{"id":3115,"date":"2026-05-27T07:58:25","date_gmt":"2026-05-27T07:58:25","guid":{"rendered":"https:\/\/avocat-iovan.ro\/?p=3115"},"modified":"2026-05-27T08:01:23","modified_gmt":"2026-05-27T08:01:23","slug":"3115-2","status":"publish","type":"post","link":"https:\/\/avocat-iovan.ro\/en_gb\/3115-2\/","title":{"rendered":"TVA NEGATIV = IMPRESCRIPTIBIL"},"content":{"rendered":"<p>Un RIL &#8211; OBLIGATORIU-.<\/p>\n<p>Ast\u0103zi, 20 aprilie 2026, \u00cenalta Curte de Casa\u021bie \u0219i Justi\u021bie a transmis un comunicat important pentru contribuabili.<\/p>\n<p>RIL \u00eenseamn\u0103 ,,recurs \u00een interesul legii&#8221;. Pe scurt, este mecanismul prin care \u00ceCCJ stabile\u0219te cum trebuie interpretat\u0103 corect o lege atunci c\u00e2nd exist\u0103 practici diferite \u00een instan\u021be.<br \/>\nDecizia dat\u0103 prin RIL devine obligatorie pentru toat\u0103 lumea.<\/p>\n<p>Ce a stabilit ICCJ acum, prin comunicatul de pres\u0103 anun\u021bat: TVA negativ (de recuperat) NU se pierde \u00een timp. Mai exact, dreptul de a reporta soldul sumei negative de TVA NU ESTE PRESCRIPTIBIL.<\/p>\n<p>Pe \u00een\u021belesul tuturor: dac\u0103 ai TVA de recuperat \u0219i nu \u00eel po\u021bi compensa imediat, nu \u00eel pierzi dup\u0103 c\u00e2\u021biva ani. \u00cel po\u021bi reporta \u00een continuare, f\u0103r\u0103 limit\u0103 de timp, p\u00e2n\u0103 \u00eel folose\u0219ti sau p\u00e2n\u0103 la \u00eencetarea activit\u0103\u021bii.<\/p>\n<p>De ce conteaz\u0103: nu mai exist\u0103 riscul s\u0103 pierzi TVA-ul din cauza prescrip\u021biei, se confirm\u0103 c\u0103 TVA func\u021bioneaz\u0103 continuu, de la o perioad\u0103 fiscal\u0103 la alta,<br \/>\n\u0219i se echilibreaz\u0103 rela\u021bia dintre contribuabil \u0219i autorit\u0103\u021bi.<\/p>\n<p>Decizia este definitiv\u0103 \u0219i obligatorie, conform Codului de procedur\u0103 civil\u0103, urm\u00e2nd s\u0103 fie publicat\u0103 \u00een Monitorul Oficial.<\/p>","protected":false},"excerpt":{"rendered":"<p>Un RIL &#8211; OBLIGATORIU-. Ast\u0103zi, 20 aprilie 2026, \u00cenalta Curte de Casa\u021bie \u0219i Justi\u021bie a transmis un comunicat important pentru contribuabili. RIL \u00eenseamn\u0103 ,,recurs \u00een interesul legii&#8221;. Pe scurt, este mecanismul prin care \u00ceCCJ stabile\u0219te cum trebuie interpretat\u0103 corect o lege atunci c\u00e2nd exist\u0103 practici diferite \u00een instan\u021be. Decizia dat\u0103 prin RIL devine obligatorie pentru [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":3116,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113],"tags":[],"class_list":["post-3115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole"],"_links":{"self":[{"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/posts\/3115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/comments?post=3115"}],"version-history":[{"count":3,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/posts\/3115\/revisions"}],"predecessor-version":[{"id":3120,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/posts\/3115\/revisions\/3120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/media\/3116"}],"wp:attachment":[{"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/media?parent=3115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/categories?post=3115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avocat-iovan.ro\/en_gb\/wp-json\/wp\/v2\/tags?post=3115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}