{"id":161744,"date":"2026-04-20T15:50:07","date_gmt":"2026-04-20T15:50:07","guid":{"rendered":"https:\/\/www.europesays.com\/ro\/161744\/"},"modified":"2026-04-20T15:50:07","modified_gmt":"2026-04-20T15:50:07","slug":"dreptul-de-deducere-al-tva-este-imprescriptibil","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ro\/161744\/","title":{"rendered":"dreptul de deducere al TVA este imprescriptibil"},"content":{"rendered":"<p class=\"p1\" id=\"p-0\">Ast\u0103zi, Completul pentru solu\u021bionarea recursului \u00een interesul legii, compus din 25 judec\u0103tori ai instan\u021bei supreme, a stabilit c\u0103 \u00een interpretarea \u0219i aplicarea art 147 indice 3 din Codul fiscal Dreptul persoanei impozabile de a reporta soldul sumei negative a TVA \u00een decontul de TVA aferent perioadelor fiscale ulterioare nu este prescriptibil, <a href=\"https:\/\/www.iccj.ro\/media-3\/comunicate-de-presa\/\" rel=\"nofollow noopener\" target=\"_blank\">anun\u021b\u0103 \u00ceCCJ.<\/a><\/p>\n<p class=\"p1\" id=\"p-1\">Solu\u021bia stabile\u0219te, astfel, c\u0103 orice agent economic sau persoan\u0103 fizic\u0103, care are calitatea de contribuabil \u0219i are de reportat sume de TVA pe care le-a pl\u0103tit \u0219i pe care nu le poate compensa cu TVA datorat, poate s\u0103 fac\u0103 acest lucru ulterior, p\u00e2n\u0103 la \u00eencetarea activit\u0103\u021bii, f\u0103r\u0103 a i se putea opune prescrip\u021bia.<\/p>\n<p class=\"p1\" id=\"p-2\">Decizia aplic\u0103 principiile constitu\u021bionale ale fiscalit\u0103\u021bii \u0219i \u021bine seama de natura continu\u0103, ciclic\u0103 lunar\u0103 a raportului balan\u021bei de TVA \u0219i asigur\u0103 astfel egalitatea de tratament \u00eentre contribuabil \u0219i organul fiscal, d\u00e2nd o expresie concret\u0103 drepturilor contribuabilului.<\/p>\n<p class=\"p1\" id=\"p-3\">Decizia este definitiv\u0103 \u0219i obligatorie, conform art. 517 alin. (4) din Codul de procedur\u0103 civil\u0103, considerentele urm\u00e2nd s\u0103 fie publicate \u00een Monitorul Oficial, Partea I.<\/p>\n<p id=\"p-4\">Decizia reflect\u0103 un principiu fundamental al sistemului de TVA: dreptul de deducere este un element esen\u021bial care nu poate fi limitat arbitrar dac\u0103 sunt \u00eendeplinite condi\u021biile de fond. Se evit\u0103 situa\u021bia \u00een care statul s-ar \u00eembog\u0103\u021bi f\u0103r\u0103 just\u0103 cauz\u0103 invoc\u00e2nd termene de prescrip\u021bie pentru sume care au fost deja achitate sau suportate de agentul economic.<\/p>\n","protected":false},"excerpt":{"rendered":"Ast\u0103zi, Completul pentru solu\u021bionarea recursului \u00een interesul legii, compus din 25 judec\u0103tori ai instan\u021bei supreme, a stabilit c\u0103&hellip;\n","protected":false},"author":2,"featured_media":161745,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[47000,32,33,31,47001,36,37,27,9188,47002,34,35,25,3433,41,40,38,39,15767,26,28,29,30,2235],"class_list":{"0":"post-161744","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-romania","8":"tag-agenti-economici","9":"tag-breaking-news","10":"tag-breakingnews","11":"tag-cele-mai-populare-subiecte","12":"tag-deducere","13":"tag-featured-news","14":"tag-featurednews","15":"tag-headlines","16":"tag-iccj","17":"tag-imprescriptibil","18":"tag-latest-news","19":"tag-latestnews","20":"tag-news","21":"tag-persoane-fizice","22":"tag-ro","23":"tag-romana","24":"tag-romania","25":"tag-romanian","26":"tag-stat","27":"tag-stiri","28":"tag-titluri","29":"tag-top-stories","30":"tag-topstories","31":"tag-tva"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ro\/116437832247797747","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/161744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/comments?post=161744"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/161744\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media\/161745"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media?parent=161744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/categories?post=161744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/tags?post=161744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}