{"id":1154,"date":"2021-05-06T09:57:49","date_gmt":"2021-05-06T07:57:49","guid":{"rendered":"https:\/\/labfirm.it\/?p=1154"},"modified":"2022-05-19T18:13:36","modified_gmt":"2022-05-19T16:13:36","slug":"frode-carosello-quando-il-carosello-non-fa-ridere","status":"publish","type":"post","link":"https:\/\/labfirm.it\/ro\/frode-carosello-quando-il-carosello-non-fa-ridere\/","title":{"rendered":"Frauda caruselului: atunci c\u00e2nd caruselul nu este amuzant"},"content":{"rendered":"<p><strong>Frauda cu carusel const\u0103 \u00een transferul de active \u00eentre companii apar\u021bin\u00e2nd unor state diferite pentru a se sustrage impozitelor.<\/strong><\/p>\n\n\n\n<p>\u00cen cazul recent adresat de Curtea Suprem\u0103, compania Alfa - exportator obi\u0219nuit de produse de telefonie \u00een Uniunea European\u0103 \u0219i, prin urmare, poate opera cu<strong> fara TVA<\/strong> - a achizi\u021bionat cantit\u0103\u021bi mari de echipamente de telefonie de la compania Beta.<br>Cu un mic detaliu: companiile Alfa \u0219i Beta aveau acela\u0219i sediu, acela\u0219i depozit \u0219i aceea\u0219i proprietate \u0219i administrare - chiar dac\u0103 le lipse\u0219te un minim de creativitate.<\/p>\n\n\n\n<p>Compania Alfa s-a maturizat astfel o consecven\u021b\u0103<strong> Credit TVA<\/strong> \u0219i a procedat la v\u00e2nzarea f\u0103r\u0103 TVA a ceea ce a fost cump\u0103rat de la compania Beta cu o reducere redus\u0103 - chiar \u0219i cu un pre\u021b mai mic dec\u00e2t cel pl\u0103tit Beta - c\u0103tre compania Gamma cu sediul fiscal \u00eentr-o \u021bar\u0103 a Uniunii Europene.<br>Ulterior Gamma, prin companii definite ca simple \u201efabrici de h\u00e2rtie\u201d de c\u0103tre<strong> Poli\u021bia Finan\u021belor<\/strong>, a furnizat \u00eens\u0103\u0219i compania Beta, de la care plecase \u201ecaruselul\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum sunt <strong>compania \u201efabrici de h\u00e2rtie\u201d<\/strong>?<\/h3>\n\n\n\n<p>Caietele din<strong>\u00cempotriva sp\u0103l\u0103rii de bani<\/strong> (Decembrie 2020, nr. 15) din<strong>UIF<\/strong> (Unitatea de informa\u021bii financiare) intitulat\u0103 \u201eUn indicator sintetic pentru identificarea a\u0219a-numitelor companii de h\u00e2rtie\u201d define\u0219te companiile de h\u00e2rtie ca fiind companiile care emit facturi pentru opera\u021biuni inexistente, permi\u021b\u00e2nd companiilor de produc\u021bie s\u0103 le foloseasc\u0103 at\u00e2t \u00een scopuri de evaziune fiscal\u0103, indic\u00e2nd costurile inexistente \u00een situa\u021biile financiare \u0219i la sp\u0103larea banilor sau alte scopuri ilegale \u0219i stabile\u0219te \u201eindicatori\u201d pentru a le identifica.<br>Cu alte cuvinte, acestea sunt companii de \u201etip\u0103rire\u201d de documente contabile.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum <strong>fraud\u0103 carusel<\/strong>?<\/h3>\n\n\n\n<p>\u00cen cazul \u00een cauz\u0103, bunurile care p\u0103reau s\u0103 provin\u0103 de la compania Gamma au trecut \u00een mod formal doar prin <strong>compania \u201efabrici de h\u00e2rtie\u201d<\/strong> dar, \u00een realitate, furniza direct compania Beta, care apoi a plasat produsele \u00een distribu\u021bie pe scar\u0103 larg\u0103.<br>A existat astfel un<strong> tranzitul aparent al m\u0103rfurilor<\/strong> de la compania Beta la compania Alfa la companiile de h\u00e2rtie \u0219i \u00een cele din urm\u0103 \u00eenapoi la Beta. Acest mecanism a permis de fapt Beta \u0219i Alfa (companii apar\u021bin\u00e2nd acelora\u0219i subiec\u021bi) s\u0103 <strong>compenseaz\u0103 TVA<\/strong>, s\u0103 se maturizeze prin Alfa o considerabil\u0103 <strong>credit fiscal<\/strong> precum \u0219i s\u0103 r\u0103m\u00e2n\u0103 competitiv pe pia\u021ba de telefonie cu <strong>pre\u021buri reduse<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Rezultatul procesului:<\/h3>\n\n\n\n<p><p>Procesul a avut un rezultat curios. De fapt, dac\u0103 directorul companiei Beta a fost achitat, directorul de facto al aceleia\u0219i companii a fost condamnat pentru infrac\u021biunea de <strong>declara\u021bie frauduloas\u0103 prin utilizarea facturilor sau a altor documente pentru opera\u021biuni inexistente<\/strong> la care se face referire \u00een<strong>art\u0103. 2 Decretul legislativ nr. 74 din 2000<\/strong>.<br>A trecut judecata lui <strong>revizuire<\/strong>, Curtea Suprem\u0103, declar\u00e2nd recursul inadmisibil, a elaborat principiul potrivit c\u0103ruia revizuirea sentin\u021bei pe baza acelora\u0219i probe utilizate de sentin\u021ba de achitare \u00eempotriva unui concurent \u00een aceea\u0219i infrac\u021biune \u0219i pronun\u021bat\u0103 \u00eentr-o alt\u0103 procedur\u0103 nu este permis\u0103, deoarece revizuirea are drept scop modificarea erorii numai pe<strong> reconstruc\u021bia faptului<\/strong> \u0219i nu pe evaluarea aceluia\u0219i<\/p>\n<p><a href=\"https:\/\/labfirm.it\/ro\/blog\/\">Pute\u021bi r\u0103m\u00e2ne informat cu privire la \u0219tirile juridice prin intermediul blogului nostru<\/a><\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>La frode carosello consiste in passaggi di beni tra societ\u00e0 appartenenti a Stati diversi al fine di evadere le tasse. In caso recente affrontato dalla Cassazione la societ\u00e0 Alfa \u2013 esportatore abituale di prodotti di telefonia all\u2019interno dell\u2019Unione Europea e quindi potendo operare con operazioni fuori campo IVA \u2013 acquistava presso la societ\u00e0 Beta ingenti [&hellip;]<\/p>","protected":false},"author":4,"featured_media":1174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"_mbp_gutenberg_autopost":false,"footnotes":""},"categories":[33],"tags":[156,157],"_links":{"self":[{"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/posts\/1154"}],"collection":[{"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/comments?post=1154"}],"version-history":[{"count":0,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/posts\/1154\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/media\/1174"}],"wp:attachment":[{"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/media?parent=1154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/categories?post=1154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/labfirm.it\/ro\/wp-json\/wp\/v2\/tags?post=1154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}