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soggettività passiva

Romanian translation: calitatea de persoana impozabila in scopuri de TVA

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:soggettività passiva
Romanian translation:calitatea de persoana impozabila in scopuri de TVA
Entered by: Anca Maria Marin
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15:01 Nov 19, 2013
Italian to Romanian translations [PRO]
Law/Patents - Law (general) / Dispoziții
Italian term or phrase: soggettività passiva
In tali casi, peraltro, è la stessa controparte comunitaria che, non avendo modo di riscontrare la ***soggettività passiva*** IVA del cedente/prestatore o del cessionario/committente italiano nell’Archivio VIES, dovrebbe esimersi dal qualificare fiscalmente l’operazione come soggetta al regime fiscale degli scambi intracomunitari.

Mulțumesc anticipat!
Anca Maria Marin
Romania
Local time: 16:25
calitatea de persoana impozabila in scopuri de TVA
Explanation:
http://eur-lex.europa.eu/Notice.do?mode=dbl&lng1=ro,it&lang=...

http://europa.eu/legislation_summaries/taxation/l31057_ro.ht...
http://europa.eu/legislation_summaries/taxation/l31057_it.ht...

Selected response from:

Magda Dan
Italy
Local time: 15:25
Grading comment
Mulțumesc frumos!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +2calitatea de persoana impozabila in scopuri de TVAMagda Dan
4statut impozabil
adapost
Summary of reference entries provided
Calitatea de persoana impozabila inregistrata in scopuri de TVAAndreea Zlotea

  

Answers


47 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
calitatea de persoana impozabila in scopuri de TVA


Explanation:
http://eur-lex.europa.eu/Notice.do?mode=dbl&lng1=ro,it&lang=...

http://europa.eu/legislation_summaries/taxation/l31057_ro.ht...
http://europa.eu/legislation_summaries/taxation/l31057_it.ht...



Magda Dan
Italy
Local time: 15:25
Works in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 43
Grading comment
Mulțumesc frumos!
Notes to answerer
Asker: Mulțumesc frumos!


Peer comments on this answer (and responses from the answerer)
agree  Andreea Zlotea: Registrul persoanelor impozabile înregistrate în scopuri de TVA http://www.anaf.ro/public/wps/portal/ANAF/Informatii/Infoage...
1 hr
  -> Multumesc!

agree  Nata007
19 hrs
  -> Multumesc!
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53 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
statut impozabil


Explanation:
Persoanele fizice sau juridice, societati, etc... care detin sau care realizeaza obiect impozabil (profit) care, potrivit legii, are obligatia platii fata de buget.
Pentru ca o persoana sa poata fi subiect impozabil trebuie sa poata exercita drepturile civile sau sa aiba personalitate juridica.
De exemplu, societatea comerciala care realizeaza profit, intra in relatii juridice cu statul; salariatul care realizeaza venituri din salarii este subiect al impozitului pe salarii si intra in relatii juridice cu statul.

La soggettività tributaria passiva:

Possono essere soggetti passivi del tributo:
le persone fisiche
le persone giuridiche
Secondo parte della dottrina, pure le organizzazioni di persone o beni prive di capacità giuridica ma considerate dalla legge in possesso di soggettività tributaria passiva (es.: le associazioni non riconosciute, i consorzi e le altre organizzazioni non appartenenti ad altri soggetti passivi, nei confronti delle quali il presupposto si verifichi in modo unitario e autonomo. Testo unico delle imposte sul reddito).


    Reference: http://ro.wikipedia.org/wiki/Sistemul_fiscal_rom%C3%A2n#Subi...
    Reference: http://it.wikipedia.org/wiki/Soggettivit%C3%A0_tributaria#La...
adapost
Italy
Local time: 15:25
Specializes in field
Native speaker of: Native in RomanianRomanian, Native in ItalianItalian
Notes to answerer
Asker: Mulțumesc frumos!

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Reference comments


2 hrs
Reference: Calitatea de persoana impozabila inregistrata in scopuri de TVA

Reference information:
Ordin pentru aprobarea modelului si continutului formularului Certificat de atestare a calitatii de persoana impozabila inregistrata in scopuri de TVA, ordin nr. 273/2007

http://www.dreptonline.ro/legislatie/ordin_certificat_inregi...

Andreea Zlotea
Native speaker of: Native in RomanianRomanian
PRO pts in category: 36
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