Analele Universitii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr.

4/2014

COOPERAREA ADMINISTRATIV N

ADMINISTRATIVE COOPERATION IN

DOMENIUL FISCAL

FISCAL DOMAIN

Octavia-Maria CILIBIU*

Octavia-Maria CILIBIU**

Abstract: Cooperarea administrativ n

domeniul fiscal se refer la cooperarea Romniei cu
celelalte state membre n vederea realizrii unui
schimb de informaii care este n mod previzibil
relevant pentru administrarea i aplicarea legilor
interne ale statelor membre n privina taxelor i
impozitelor percepute de ctre stat, unitile
administrativ-teritoriale
ori
subdiviziunile
administrativ-teritoriale ale municipiilor, ori n
numele acestora.

Abstract: Administrative cooperation in

fiscal domain relate to Romania's cooperation with
other Member States with a view to exchanging
information that is foreseeably relevant to the
administration and enforcement of the domestic laws
of the Member States as regards taxes levied by the
state, territorial administrative units or territorialadministrative subdivisions of municipalities or their
behalf.

Key words: administrative cooperation,

Cuvinte cheie: cooperarea administrativ,
domeniu fiscal, schimb de informaii, biroul central de fiscal domain, information sharing, the central liaison
office
legtur

n sens larg, R. F. Godinec definete

cooperarea ca fiind un mod de relaii
internaionale care implic nceperea
aplicrii unei strategii, politici, tactici,
urmat pe o perioad de timp i destinat s
fac mai intime, graie mecanismelor
permanente, relaiile internaionale n unul
sau mai multe domenii determinate, fr a
pune n discuie independena unitilor la
cere se refer1.
n sens restrns, ..din punct de
vedere al coninutului, cooperarea este
multiform, aa cu arta D. Collard 2. Ea are
un caracter polivalent sau se poate referi doar
la un domeniu specializat3, n cazul nostru
cooperarea n domeniul fiscal. Astfel, se
distinge cooperare global i cooperare
sectorial.
Stabilirea i dezvoltarea relaiilor
dintre statele membre ale Uniunii Europene
n domeniul fiscal este unul din elementele
de baz ale procesului de consolidare a

Broadly, R. F. Godinec defines

cooperation as an international relations
involving start implementing a strategy,
policies, tactics, followed by a period and
intended to intimate, thanks to permanent
mechanisms, international relations in one or
many areas determined without calling into
question the independence of units to ask
concerns13.
In the narrow sense, ...din terms of
content, cooperation is multifaceted14, so to
show D. Collard. It has a versatile character
and can only refer to a specialized field 15,
where our cooperation in tax matters. It
consists of global cooperation and sectorial
cooperation.
The establishment and development
of relations between the Member States of
the European Union in the field of taxation is
one of the basics of functional capacity
building process of the tax administrations of
the European Union. Administrative and

Lect. univ. dr., Departamentul tiine Juridice, Facultatea de Relaii Internaionale, Drept i tiine
Administrative, Universitatea Constantin Brncui din Tg-Jiu
**
Lecturer, PhD, Department of Juridical Sciences, Faculty of International Relations, Law and Administrative
Sciences Constantin Brncui University of Tg-Jiu
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capacitilor funcionale ale administraiilor

fiscale din Uniunea European. Cooperarea
administrativ-fiscal a devenit o necesitate
obiectiv avnd n vedere necesitatea
realizrii unui schimb de informaii n
domeniul fiscal ntre statele membre, n
scopul combaterii i prevenirii evaziunii
fiscale i al creterii eficienei activitii de
colectare a creanelor bugetare.
La nivelul Uniunii Europene,
cooperarea administrativ n domeniul fiscal
este reglementat de Directiva 2011/16/UE a
Consiliului Uniunii Europene privind
cooperarea administrativ n domeniul
fiscal4. Aceast Directiv a fost adoptat n
temeiul art. 1135 i art. 1156 din Tratatul
privind
funcionarea
Uniunii
Europene7(TFUE).
Prin Ordonana Guvernului nr.
2/2012 privind modificarea i completarea
Ordonanei Guvernului nr. 92/2003 privind
Codul de procedur fiscal, a fost transpus
n legislaia intern Directiva 2011/16/UE a
Consiliului Uniunii Europene. Astfel, n
Codul de procedur fiscal, dup art. 109 4 a
fost introdus un nou titlu, titlul
VII1 Cooperarea administrativ n domeniul
fiscal, cuprinznd articolele 1095 - 10929.
Referindu-ne
la
cooperarea
administrativ n domeniul fiscal avem n
vedere cooperarea Romniei cu celelalte
state membre n vederea realizrii unui
schimb de informaii care este n mod
previzibil relevant pentru administrarea i
aplicarea legilor interne ale statelor membre
n privina taxelor i impozitelor percepute
de ctre stat, unitile administrativteritoriale ori subdiviziunile administrativteritoriale ale municipiilor, ori n numele
acestora.
Potrivit dispoziiilor art. 1096,
prevederile titlului VII nu se aplic:
a) taxei pe valoarea adugat, taxelor
vamale i accizelor, care fac obiectul unei
alte legislaii a Uniunii Europene privind
cooperarea administrativ dintre statele
membre;

fiscal cooperation has become an objective

necessity given the need to exchange tax
information between Member States to
combat and prevent tax evasion and increase
the efficiency of debt collection budget.
At
EU
level,
administrative
cooperation in fiscal domain is governed by
Directive 2011/16 / EU of the European
Union on administrative cooperation in fiscal
domain16. This Directive was adopted
pursuant to art. 11317 and art. 11518 of the
Treaty on the Functioning of the European
Union19(TFUE).
The Government Ordinance no.
2/2012 amending and supplementing
Government
Ordinance
no.
92/2003
regarding the Fiscal Procedure Code was
transposed into national law Directive
2011/16 / EU of the European Union. Thus,
the Fiscal Procedure Code, as art. 1094
introduced a new title, VII1 Administrative
cooperation in fiscal domain, including
articles 1095 - 109 29.
Referring
to
administrative
cooperation in fiscal domain we consider
Romania's cooperation with other Member
States with a view to exchanging information
that is foreseeably relevant to the
administration and enforcement of the
domestic laws of the Member States as
regards taxes levied by the state,
administrative-territorial units or territorialadministrative subdivisions of municipalities
or their behalf.
Under the provisions of art. 1096
Title VII provisions shall not apply:
a) value added tax, customs duties
and excise duties, subject to other European
Union
legislation
on
administrative
cooperation between Member States;
b) compulsory contributions paid to
the state social security or social security
institutions under public law.
Competent administrative authority in
Romania to implement the provisions on
administrative cooperation in fiscal domain
and contacts with the European Commission
is the National Agency for Fiscal

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b) contribuiilor obligatorii la sistemul

de securitate social pltibile statului sau
instituiilor de securitate social de drept
public.
Autoritatea
administrativ
din
Romnia competent pentru aplicarea
dispoziiilor
privind
cooperarea
administrativ n domeniul fiscal, precum i
cu contactele cu Comisia European este
Agenia Naional de Administrare Fiscal.
Prin ordin al ministrului finanelor
publice, la propunerea preedintelui Ageniei
Naionale de Administrare Fiscal, se
desemneaz biroul central de legtur.
Autoritatea competent din Romnia este
responsabil de informarea Comisiei
Europene i a celorlalte state membre cu
privire la desemnarea biroului central de
legtur. Astfel, prin Ordinul nr. 353/2013 al
ministrului finanelor publice privind
desemnarea biroului central de legtur
responsabil pentru schimbul de informaii
privind
cooperarea administrativa n
domeniul fiscal ntre statele membre ale
Uniunii Europene8, a fost desemnat Serviciul
schimb internaional de informaii din cadrul
ANAF - Direcia general de informaii
fiscale ca birou central de legtur pentru
schimbul de informaii privind cooperarea
administrativa in domeniul fiscal intre statele
membre ale Uniunii Europene, denumit in
continuare Biroul central de legtur.
Biroul central de legtur este
responsabil si de contactele cu Comisia
Europeana. In acest scop, Biroul central de
legtur transmite Comisiei Europene toate
informaiile, datele si statisticile prevzute la
titlul VII din O. G. nr. 92/2003 privind
Codul de procedura fiscala, republicata, cu
modificrile si completrile ulterioare.
Pentru a asigura transmiterea si/sau
primirea pe cale electronica a informaiilor
ntre autoritatea competenta din Romnia si
birourile centrale de legtur din alte state
membre, precum i a informaiilor cu
Comisia Europeana, Biroul central de
legtur este conectat la reeaua CCN.
Avnd n vedere c s-a impus

Administration.
By order of the Minister of Finance,
at the proposal of the President of the
National Agency for Fiscal Administration
shall designate the central liaison office. The
competent authority in Romania is
responsible for informing the Commission
and other Member States on the designation
of the central liaison office. Thus, by Order
no. 353/2013 of the Minister of Public
Finance designating the central liaison office
responsible for the exchange of information
on fiscal administrative cooperation between
Member States of the European Union20, has
been designated service international
exchange of information within the National
Agency for Fiscal Administration Directorate General of fiscal information as
office central liaison for the exchange of
information
on
fiscal
administrative
cooperation between Member States of the
European Union, referred to as central
liaison office.
The central liaison office is also
responsible for contacts with the European
Commission. For this purpose, central liaison
office to the European Commission all
information, data and statistics concerning
Title VII of GO no. 92/2003 regarding the
Fiscal Procedure Code, republished, as
amended and supplemented.
To ensure transmitting and/or
receiving information electronically between
the competent authorities of Romania and
the central liaison offices in other Member
States, as well as information with the
European central liaison office is connected
to CCN.
Since the establishment of a body
imposed to achieve cooperation in fiscal
domain, the central liaison office, in formal
terms, this cooperation is institutional.
Administrative cooperation in fiscal
domain is a sector-institutional cooperation.
Forms of administrative cooperation
in fiscal domain are: information sharing,
presence in administrative offices and
participation in administrative inquiries,

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nfiinarea unui organism n vederea

realizrii cooperrii n domeniul fiscal, biroul
central de legtur, din punct de vedere
formal, aceast cooperare este instituional.
Cooperarea
administrativ
n
domeniul fiscal este o cooperare sectorialinstituional.
Formele de cooperare administrativ
n domeniul fiscal sunt: schimbul de
informaii,
prezena
n
birourile
administrative i participarea la anchetele
administrative, controale simultane i
notificarea administrativ.
Schimbul de informaii
Schimbul de informaii poate fi la
cerere, automat obligatoriu i spontan.
Schimbul de informaii la cerere
const n transmiterea de informaii efectuat
pe baza unei cereri adresate de statul
membru solicitant statului membru solicitat
ntr-un caz specific.
La cererea autoritii solicitante9 din alt
stat membru, autoritatea solicitat din
Romnia comunic acesteia orice informaii,
cu excepia celor prevzute de lege, pe care
le deine sau pe care le obine n urma
anchetelor administrative.
Prin anchet administrativ, n sensul
dispoziiilor art. art. 1097, lit. g., se nelege
toate controalele, verificrile i alte aciuni
ntreprinse de statele membre n exercitarea
atribuiilor lor, n scopul asigurrii aplicrii
corecte a legislaiei fiscale.
Schimbul automat de informaii
const n comunicarea sistematic a
informaiilor predefinite ctre alt stat
membru, fr cerere prealabil, la intervale
regulate prestabilite10.
Autoritatea competent din Romnia
comunic autoritii competente a oricrui alt
stat membru, prin schimb automat,
informaiile referitoare la perioadele de
impozitare care ncep dup data de 1 ianuarie
2014 i care sunt disponibile cu privire la
rezidenii din acel stat membru i la
urmtoarele categorii specifice de venituri i
de capital, astfel cum sunt acestea nelese n

simultaneous controls and administrative

notification.
Exchange of information
Information exchange can be on
request, automatic and spontaneous binding.
The exchange of information on
request consists of the transmission of
information based on a request from the
requesting Member State the requested
Member State in a specific case.
At the request of the applicant
authority21 of another Member State, the
requested authority of Romania shall
communicate to any information, except as
required by law, that you own or you get
result of administrative inquiries.
The administrative inquiry within the
meaning of art 1097 lit. g., means all the
controls, checks and other action taken by
Member States in their duties, to ensure the
correct application of fiscal laws.
Automatic exchange of information
lies in the systematic communication of
predefined information to another Member
State, without prior request, at regular
intervals22.
The competent authority of Romania
notify the competent authority of any other
Member State, by automatic exchange,
information on tax periods beginning after 1
January 2014 are available on the residents
of that Member State and the following
specific categories of income and capital as
they understood under the national
legislation in Romania:
a) Income from employment;
b) Remuneration paid to directors and
other persons treated as such;
c) Life insurance products not
covered by other legal instruments of the
European Union for the exchange of
information and other similar measures;
d) Pensions;
e) Ownership of immovable property
and income from immovable property23.
The competent authority in Romania
may indicate the competent authority of any
other Member State that does not wish to

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temeiul legislaiei naionale din Romnia:

a) venituri din munc;
b) remuneraii
pltite
administratorilor i altor persoane asimilate
acestora;
c) produse de asigurri de via
neacoperite de alte instrumente juridice ale
Uniunii Europene, n cazul schimbului de
informaii sau al altor msuri similare;
d) pensii;
e) proprietatea
asupra
bunurilor
imobile11 i venituri din bunuri imobile.
Autoritatea competent din Romnia
poate indica autoritii competente a oricrui
alt stat membru faptul c nu dorete s
primeasc informaii referitoare la categoriile
de venituri i de capital de mai sus sau c nu
dorete s primeasc informaii cu privire la
venitul ori la capitalul care nu depete un
anumit plafon, iar Romnia informeaz
Comisia European n acest sens. n cazul n
care Romnia nu informeaz Comisia
European despre oricare dintre categoriile
cu privire la care deine informaii
disponibile poate fi considerat drept stat
care nu dorete s primeasc informaii.
nainte de data de 1 iulie 2016,
autoritatea competent din Romnia pune la
dispoziia Comisiei Europene, n fiecare an,
statistici cu privire la volumul schimburilor
automate i, n msura posibilului, informaii
cu privire la costurile i beneficiile
administrative i de alt natur relevante
legate de schimburile care au avut loc i
orice poteniale modificri att pentru
administraiile fiscale, ct i pentru teri.
Comunicarea informaiilor are loc cel
puin o dat pe an, n termen de 6 luni de la
sfritul anului fiscal din Romnia pe
parcursul cruia au devenit disponibile
informaiile.
n cazul n care Romnia convine cu
alte state membre s fac automat schimb de
informaii
referitoare
la
categorii
suplimentare de venituri i de capital n
cadrul unor acorduri bilaterale sau
multilaterale pe care le ncheie, Romnia
comunic acordurile respective Comisiei

receive information on the categories of

income and capital above or do not wish to
receive information on income or capital not
exceeding a certain ceiling and Romania
shall inform the Commission in this regard.
If Romania does not inform the Commission
about any of the categories on which has
information available can be considered as a
state that does not want to receive
information.
Before 1 July 2016, the competent
authority of Romania shall make available to
the Commission each year, statistics on the
volume of automatic exchanges and, where
possible, information on the costs and
benefits of relevant administrative and other
related exchanges that took place and any
potential
changes
for
both
tax
administrations and third parties.
Communication
of
information
occurs at least once a year, within 6 months
after the end of the fiscal year in Romania
during which the information became
available.
Where Romania agrees with other
Member States to automatically exchange
information on additional categories of
income and capital in bilateral or multilateral
agreements which they conclude, Romania
communicate those agreements European
Commission makes available to all other
Member States.
Spontaneous exchange of information
- non-systematic communication at any time
and without prior request of information to
another Member State.
The competent authority of Romania
notify the competent authority of any other
Member State concerned information in any
of the following:
a) the competent authority of
Romania has grounds for supposing that
there may be a loss of tax in another Member
State;
b) a taxable person get a discount or
an exemption from tax in Romania, which
could lead to an increase in tax or to liability
to tax in another Member State;

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Europene care le pune la dispoziia tuturor

celorlalte state membre.
Schimbul spontan de informaii
comunicarea nesistematic, n orice moment
i fr o cerere prealabil, a unor informaii
ctre un alt stat membru.
Autoritatea competent din Romnia
comunic autoritii competente din orice alt
stat membru interesat informaiile, n oricare
dintre urmtoarele situaii:
a) autoritatea
competent
din
Romnia are dovezi pe baza crora
presupune c pot exista pierderi fiscale ntrun alt stat membru;
b) o persoan impozabil obine o
reducere sau o scutire de impozit n
Romnia, care ar putea determina o mrire a
impozitului ori o obligaie de plat a
impozitului ntr-un alt stat membru;
c) afacerile
ntre
o
persoan
impozabil din Romnia i o persoan
impozabil din alt stat membru sunt realizate
printr-una sau mai multe ri, astfel nct s
rezulte o scdere a impozitului n Romnia
ori n cellalt stat membru sau n amndou;
d) autoritatea
competent
din
Romnia are dovezi pe baza crora
presupune c poate avea loc o diminuare a
impozitului n urma unor transferuri
artificiale ale profiturilor n cadrul unor
grupuri de ntreprinderi;
e) informaiile transmise unui stat
membru de ctre autoritatea competent a
altui stat membru au permis obinerea unor
informaii care pot fi importante n evaluarea
impozitului datorat n cel de-al doilea stat
membru.
Autoritatea competent din Romnia
poate s comunice, prin schimb spontan,
autoritilor competente din celelalte state
membre orice informaii de care are
cunotin i care pot fi utile acestora.
n ceea ce privete termenul pentru
schimbul automat de informaii, autoritatea
competent din Romnia creia i se pun la
dispoziie informaiile transmite informaiile
respective autoritii competente a oricrui
alt stat membru interesat, ct de curnd

c) businesses in Romania between a

taxable person and a taxable person in
another Member State are made by one or
more countries, so as to result in a deduction
of tax in Romania or in another Member
State or in both;
d) the competent authority of
Romania has grounds for supposing that
there can be a saving of tax may result from
artificial transfers of profits within groups of
enterprises;
e) information submitted by a
Member State competent authority of
another Member State are allowed to obtain
information that may be relevant in assessing
liability to tax in the second Member State.
The competent authority in Romania
may
communicate,
by
spontaneous
exchange, the competent authorities of other
Member States any information of which it is
aware and which may be useful to them.
Regarding the deadline for the
automatic exchange of information, the
competent authority in Romania to which
information is made available transmit the
information to the competent authority of
any other Member State concerned as soon
as possible but no later than one month from
the date on which information was available.
The competent authority of Romania shall
communicate that information if possible by
electronic means, the competent authority
receiving the information they provided,
without delay, but no more than 7 working
days of receipt.
This administrative offices and
participation in administrative inquiries
By agreement between the requesting
authority in another Member State and the
requested authority of Romania and under
the conditions laid down by the latter,
officials appointed by the requesting
authority of another Member State may, in
order to exchange information, to be present
in the offices operating Romania's
administrative authorities and / or be present
during administrative inquiries carried out in
Romania. If the requested information is

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posibil, dar nu mai trziu de o lun de la data

la care informaiile au fost puse la dispoziie.
Autoritatea competent din Romnia creia i
se comunic informaiile daca este posibil
prin mijloace electronice, primirea acestor
informaii autoritii competente care le-a
furnizat, fr ntrziere, dar nu mai mult de 7
zile lucrtoare de la primire.
Prezenta
n
birourile
administrative i participarea la
anchetele administrative
Prin acord ntre autoritatea solicitant
din alt stat membru i autoritatea solicitat
din Romnia i potrivit condiiilor stabilite
de
aceasta
din
urm,
funcionarii
mputernicii de autoritatea solicitant din alt
stat membru pot, n vederea schimbului de
informaii, s fie prezeni n birourile n care
i
desfoar
activitatea
autoritile
administrative ale Romniei i/sau s fie
prezeni la anchetele administrative efectuate
pe teritoriul Romniei. n cazul n care
informaiile solicitate sunt incluse n
documente la care funcionarii autoritii
solicitate din Romnia au acces, funcionarii
autoritii solicitante din alt stat membru
primesc copii ale acestor documente.
n msura n care acest lucru este
permis potrivit legislaiei din Romnia,
acordul prevzut mai sus poate prevedea c,
atunci cnd funcionarii autoritii solicitante
din alt stat membru sunt prezeni n timpul
anchetelor administrative, ei pot intervieva
diverse persoane12 i pot examina diverse
registre. Refuzul unei persoane care face
obiectul unei anchete de a respecta msurile
de control luate de funcionarii autoritii
solicitante din alt stat membru este tratat de
ctre autoritatea solicitat din Romnia drept
un refuz mpotriva propriilor si funcionari.
Funcionarii mputernicii de statul
membru solicitant prezeni n Romnia
trebuie s fie n msur s prezinte n orice
moment o mputernicire scris n care le sunt
indicate identitatea i calitatea oficial.
Controale simultane
Controalele simultane au loc numai
dac Romnia se nelege cu unul sau mai

contained in documentation to which the

officials of the requested authority in
Romania have access, the officials of the
requesting authority of another Member
State shall receive copies of these
documents.
To the extent permitted under the
laws of Romania, the agreement referred to
above may provide that, where officials of
the requesting authority in another Member
State are present during administrative
inquiries, they may interview individuals24
and examine various different registers.
Refusal by the person under investigation to
respect the inspection measures of the
officials of the requesting authority in
another Member State is treated by the
requested authority in Romania as a refusal
committed against officials.
Officials authorized by the requesting
Member State present in Romania to be able
to submit at any time a written authority
stating their identity and capacity.
Simultaneous controls
Simultaneous controls only occur if
Romania is meant by one or more Member
States to conduct simultaneous controls, in
their own territory, of one or more persons of
common or complementary interest, to
exchange the information thus obtained
The competent authority of Romania
identifies independently the persons whom it
intends to propose a simultaneous control. It
shall notify the competent authorities of the
other Member States concerned of any cases
for which it proposes a simultaneous control
and indicating its reasons and the period
within which the checks.
The competent authority of Romania
decide whether to participate in the
simultaneous controls and confirms the
competent authority that proposed a
simultaneous control its agreement or
communicate its reasoned refusal. The
competent authority of Romania shall
designate a representative responsible for
supervising and coordinating the control
operation.

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multe state membre s efectueze controale

simultane, fiecare pe teritoriul propriu, ale
uneia ori mai multor persoane care prezint
un interes comun sau complementar, pentru
a face schimb cu informaiile astfel obinute
Autoritatea competent din Romnia
identific n mod independent persoanele
pentru care intenioneaz s propun un
control simultan. Ea notific autoritilor
competente din celelalte state membre
implicate orice cazuri pentru care propune
efectuarea unui control simultan i indic
motivele acestei alegeri, precum i perioada
n care trebuie efectuate aceste controale.
Autoritatea competent din Romnia
decide dac dorete s participe la
controalele simultane i confirm autoritii
competente care a propus controlul simultan
acordul su sau i comunic refuzul su
motivat.
Autoritatea
competent
din
Romnia desemneaz un reprezentant
nsrcinat cu supravegherea i coordonarea
operaiunii de control.
Notificri administrative
La cererea autoritii competente a unui
stat membru, autoritatea competent din
Romnia comunic destinatarului toate actele
i
deciziile
emise
de
autoritile
administrative ale statului membru solicitant
i care se refer la aplicarea pe teritoriul su
a legislaiei privind taxele i impozitele
reglementate de prezentul titlu.
Cererile de notificare precizeaz
obiectul actului sau al deciziei care trebuie
notificat() i indic numele i adresa
destinatarului, precum i orice alte informaii
care pot facilita identificarea acestuia.
Autoritatea
solicitat
din
Romnia
informeaz de ndat autoritatea solicitant
din alt stat membru cu privire la rspunsul
su la cererea respectiv i i comunica, n
special, data la care actul sau decizia a fost
notificat() destinatarului.
Autoritatea solicitant din Romnia
formuleaz o cerere de notificare n temeiul
prezentului articol numai n cazul n care nu
este n msur s efectueze notificarea
potrivit normelor care reglementeaz

Administrative notices
At the request of the competent
authority of a Member State competent
authority in Romania notify the addressee of
all instruments and decisions issued by the
administrative authorities of the requesting
Member State and concern the application in
its territory of legislation on taxes covered by
this Title.
Requests for notification shall
indicate the subject of the instrument or
decision to be notified (a) and shall indicate
the name and address and any other
information which may facilitate its
identification.
Romania requested authority shall
immediately inform the requesting authority
of another Member State on its response to
the request and notify it, in particular, the
date on which the act or decision was
notified (a) the recipient.
Requesting authority of Romania
makes a request for notification under this
Article only if it is unable to effect service
under the rules governing the notification of
the instruments concerned in Romania or if
such notice would cause disproportionate
difficulties. The competent authority of
Romania can send any document by
registered mail or by electronic transmission
distance, directly to a person in another
Member State.
As can be seen, fiscal has been
regulated by the administrative cooperation
to fiscal authorities in the Member States of
the European Union in order to exchange
fiscal information in order to combat and
prevent fiscal evasion and increase the
efficiency of collection budgetary debts.
References:
Directive 2011/16 / EU of the
European
Union
on
administrative
cooperation in fiscal domain(published in the
Official Journal of the European Union no. L
64 / 11.03.2011).
Government Ordinance no. 92/2003
regarding the Fiscal Procedure Code

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notificarea instrumentelor n cauz n

Romnia sau n cazul n care o astfel de
notificare
ar
cauza
dificulti
disproporionate. Autoritatea competent din
Romnia poate transmite orice document,
prin scrisoare recomandat sau prin sisteme
electronice de transmitere la distan, n mod
direct unei persoane aflate pe teritoriul unui
alt stat membru.
Dup cum se poate observa, n
domeniul fiscal a fost reglementat o
cooperare de natur administrativ a
autoritilor fiscale din statele membre ale
Uniunii Europene n vederea realizrii unui
schimb de informaii fiscale, n scopul
combaterii i prevenirii evaziunii fiscale i al
creterii eficienei activitii de colectare a
creanelor bugetare .

(republished in the Official Gazette Of

Romania, Part I, no. 513 of 31. 07. 2007), as
amended and supplemented (last modified by
Government Emergency Ordinance no.
40/2014, published in the Official Gazette of
Romania, Part I, no.455 of 23. 06. 2014).
Order no. 353/2013 of the Minister of
Public Finance designating the central liaison
office responsible for the exchange of
information
on
fiscal
administrative
cooperation between Member States of the
European Union (published in the Official
Gazette no. 163 of 26.03. 2013).
Ghe. Caraiani, C. Georgescu,
Cooperarea
economic
internaional,
Publisher ProUniversitaria, Bucharest, 2013.
Ion Glea, Tratatele Uniunii Europene,
Publischer C. H. Beck, Bucharest, 2012.

Bibliografie:
Directiva 2011/16/UE a Consiliului
Uniunii Europene privind cooperarea
administrativ n domeniul fiscal (publicat
n Jurnalul Oficial al Uniunii Europene nr. L
64/11.03.2011).
Ordonana Guvernului nr. 92/2003
privind Codul de procedur fiscal (
republicat n M. Of. al Romniei, Partea I,
nr. 513 din 31. 07. 2007.), cu modificrile i
completrile ulterioare ( ultima modificare
prin OUG nr. 40/2014, publicat n M. Of. al
Romniei, Partea I, nr.455 din 23. 06. 2014).
Ordinul nr. 353/2013 al ministrului
finanelor publice privind desemnarea
biroului central de legtur responsabil
pentru schimbul de informaii privind
cooperarea administrativa n domeniul fiscal
ntre statele membre ale Uniunii Europene (
publicat n M. Of. al Romniei nr. 163 din
26.03. 2013).
Ghe. Caraiani, C. Georgescu,
Cooperarea
economic
internaional,
Editura ProUniversitaria, Bucureti, 2013.
Ion Glea, Tratatele Uniunii Europene,
Editura C. H. Beck, Bucureti, 2012.

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R. F. Godinec, citat de Ghe. Caraiani, C. Georgescu n Cooperarea economic internaional, Editura

ProUniversitaria, Bucureti, 2013, p. 13.
2
D. Collard, citat de Ghe. Caraiani, C. Georgescu n op. cit., p. 13.
3
Ghe. Caraiani, C. Georgescu n op. cit., p. 13.
4
Publicat n Jurnalul Oficial al Uniunii Europene nr. L 64/11.03.2011.
5
Potrivit art. 113 din TFUE, Consiliul, hotrnd n unanimitate n conformitate cu o procedur legislativ
special i dup consultarea Parlamentului European i a Comitetului Economic i Social, adopt dispoziiile
referitoare la armonizarea legislaiilor privind impozitul pe cifra de afaceri, accizele i alte impozite indirecte, n
msura n care aceast armonizare este necesar pentru a asigura instituirea i funcionarea pieei interne i
pentru a evita denaturarea concurenei.
6
Potrivit art. 115 din TFUE, Consiliul, hotrnd n unanimitate n conformitate cu o procedur legislativ
special i dup consultarea Parlamentului European i a Comitetului Economic i Social, adopt directive
pentru apropierea actelor cu putere de lege i a actelor administrative ale statelor membre, care au inciden
direct asupra instituirii sau funcionrii pieei interne.
7
Publicat n Jurnalul Oficial al Uniunii Europene nr. C 83/30.03.2010.
8
Publicat n M. Of. al Romniei nr. 163 din 26.03. 2013.
9
Potrivit dispoziiilor art. 1097, lit. f., autoritate solicitat este biroul central de legtur, un departament de
legtur sau orice funcionar autorizat al unui stat membru care primete o cerere de asisten n numele
autoritii competente
10
n contextul art. 10912, informaiile disponibile se refer la informaii din dosarele fiscale ale statelor membre
care comunic informaiile respective, care pot fi accesate potrivit procedurilor de colectare i procesare a
informaiilor din acel stat membru;
11
Pentru noiunea bun imobil, a se vedea R. Peptan, Drept civil. Teoria general a dreptului civil, Editura
Academica Brncui, Tg.-Jiu, 2009, p. 87-91.
12
Pentru noiunea persoan, a se vedea R. Peptan, Drept civil. Subiectele dreptului civil romn, Editura
Academica Brncui, Tg.-Jiu, 2008, p. 7-9.
13
R. F. Godinec, cited by Ghe. Caraiani, C. Georgescu in Cooperarea economic internaional, Publischer
ProUniversitaria, Bucharest, 2013, p. 13.
14
D. Collard, cited by Ghe. Caraiani, C. Georgescu in opera cited, p. 13.
15
Ghe. Caraiani, C. Georgescu, opera cited, p. 13.
16
Published in the Official Journal of the European Union no. L 64 / 11.03.2011.
17
According to art. 113 TFEU, the Council, acting unanimously in accordance with a special legislative
procedure and after consulting the European Parliament and the Economic and Social Committee, adopt
provisions for the harmonization of legislation concerning turnover taxes, excise duties and other indirect taxes
to the extent that such harmonization is necessary to ensure the establishment and functioning of the internal
market and to avoid distortion of competition.
18
According to art. 115 TFEU, the Council, acting unanimously in accordance with a special legislative
procedure and after consulting the European Parliament and the Economic and Social Committee, issue
directives for the approximation of laws, regulations and administrative provisions of the Member States which
directly affect establishment and functioning of the internal market.
19
Published in the Official Journal of the European Union no. C 83 / 30.03.2010.
20
Published in the Official Gazette no. 163 of 26.03. 2013
21
Under the provisions of art. 1097 , lit. f., requested authority is central liaison office, a liaison department or
any authorized officer of a Member State receives a request for assistance on behalf of the competent authority
22
In the context of art. 10912 available information refers to information in the tax files of the Member States
shall communicate the information that can be accessed according to the procedures for collecting and
processing information in that Member State;
23
For the term "immovable property", see R. Peptan, Drept civil. Teoria general a dreptului civil, Editura
Academica Brncui, Tg.-Jiu, 2009, p. 87-91.
24
For the term "person", see R. Peptan, Drept civil. Subiectele dreptului civil romn, Editura Academica
Brncui, Tg.-Jiu, 2008, p. 7-9.

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