{"id":14157,"date":"2022-11-14T11:09:03","date_gmt":"2022-11-14T09:09:03","guid":{"rendered":"http:\/\/blaj-law.ro\/servicii\/drept-fiscal\/asistenta-in-timpul-controlului-fiscal\/"},"modified":"2025-03-31T17:46:34","modified_gmt":"2025-03-31T14:46:34","slug":"assistance-a-laudit-fiscal-en-roumanie","status":"publish","type":"servicii","link":"https:\/\/blaj-law.ro\/fr\/servicii\/droit-fiscal-en-roumanie\/assistance-a-laudit-fiscal-en-roumanie\/","title":{"rendered":"Assistance \u00e0 l&rsquo;audit fiscal en Roumanie"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Le contr\u00f4le fiscal repr\u00e9sente l\u2019activit\u00e9 de v\u00e9rification des \u00e9l\u00e9ments contenus dans les d\u00e9clarations fiscales, effectu\u00e9e par un organe sp\u00e9cialis\u00e9 au sein de l\u2019ANAF, \u00e0 l\u2019\u00e9gard des contribuables personnes morales ou physiques, voire m\u00eame d\u2019entit\u00e9s sans personnalit\u00e9 juridique qui ont des obligations envers le budget g\u00e9n\u00e9ral consolid\u00e9, qu\u2019il s\u2019agisse d\u2019obligations de paiement ou simplement d\u2019obligations de comptabilisation et de d\u00e9claration de certaines op\u00e9rations ayant des cons\u00e9quences fiscales.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le contr\u00f4le fiscal vise \u00e0 v\u00e9rifier l\u2019ensemble des obligations fiscales d\u2019un contribuable, tant du point de vue de leur l\u00e9galit\u00e9 que de leur conformit\u00e9 \u00e0 la l\u00e9gislation fiscale applicable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c0 l\u2019issue du contr\u00f4le fiscal, un rapport est \u00e9tabli et sert de base \u00e0 l\u2019\u00e9mission :<\/span><\/p>\n<ul>\n<li>d\u2019une d\u00e9cision d\u2019imposition, en cas de diff\u00e9rences positives ou n\u00e9gatives entre les bases d\u2019imposition et les obligations fiscales principales ;<\/li>\n<li>d\u2019une d\u00e9cision de non-modification des bases d\u2019imposition, lorsqu\u2019aucune diff\u00e9rence n\u2019est constat\u00e9e \u00e0 cet \u00e9gard ;<\/li>\n<li>d\u2019une d\u00e9cision de modification des bases d\u2019imposition, si des diff\u00e9rences sont constat\u00e9es sans qu\u2019elles n\u2019impliquent l\u2019\u00e9tablissement de diff\u00e9rences d\u2019obligations fiscales principales.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00c0 la cl\u00f4ture du contr\u00f4le fiscal, le contribuable \/ redevable doit \u00eatre inform\u00e9 des constatations faites lors de l\u2019action de v\u00e9rification ainsi que des cons\u00e9quences des actes \u00e9mis sur la base du rapport.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si, apr\u00e8s l\u2019\u00e9mission de la d\u00e9cision d\u2019imposition, vous constatez que vos droits ont \u00e9t\u00e9 viol\u00e9s et que la solution impos\u00e9e ne refl\u00e8te pas la r\u00e9alit\u00e9, notre \u00e9quipe sp\u00e9cialis\u00e9e en droit fiscal peut vous aider \u00e0 contester la d\u00e9cision d\u2019imposition \u00e9mise \u00e0 l\u2019issue du contr\u00f4le fiscal.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le contr\u00f4le fiscal repr\u00e9sente l\u2019activit\u00e9 de v\u00e9rification des \u00e9l\u00e9ments contenus dans les d\u00e9clarations fiscales, effectu\u00e9e par un organe sp\u00e9cialis\u00e9 au sein de l\u2019ANAF, \u00e0 l\u2019\u00e9gard des contribuables personnes morales ou physiques, voire m\u00eame d\u2019entit\u00e9s sans personnalit\u00e9 juridique qui ont des obligations envers le budget g\u00e9n\u00e9ral consolid\u00e9, qu\u2019il s\u2019agisse d\u2019obligations de paiement ou simplement d\u2019obligations de [&hellip;]<\/p>\n","protected":false},"featured_media":12651,"parent":13766,"menu_order":0,"template":"","class_list":["post-14157","servicii","type-servicii","status-publish","has-post-thumbnail","hentry","layout_category-droit-fiscal"],"acf":[],"_links":{"self":[{"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/servicii\/14157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/servicii"}],"about":[{"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/types\/servicii"}],"up":[{"embeddable":true,"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/servicii\/13766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/media\/12651"}],"wp:attachment":[{"href":"https:\/\/blaj-law.ro\/fr\/wp-json\/wp\/v2\/media?parent=14157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}