Legal advice
Se aplică sau nu amendă pentru neeliberarea în termen a facturilor fiscale
Prin Hotărârea nr. 20 din 4 iulie 2018, Curtea Constituțională s-a pronunțat în privința excepției de neconstituționalitate a unor prevederi din articolul 260 alin. (4) din Codul fiscal. Curtea a declarat neconstituțional textul „amendă în mărime de 3 600 lei pentru fiecare factură” din articolul 260 alin. (4) din Codul fiscal. Conform pct. 4 din Hotărârea menţionată, până la modificarea textului de lege declarat neconstituțional (articolul 260 alin. (4) din Codul fiscal), la aplicarea sancțiunii poate fi stabilită o amendă de până la 3 600 lei pentru fiecare fact...
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The date of publishing:
20 July /2018 11:02
Catalogul tematic
Administrare fiscală | Noutăți | Factura fiscală
Tags:
Cod fiscal | amendă | curtea constitutionala | SFS | factura fiscală
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