{"id":14206,"date":"2025-02-17T19:27:24","date_gmt":"2025-02-17T17:27:24","guid":{"rendered":"https:\/\/ceccarmures.ro\/ro\/?p=14206"},"modified":"2025-02-17T19:27:26","modified_gmt":"2025-02-17T17:27:26","slug":"directiva-faster-un-sistem-transfrontalier-de-scutire-de-la-plata-impozitului-retinut-la-sursa","status":"publish","type":"post","link":"https:\/\/ceccarmures.ro\/ro\/directiva-faster-un-sistem-transfrontalier-de-scutire-de-la-plata-impozitului-retinut-la-sursa\/","title":{"rendered":"Directiva FASTER: un sistem transfrontalier de scutire de la plata impozitului re\u021binut la surs\u0103"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e11403da2a6\" class=\"fw-col-sm-12 tf-sh-e92771a096c2a2cbe43d291622b4de92\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-bf49263ddc8494c6736cd27d4c5f9768 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33163\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-1024x576.png\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-1024x576.png 1024w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-300x169.png 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-150x84.png 150w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-768x432.png 768w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-1536x864.png 1536w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/Mockup-Directiva-Faster-2048x1152.png 2048w\" alt=\"\" width=\"1024\" height=\"576\" \/><\/figure>\n<\/div>\n<p>Ini\u021biativa\u00a0<a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13031-Withholding-taxes-new-EU-system-for-the-avoidance-of-double-taxation-and-prevention-of-tax-abuse-Faster-and-Safer-Relief-of-Excess-Withholding-Taxes_en\" target=\"_blank\" rel=\"noreferrer noopener\">FASTER<\/a>\u00a0a Comisiei Europene vizeaz\u0103 asigurarea faptului c\u0103 statele membre cu pie\u021be de capital mari introduc proceduri armonizate de \u201escutire la surs\u0103\u201d \u0219i\/sau sisteme de rambursare mai rapide pentru \u201eimpozitul re\u021binut la surs\u0103 (IRS) excedentar\u201d.<\/p>\n<p>\u00cen prezent, statele membre re\u021bin adesea mai mult impozit pe pl\u0103\u021bile de dividende \u0219i de dob\u00e2nzi de la contribuabilii nereziden\u021bi dec\u00e2t o fac pentru propriii reziden\u021bi, chiar \u0219i atunci c\u00e2nd nereziden\u021bii sunt reziden\u021bi \u00een alte state membre ale UE. Aceast\u0103 sum\u0103 mai mare este denumit\u0103 IRS excedentar.<\/p>\n<p>Aceast\u0103 legisla\u021bie permite deducerea \u0219i\/sau rambursarea mai rapid\u0103 a impozitului re\u021binut la surs\u0103 \u0219i este complex\u0103 deoarece ia \u00een considerare particularit\u0103\u021bile na\u021bionale. A\u0219adar, publica\u021bia Accountancy Europe,\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/02\/240926-WHT-FASTER-factsheet_RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Directiva FASTER: un sistem transfrontalier de scutire de la plata impozitului re\u021binut la surs\u0103<\/em><\/strong><\/a><strong>,<\/strong>\u00a0ofer\u0103 o diagram\u0103 a obliga\u021biilor \u0219i op\u021biunilor care afecteaz\u0103 statele membre.<\/p>\n<p>Profesioni\u0219tii contabili trebuie s\u0103 cunoasc\u0103 modific\u0103rile legislative care ar putea afecta sistemul financiar din statul lor membru. Acest document informativ se concentreaz\u0103 pe aceste aspecte pentru a sus\u021bine profesia \u00een aceast\u0103 sarcin\u0103 \u2013 viz\u00e2nd domenii precum tipurile de tranzac\u021bii afectate, cine va fi afectat \u0219i elementele de baz\u0103 ale prevederilor.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/directiva-faster-un-sistem-transfrontalier-de-scutire-de-la-plata-impozitului-retinut-la-sursa-a14820\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Ini\u021biativa\u00a0FASTER\u00a0a Comisiei Europene vizeaz\u0103 asigurarea faptului c\u0103 statele membre cu pie\u021be de capital mari introduc proceduri armonizate de \u201escutire la surs\u0103\u201d \u0219i\/sau sisteme de rambursare mai rapide pentru \u201eimpozitul re\u021binut la surs\u0103 (IRS) excedentar\u201d. \u00cen [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":14192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-14206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/comments?post=14206"}],"version-history":[{"count":2,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14206\/revisions"}],"predecessor-version":[{"id":14208,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/14206\/revisions\/14208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media\/14192"}],"wp:attachment":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media?parent=14206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/categories?post=14206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/tags?post=14206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}