{"id":9156,"date":"2010-11-16T15:38:51","date_gmt":"2010-11-16T12:38:51","guid":{"rendered":"http:\/\/revistacioburi.ro\/?p=9156"},"modified":"2010-11-16T15:38:51","modified_gmt":"2010-11-16T12:38:51","slug":"juristu-lu-peste-prescriptia-creantelor-fiscale","status":"publish","type":"post","link":"https:\/\/revistacioburi.ro\/revistacioburi\/2010\/11\/juristu-lu-peste-prescriptia-creantelor-fiscale\/","title":{"rendered":"Juristu\u2019 lu\u2019 pe\u015fte \u2013 prescrip\u0163ia crean\u0163elor fiscale"},"content":{"rendered":"<p>\u00a0\u00a0 Era anul de gra\u0163ie 2005 \u2013 la 3 ani de la terminarea facult\u0103\u0163ii, dup\u0103 ce st\u0103tusem c\u00e2teva luni \u00eentr-un ONG, reu\u015fisem \u015fi eu s\u0103 m\u0103 angajez. La un partid politic dar nu asta conta atunci (nu mi-a prins r\u0103u! am \u00eenv\u0103\u0163at destule despre oameni&#8230; evident, \u015fi despre jigodii). Cum-necum, \u00een ziua cu pricina eram cam agitat, c\u0103ci trebuia s\u0103 ajung la o \u015fedin\u0163\u0103 (partidul-tricolorul-Rom\u00e2nia) tocmai \u00een cel\u0103lalt cap\u0103t al ora\u015fului. Colac peste pup\u0103z\u0103, \u00eemi expirase \u015fi abonamentul&#8230; \u00cemi aduc aminte c\u0103 am b\u0103ut o cafea, am f\u0103cut dou\u0103 sandwish-uri (\u015ftiam c\u0103 avea s\u0103 fie o pauz\u0103 de cafea la un moment dat, cu pateuri, saleuri \u015fi alte tr\u0103zn\u0103i de-astea, dar nu m\u0103 bazam pe ele \u2013 n\u0103v\u0103leau participan\u0163ii pe ele ca termitele!) am fugit repede s\u0103-mi fac abonament nou, m-am \u00eentors acas\u0103, am mai tras dou\u0103 \u0163ig\u0103ri, m-am echipat <em>office<\/em> (urma s\u0103 asigur secretariatul tehnic al \u015fedin\u0163ei) \u015fi&#8230;pe drum!<\/p>\n<p>\u00a0\u00a0 Pe undeva prin Pia\u0163a Roman\u0103 schimb autobuzul \u015fi p\u00e2n\u0103 s\u0103 m\u0103 sprijin comod de bar\u0103 (nu stau pe scaun nici de-al naibii) m\u0103 \u015fi v\u0103d ag\u0103\u0163at. Erau dou\u0103. Tanti controloare. Eu \u2013 calm \u015fi cu \u00eentreaga con\u015ftiin\u0163\u0103 c\u0103l\u0103toare de RATB lini\u015ftit\u0103. C\u0103 doar ce \u00eemi luasem abonament. Ele se uitau la mine uimite, cu abonamentul  \u00een m\u00e2n\u0103. Moment \u00een care am \u00eenceput s\u0103 am dubii despre zodiacul citit la plecare. \u0102la cum c\u0103 \u201castrele v\u0103 z\u00e2mbesc\u201d.<\/p>\n<p>\u00centreb elegant care e problema&#8230;c\u0103 doar ce l-am f\u0103cut&#8230;<\/p>\n<p>\u201cP\u0103i&#8230;e expirat&#8230;\u201d, \u00eendr\u0103zne\u015fte una din dudui&#8230; Iau cartona\u015ful, m\u0103 uit la el&#8230; m\u0103 scarpin oltene\u015fte, c\u0103 nu \u00een\u0163elegeam fenomenul&#8230; scot portofelul \u015fi caut neconving\u0103tor <strong><em>cel\u0103lalt<\/em><\/strong> cartona\u015f. \u0102LA VALABIL. \u015ei a\u015fa c\u0103ut\u00e2nd, \u00eemi aminteam ca prin vis dou\u0103 m\u00e2ini rup\u00e2nd \u201cabonamentul expirat\u201d \u015fi arunc\u00e2nd buc\u0103\u0163elele rezultate \u00een g\u0103leat\u0103. Evident, am respirat ad\u00e2nc pentru a nu sc\u0103pa o \u00eenjur\u0103tur\u0103 care nu s-ar fi asortat cu \u0163inuta mea <em>office.<\/em><\/p>\n<p><em>\u00ab\u00a0Astrele \u00eemi z\u00e2mbeau \u015fi mai tare.\u00a0\u00bb<\/em><\/p>\n<p>\u201c\u015ei acum ce facem?\u201d, m\u00ee \u00eentreab\u0103 una din controloare, u\u015for intimidat\u0103 de sinceritatea mea debordand\u0103 \u015fi, evident, de costumul purtat \u0163an\u0163o\u015f pe 30 de grade! De sex nu putea fi vorba, c\u0103 era autobuzul plin, a\u015fa c\u0103 mi-am re\u0163inut orice expresii verbal-impersonale \u015fi am dat din umeri&#8230; \u201cT\u0103ia\u0163i amend\u0103&#8230;v\u0103d eu cum o contest&#8230;\u201d.<\/p>\n<p>\u201cAstrele deja se c@c@u pe ele de ras&#8230;.\u201d<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0\u00a0 A\u015faaa&#8230;acu\u2019 ce leg\u0103tur\u0103 are Sulla cu prefectura (nea\u2019 Cornellius S. a \u00eenfiin\u0163at respectiva institu\u0163ie, pentru cei care credeau c\u0103 e doar un joc de cuvinte)&#8230;<\/p>\n<p>Se f\u0103cea c\u0103 era vineri&#8230; \u015fi c\u0103 tr\u0103geam s\u0103 termin o analiz\u0103 am\u0103r\u00e2t\u0103, s\u0103 termin programul am\u0103r\u00e2t \u015fi s\u0103 intru \u015fi eu \u00een am\u0103r\u00e2tul de week-end ca un am\u0103r\u0103\u015ftean veritabil. C\u00e2nd&#8230;sun\u0103 telefonul! \u0102la mare, de pe birou. De-\u0103la de\u015ftept, cu afi\u015faj \u015fi j\u2019demii de butoane&#8230; S\u0103 v\u0103d \u015fi s\u0103 nu cred! Sun o coleg\u0103 dintr-o sucursal\u0103 pe l\u00e2ng\u0103 care toate vorbele mele \u00eentoarse din condei \u015fi mail-urile mele cu glumi\u0163e \u015fi poezioare r\u0103m\u0103seser\u0103 f\u0103r\u0103 ecou&#8230;<\/p>\n<p>R\u0103spund cu inima tremur\u00e2nd\u0103. \u015ei ce aud:<\/p>\n<p>\u201c- Bun\u0103! \u015etii&#8230; a venit poprire pe numele t\u0103u&#8230;nu \u015ftiu ce ai f\u0103cut, da\u2019 s\u0103 \u015ftii c\u0103 din seara asta ai contul poprit! Hai c\u0103-\u0163i trimit \u015fi \u0163ie documentele, s\u0103 vezi despre ce este vorba. Week-end pl\u0103cut!\u201d.<\/p>\n<p>Astrele erau deja \u00een com\u0103! Colegii mei, pe burt\u0103! Logic! La omul s\u0103rac&#8230; nici conturile nu stau neblocate! Cu alte cuvinte, m\u0103 cam ajunser\u0103 p\u0103catele\u00a0 tinere\u0163ii&#8230;<\/p>\n<p>\u00cen concluzie (aia juridic\u0103, care justific\u0103 postul \u0103sta \u015fi berile de la <strong>Revista Cioburi<\/strong>):<\/p>\n<p><strong>\u00centruc\u00e2t, <\/strong>conform art. 90 (Obiectul, termenul \u015fi momentul de la care \u00eencepe s\u0103 curg\u0103 termenul de prescrip\u0163ie a dreptului de stabilire a obliga\u0163iilor fiscale), alin. 2 din Codul de Procedura Fiscal\u0103 \u201cTermenul de prescrip\u0163ie a dreptului prev\u0103zut la alin. (1) [<em>dreptul organului fiscal de a stabili obliga\u0163ii fiscale n.r<\/em>.] \u00eencepe s\u0103 curg\u0103 de la data de 1 ianuarie a anului urm\u0103tor celui \u00een care s-a n\u0103scut crean\u0163a fiscal\u0103 potrivit art. 23, dac\u0103 legea nu dispune altfel\u201d.<strong>\u00a0<\/strong><\/p>\n<p><strong>Orice amend\u0103 despre care credea\u0163i c\u0103 nu mai \u015ftia\u0163i nimic, se poate oric\u00e2nd lipi de contul dumneavoastr\u0103&#8230;<\/strong><\/p>\n<p>\u015ei c\u00e2nd m\u0103 g\u00e2ndesc c\u0103 mai aveam mai pu\u0163in de dou\u0103 luni \u015fi sc\u0103pam&#8230;<\/p>\n<p>Mama lor de astre!<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"http:\/\/ro.netlog.com\/dunare_ro\/blog\" target=\"_blank\">Dun\u0103re<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0\u00a0 Era anul de gra\u0163ie 2005 \u2013 la 3 ani de la terminarea facult\u0103\u0163ii, dup\u0103 ce st\u0103tusem c\u00e2teva luni \u00eentr-un ONG, reu\u015fisem \u015fi eu s\u0103 m\u0103 angajez. La un partid politic dar nu asta conta &hellip;<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,103],"tags":[136,248,934,1352,1803,1853],"class_list":["post-9156","post","type-post","status-publish","format-standard","hentry","category-lege-fara-de-lege","category-promo","tag-abonament","tag-amenda","tag-creanta","tag-fiscal","tag-jurist","tag-lege"],"_links":{"self":[{"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/posts\/9156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/comments?post=9156"}],"version-history":[{"count":0,"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/posts\/9156\/revisions"}],"wp:attachment":[{"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/media?parent=9156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/categories?post=9156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revistacioburi.ro\/revistacioburi\/wp-json\/wp\/v2\/tags?post=9156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}