Fiscal Code Research Articles

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

The article discusses a series of conceptual and practical aspects related to the taxation of incomes obtained by natural persons from lease contracts in the year 2011. Under the provisions of Law No. 296/2020 amending and complementing Law No. 227/2015 on the Fiscal Code a new mechanism of determining and declaring annual income obtained from leasing out rooms situated in personal dwellings for touristic purposes has been approved. These incomes are determined based on the tax system’s annual income tax rules, without the possibility of opting for the system of determining the real income based on accounting data. As a novelty, from 2021 onwards, taxpayers who earn income from the transfer of the use of property under a lease contract, where the lease is the equivalent in lei of a currency, determine the gross annual income on the basis of the monthly lease valued at the average annual exchange rate of the foreign exchange market, communicated by the NBR, in the year in which the respective income was obtained.

Accounting for the Loans Granted for Early Education

On November 2020, the Law No. 239/2020 for amending and supplementing Law No. 227/2015 on the Fiscal Code introduced an incentive regarding early education. Thus, according to the law mentioned, expenses with early education are not deductible when the income tax is calculated, but taxpayers that incur this type of expenses subside them from the income tax owned, but not exceeding 1,500 RON/month for each child. If the amount exceeded the income tax owed, according to the law for the amendment of the Fiscal Code, the difference could have been subsided, in order, from the payroll tax retained by the taxpayer for the employees, from the VAT owed or from the excise duties owed. Currently, on the basis of the questions related to the way of interpretation and application of the regulations regarding the incentives provided for early education, the government decided to suspend the incentive till the end of 2021. In order to consider the fact that in the first quarter of 2021 there were taxpayers that incurred expenses with early education for which they could have benefited from incentives, the Government Ordinance No. 19/2021 regarding certain fiscal measure, as well as on amending and supplementing certain pronouncements in the fiscal field and, based on this, the Order of the President of the National Agency for Fiscal Administration No. 653/2021 for the approval of the model and of the way of filling and managing the 711 form “Statement of adjustment for the early education expenses”, which states the use of a new form only for those who applied the incentive for early education and had to deduct the amounts spent from other taxes owed as well, not only from the income tax.

Exemptions from the Payment of the Income Tax

Those who benefit from income obtained through salaries owe a final monthly tax that is calculated and deducted at source by the income payers. In this article, we present aspects regarding exemptions from the payment of income tax according to the Fiscal Code and the related Implementing Rules, alongside a series of examples, in order to provide the best understanding as possible.

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

Statement 311

This article presents a series of aspects related to the statement 311, regarding the collected value added tax owed by those tax payers whose registration number for VAT purposes has been cancelled in accordance with art. 316 para. (11) (a)-(e), (g) or (h) from Law No. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented.

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights. In terms of tax filling and payment obligations, there are two types of beneficiaries of the intellectual property rights: dependent taxable persons and independent taxable persons. These two categories pay income tax and also have the obligation to pay social contributions under certain conditions stated by the Fiscal Code. The independent taxable persons can choose to calculate the tax according to the actual system or based on flat-rate expenses.

The Single Return for the Year 2020

The Order of the President of the National Agency for Fiscal Administration 139/2020 presents the model, the content and the submission and management procedure for the single return for income tax and social contributions paid by natural persons. By the means of this form, the natural persons declare the income tax and the social contributions for the year 2019, as well as the estimated income tax and social contributions for the year 2020. The single return shall be filled and submitted by the natural persons who, individually or through a form of association, register revenues/losses in Romania and/or abroad and who owe income tax and mandatory social contributions according to the provisions of the Fiscal Code, as well as other natural persons who are not registering revenues, but choose to pay the health insurance contributions. This article presents illustrations regarding the filling of the single return and the taxation mechanism for revenues and social contributions owed by natural persons who register other types of revenues than salary.

The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession

The present article discusses a series of theoretical and practical aspects regarding the taxation of income obtained from practicing the expert accountant and licensed accountant profession. The tax payers obtaining their income through independent activities have the obligation of estimating the annual net income for the fiscal year 2020 for the purpose of determining the estimated annual tax and the social security contributions, as appropriate. In order to do this, they will have to submit the unique statement to the qualified taxation body until the date set out by the Fiscal Code.

A New Approach to Develop Collaborative Ontology based BPMN Case Study: Generation of Fiscal Code

A New Approach to Develop Collaborative Ontology based BPMN Case Study: Generation of Fiscal Code

Split payment and criminal fiscal law

Split payment and criminal fiscal lawSummaryThe purpose of the article is to present solutions in Polish criminal fiscal law aimed at protecting the mandatory use of the split payment mechanism. The analysis is preceded by a brief overview of instruments aimed at counteracting tax fraud as well as the effects of tax fraud. The main element of the article are considerations regarding article 57c of the Criminal Fiscal Code penalising making payments without using the split payment mechanism.

A gloss to the Supreme Court Judgment of 5 March 2019, IV KK 484/17

This gloss discusses the issue of the prosecutor’s supervision over preparatory proceedings carried out by a financial authority of preparatory proceedings and the procedural consequences of the prosecutor undertaking supervision of such proceedings. The author is of the opinion that a procedural act performed by the prosecutor consisting in extending the period of enquiry carried out by the financial authority of preparatory proceedings for more than 6 months, does not constitute a decision which is accidental in nature and may not be deemed to be a technical act. Such an act is supervisory in nature. Consequently, if it is assumed that the prosecutor’s decision on the extension under Article 153 § 1 sentence 3 of the Penal and Fiscal Code for the period of more than 6 months of the enquiry concerning a fiscal offence, conducted by a financial authority of preparatory proceedings, means that the said prosecutor undertakes supervision over the said enquiry, then Article 155 § 1 and 2 of the Penal and Fiscal Code must be applied for the purpose of preparing and filing an indictment with the court. In accordance with the law applicable as of 1 July 2015, the financial authority of preparatory proceedings which conducted the investigation as well as the enquiry under the prosecutor’s supervision must prepare an indictment taking into consideration its formal requirements as set out in Article 119 of the Code of Criminal Procedure, Article 332 of the Code of Criminal Procedure, Article 333 of the Code of Criminal Procedure in connection with Article 113 § 1 of the Penal and Fiscal Code, and it must subsequently transfer it to the prosecutor, who approves it and files it with the court. The act of filing an indictment with the court by the Customs Office, where the enquiry was under the prosecutor’s supervision, and where such indictment was filed without the prosecutor’s approval, must be deemed to have been undertaken by an unauthorized body, which constitutes a negative procedural premise which is the absence of indictment by an authorised prosecuting organ (Article 17 § 1 point 9 of the Code of Criminal Procedure).

Poreski delikti u zakonodavstvu Savezne Republike Nemačke

Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses. These offenses are prescribed by national legislation of all States. Sometimes it is necessary to adjust their legal description with EU legal standards and to the practical requests. Tax misdemeanours are prescribed in all countries by tax law, but tax crimes in some countries are prescribed by primary and in some others by secondary criminal legislaton. In former Member States of the Socialist Federal Republic of Yugoslavia (excluding the Republic of Serbia) tax crimes are prescribed by primary criminal legislation, while Italian and German legislation contain specific solutions. In Italy tax crimes are prescribed by the Law on tax offenses, and in the Federal Republic of Germany by Fiscal Code. Bearing in mind that the German legislation had a major impact on the development of the criminal law of the Republic of Serbia, in this paper we analyse the provisions that prescribe tax offences in the Federal Republic of Germany. The objective of such analysis is to provide recommendations for possible improvement of the national legislation of the Republic of Serbia.

Environmental Taxation by Senda Federal Contribution in Mexico

The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.

К вопросу о предмете уклонения от уплаты налогов в Германии

The article examines the subject of tax evasion in Germany, namely, the concept and features of tax payment in Germany, tax classification in the doctrine of German criminal law. The author analyzes the concept of tax, fixed in §3 of the The Fiscal Code of Germany, and gives an example that helps to distinguish tax evasion from other violations of the law. The study of the experience of the German legislator is not only interesting, but also necessary for the reform of national criminal legislation, because the usage of foreign experience in combating with tax crimes allows us to formulate a set of effective national criminal and legal measures to counteract this type of crime, taking into account the specifics in Russia.

La interpretación jurídica y la materia fiscal

En el marco de definiciones, clasificaciones y problemática de la interpretación jurídica y de sus reglas, y de argumentos en contra del apotegma clara non sunt interpretada, en el presente trabajo se realiza un análisis del precepto jurídico central en la regulación de la actividad hermenéutica dentro de la materia tributaria federal: el artículo 5º del Código Fiscal de la Federación. También se analizan las tesis jurisprudenciales aplicables, y se lleva a cabo la valoración de la constitucionalidad de tal precepto. Esto se desarrolla a través de una metódica investigación conceptual de expresiones relevantes del lenguaje legal, jurisprudencial y constitucional, continentes de las nociones de “aplicación jurídica”, “aplicación estricta”, “aplicación no estricta”, “interpretación- comprensión”, “interpretación-explicación”, etc.

The recent Italian vaccination law and the role of Local Health Authorities: the case of LHA Roma 1

Abstract Issue/problem The increase of vaccine hesitancy is leading to decrease vaccination coverage. In Italy, a new vaccination law was approved in July 2017 to contrast the spread of preventable infections. 10 vaccines became mandatory for children and unaccompanied foreign minors aged 0-16 and provided for free according to the national immunization schedule for each birth cohort. Being vaccinated is now required to attend schools and kindergartens even if a ban for students aged 0-6 or a fine for the other are previewed. Description of the problem According to the law, in Lazio Region, a web platform was realized in May 2018 in order to permit schools to update the list of their pupils. Medical doctors from LHAs had to evaluate continuously the updated lists, verifying the vaccination status of each student in order to approve their enrolment at schools or to recall parents providing counseling about vaccination. Results From August 2018 to March 2019 schools settled in the area of LHA Roma 1 registered 121.687 pupils (among those 105.720 pupils were also resident in the area of LHA Roma 1). After a preliminary check within data already present in the regional vaccination registry, around 30 healthcare operators, from the 6 healthcare districts of LHA Roma 1, were widely involved in order to evaluate pupils’ vaccination status. The number of evaluations decreases in the same period from 19.634 to 4921, but 4908 out of these 4921 were pupils not found in the regional vaccination registry, probably for errors in the registration of personal data such as the fiscal code. Some students’ families received vaccination counseling. Lessons The web platform realization was an innovative way to monitor vaccination status: it facilitates a further collaboration among schools and LHAs in order to guarantee health in community and to increase awareness about vaccinations and their benefits. A great involvement of schools and healthcare operators was observed. Key messages Although some problems such as pupils not found in the regional vaccination registry persist, the way of working in a collaborative way addressing community troubles is clearly traced. Technology and information systems help community services in monitoring and improving health outcomes. Their use has to be improved and promoted.

PENAL FISCAL LIABILITY FOR VIOLATING THE CONDITIONS OF TEMPORARY ADMISSION PROCEDURE

Fiscal crimes and violations are in principle of a blanket character, and their specifi c characteristics are linked to the content of many provisions of the fi nance act, which complement the statutory features of offences under the Polish Penal Fiscal Code. This situation takes place in the case of offences under Art. 88 of the Penal Fiscal Code involving violations of procedural rules for temporary admission. The criminal-law evaluation of the fi scal offences from this provision requires taking into account the fi scal regulations included in the legal acts in the fi eld of customs law. This article thoroughly analyses the issues related to the temporary admission procedure with simultaneous assessment of the behaviour of the perpetrator, which may constitute fi scal offence violation conditions of temporary clearance.

Defensas Fiscales en contra de multas por infracciones fiscales que pueden tramitar los estudiantes de Derecho

En este documento se aborda de manera didáctica y amena el tema de los recursos administrativos que como medios de defensa pueden seguir tanto el contador público como el estudiante (ambos no profesionales del derecho) al pretender que la autoridad administrativa hacendaria deje sin efecto las multas por infracciones a las leyes federales fiscales. Básicamente el recurso de revocación, la solicitud de condonación de multa y la reconsideración administrativa regulados por el Código Fiscal de la Federación, incluyendo las Tesis de Jurisprudencia de la Suprema Corte de Justicia de la Nación aplicables a cada caso.

La compensación de contribuciones a partir de 2019

This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.

STATUS OF PUBLIC PROSECUTOR IN CASES INVOLVING TAX OFFENCES

This study is a thorough analysis of the status of a public prosecutor in proceedings involving tax offences. It examines the regulation obliging fi nancial investigative authorities or their representative to participate in the main and appeal hearings if they fi led the bill of indictment for a fi scal offence. Moreover, there is a research question in the text whether is it right to apply the system of two public prosecutors functioning next to each other in the Penal Fiscal Code, i.e. a prosecutor and a representative of the fi nancial investigative authorities acting as a public prosecutor? The set of entities which may act as public prosecutors under the provisions of the Penal Fiscal Code has been identifi ed in the course of the research. It has also been pointed out that the legislator underlines the importance of fi scal penal law as regards compensating for fi nancial loss through both the obligatory participation of the fi nancial investigative authority or its representative in the main hearing, and allowing this body to become a public prosecutor although it is not entitled to fi le an indictment. Maintaining two public prosecutors in a court of law when dealing with fi scal offences has also been advocated.