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Înștiințările pe care le primim de la ANAF pot fi uneori o sursă de palpitație, mai ales când se bazează pe modificări legislative survenit acum ceva timp, dar care încep să producă efecte abia acum. Îngrijorarea pe care am remarcat-o în ultimul timp a survenit în baza unei astfel de somații care face apel la Art.6 ind. 1 din Legea nr. 241/2005.
Care este cadrul legal al acestui articol?
La finalul anului 2021, Guvernul României a emis Ordonanța de urgență nr.130/2021 privind unele măsuri fiscal-bugetare și modificarea și completarea unor acte normative. Printre aceste acte avem Legea nr.241/2005 pentru prevenirea și combaterea evaziunii fiscale, în care s-a introdus art.6.ind.1 d.
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