Finante-Banci
Procedura de infringement impotriva Romaniei pentru impozitarea societatilor straine
Comisia Europeana a deschis joi
impotriva Romaniei doua proceduri de infringement privind incalcarea
legislatiei comunitare cu privire la sistemul discriminatoriu de
impozitare a societatilor straine si neplata pensiilor catre
cetatenii greci care au lucrat in tara noastra.
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„Comisia Europeana a cerut astazi
oficial Romaniei sa modifice tratamentul fiscal discriminatoriu
aplicat societatilor straine”, informeaza Comisia Europena,
potrivit Mediafax.
In temeiul legislatiei fiscale romane,
o societate straina cu mai multe sedii in Romania face obiectul
regimului fiscal al intreprinderilor pentru fiecare dintre sedii in
mod individual, in pofida faptului ca acestea nu au personalitate
juridica separata.
„Imposibilitatea unui contribuabil
strain de a consolida rezultatele tuturor sediilor sale din Romania
se traduce printr-un dezavantaj la nivelul fluxului de numerar sau
prin impozite mai mari pentru entitatea juridica straina. Potrivit
Comisiei, aceasta restrictie contravine libertatii de stabilire
garantate de tratatele UE”, mai transmite Comisia.
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