implicat ntr-o fraud.
C-107/13 Firin EOOD
drept de deducere al
TVA pentru avansuri
pltite pentru operaiuni
care nu au mai avut loc
i pentru care furnizorul
nu era autorizat s
efectueze operaiunile
respective.
cazuri ale Curii de Justiie al Uniunii Europene cu privire la dreptul de
deducere al TVA n cazul tranzaciilor frauduloase
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82015 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
Servicii electronice - Exemplu
O persoan fizic cu reedina obinuit n Romnia cumpr un film de la
Societatea FILM stabilit i nregistrat n scopuri de TVA n Germania. Filmul
este descrcat de ctre persoana fizic ntr-un internet cafe din Paris.
Societatea FILMPersoan fizic
romnDownload Film
Paris Internet CafeGermania
Serviciu impozabil n
Frana
Prezumie cu privire la
locul de stabilire al
beneficiarului
Adresa IP (protocol de
internet) a dispozitivului
utilizat de ctre client
*
*
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Decizia CJUE in cazul C-7/13 Skandia America Corporation tratamentul TVA al
tranzaciilor efectuate ntre sediul principal i sucursal
9
CJUE a decis urmtoarele
serviciile prestate ctre o sucursal care este membr a unui grup de TVA sunt
considerate a fi sunt prestate n beneficiul grupului de TVA ca persoan
impozabil.
decizia n cazul FCE Bank (C-210/04) ?
Societatea
mam
(Grup TVA)
Sucursal
(RO)
Servicii
24% TVA
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Negociere (intermediere) vs. consultan
10
Consultant InvestitorServicii
Negociere legata de vazare titluri de participare:
Efectuarea tuturor demersurilor pentru punerea n contact a celor
dou pari, vanztor si cumprtor
Contravaloarea serviciilor este stabilit strict n funcie de
concretizarea tranzaciei
C-44/11 Deutsche Bank AG
C-453/05 Volker Ludwig
C-235/00 CSC Financial Services
Negociere scutit de TVA
vs.
Consultan taxabil
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2015 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of
independent firms are affiliated with KPMG International. KPMG International provides no client services. No member
firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG
International have any such authority to obligate or bind any member firm. All rights reserved.
Beneficiile statutului de operator economic autorizat (AEO)
11
AEO
Romnia Alt stat membru
import
NON - UE
Livrare intracomunitar
Numr redus de controale vamale
Certificat de amnare a plii TVA
n vam
Simplificri la obinerea
autorizaiilor vamale
Exonerare de la garantarea TVA
Acces la proceduri simplificate de
vmuire (vmuire la domiciliu)
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2015 KPMG Romania S.R.L., a Romanian limited
liability company and a member firm of the KPMG
network of independent member firms affiliated with
KPMG International Cooperative (KPMG
International), a Swiss entity. All rights reserved.
Printed in Romania.
The KPMG name, logo and cutting through
complexity are registered trademarks or trademarks
of KPMG International Cooperative (KPMG
International).
Mulumesc !
Alin NegrescuDirector, Indirect Taxation
Services, KPMG
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