{"id":16942,"date":"2022-11-14T11:09:03","date_gmt":"2022-11-14T09:09:03","guid":{"rendered":"https:\/\/blaj-law.ro\/servicii\/drept-fiscal\/asistenta-in-timpul-controlului-fiscal\/"},"modified":"2026-01-19T16:18:55","modified_gmt":"2026-01-19T14:18:55","slug":"asistence-behem-danove-kontroly","status":"publish","type":"servicii","link":"https:\/\/blaj-law.ro\/cs\/servicii\/danove-pravo-v-rumunsku\/asistence-behem-danove-kontroly\/","title":{"rendered":"Asistence b\u011bhem da\u0148ov\u00e9 kontroly"},"content":{"rendered":"<p>Da\u0148ov\u00e1 kontrola p\u0159edstavuje \u010dinnost spo\u010d\u00edvaj\u00edc\u00ed v ov\u011b\u0159ov\u00e1n\u00ed \u00fadaj\u016f uveden\u00fdch v da\u0148ov\u00fdch p\u0159izn\u00e1n\u00edch, kterou prov\u00e1d\u00ed specializovan\u00fd org\u00e1n v r\u00e1mci ANAF v\u016f\u010di da\u0148ov\u00fdm poplatn\u00edk\u016fm \u2013 pr\u00e1vnick\u00fdm osob\u00e1m nebo fyzick\u00fdm osob\u00e1m, p\u0159\u00edpadn\u011b i v\u016f\u010di subjekt\u016fm bez pr\u00e1vn\u00ed osobnosti, kter\u00e9 maj\u00ed povinnosti v\u016f\u010di konsolidovan\u00e9mu st\u00e1tn\u00edmu rozpo\u010dtu, platebn\u00ed povinnosti nebo pouze povinnosti evidence a vykazov\u00e1n\u00ed ur\u010dit\u00fdch operac\u00ed s da\u0148ov\u00fdmi dopady.<\/p>\n<p>Proveden\u00edm da\u0148ov\u00e9 kontroly se sleduje ov\u011b\u0159en\u00ed v\u0161ech da\u0148ov\u00fdch povinnost\u00ed poplatn\u00edka, a to jak z hlediska legality, tak z hlediska \u0159\u00e1dn\u00e9ho a spr\u00e1vn\u00e9ho pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed, kter\u00e9 mu p\u0159\u00edslu\u0161\u00ed.<\/p>\n<p>Na z\u00e1klad\u011b da\u0148ov\u00e9 kontroly se vyhotovuje zpr\u00e1va, kter\u00e1 slou\u017e\u00ed jako podklad pro vyd\u00e1n\u00ed:<\/p>\n<ul>\n<li>da\u0148ov\u00e9ho platebn\u00edho v\u00fdm\u011bru, v p\u0159\u00edpad\u011b kladn\u00fdch nebo z\u00e1porn\u00fdch rozd\u00edl\u016f mezi z\u00e1klady dan\u011b a hlavn\u00edmi da\u0148ov\u00fdmi povinnostmi;<\/li>\n<li>rozhodnut\u00ed o nezm\u011bn\u011bn\u00ed z\u00e1klad\u016f dan\u011b, pokud nejsou zji\u0161t\u011bny \u017e\u00e1dn\u00e9 rozd\u00edly;<\/li>\n<li>rozhodnut\u00ed o zm\u011bn\u011b z\u00e1klad\u016f dan\u011b, pokud jsou zji\u0161t\u011bny rozd\u00edly v z\u00e1kladech dan\u011b, av\u0161ak bez stanoven\u00ed rozd\u00edl\u016f v hlavn\u00edch da\u0148ov\u00fdch povinnostech.<\/li>\n<\/ul>\n<p>O ukon\u010den\u00ed da\u0148ov\u00e9 kontroly mus\u00ed b\u00fdt poplatn\u00edk\/pl\u00e1tce informov\u00e1n o skute\u010dnostech zji\u0161t\u011bn\u00fdch v r\u00e1mci da\u0148ov\u00e9 kontroln\u00ed \u010dinnosti, jako\u017e i o d\u016fsledc\u00edch akt\u016f vydan\u00fdch na z\u00e1klad\u011b kontroln\u00ed zpr\u00e1vy.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee po vyd\u00e1n\u00ed platebn\u00edho v\u00fdm\u011bru zjist\u00edte, \u017ee jsou poru\u0161ena va\u0161e pr\u00e1va a ulo\u017een\u00e9 \u0159e\u0161en\u00ed neodpov\u00edd\u00e1 skute\u010dn\u00e9mu stavu v\u011bci, v\u00e1m n\u00e1\u0161 t\u00fdm specializovan\u00fd na da\u0148ov\u00e9 pr\u00e1vo m\u016f\u017ee pomoci s pod\u00e1n\u00edm odvol\u00e1n\u00ed proti platebn\u00edmu v\u00fdm\u011bru vydan\u00e9mu v n\u00e1vaznosti na da\u0148ovou kontrolu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e1 kontrola p\u0159edstavuje \u010dinnost spo\u010d\u00edvaj\u00edc\u00ed v ov\u011b\u0159ov\u00e1n\u00ed \u00fadaj\u016f uveden\u00fdch v da\u0148ov\u00fdch p\u0159izn\u00e1n\u00edch, kterou prov\u00e1d\u00ed specializovan\u00fd org\u00e1n v r\u00e1mci ANAF v\u016f\u010di da\u0148ov\u00fdm poplatn\u00edk\u016fm \u2013 pr\u00e1vnick\u00fdm osob\u00e1m nebo fyzick\u00fdm osob\u00e1m, p\u0159\u00edpadn\u011b i v\u016f\u010di subjekt\u016fm bez pr\u00e1vn\u00ed osobnosti, kter\u00e9 maj\u00ed povinnosti v\u016f\u010di konsolidovan\u00e9mu st\u00e1tn\u00edmu rozpo\u010dtu, platebn\u00ed povinnosti nebo pouze povinnosti evidence a vykazov\u00e1n\u00ed ur\u010dit\u00fdch operac\u00ed s da\u0148ov\u00fdmi dopady. [&hellip;]<\/p>\n","protected":false},"featured_media":15381,"parent":16910,"menu_order":0,"template":"","class_list":["post-16942","servicii","type-servicii","status-publish","has-post-thumbnail","hentry","layout_category-dreptul-fiscal"],"acf":[],"_links":{"self":[{"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/servicii\/16942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/servicii"}],"about":[{"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/types\/servicii"}],"up":[{"embeddable":true,"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/servicii\/16910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/media\/15381"}],"wp:attachment":[{"href":"https:\/\/blaj-law.ro\/cs\/wp-json\/wp\/v2\/media?parent=16942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}