2015.TVA Aspecte Practice Alin Negrescu

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Aspecte fiscale practice Alin Negrescu Director, Servicii de Asistenţă Fiscală București 19 februarie 2015

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2015.TVA Aspecte Practice Alin Negrescu

Transcript of 2015.TVA Aspecte Practice Alin Negrescu

  • Aspecte fiscale practice

    Alin Negrescu

    Director, Servicii de Asisten Fiscal

    Bucureti

    19 februarie 2015

  • 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:

  • 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.

  • 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

  • 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!

  • 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.

  • 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

  • 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

    *

    *

  • 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

  • 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

  • 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)

  • 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