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Ordonanţa urgenta Nr.49 din 31.05.2011

pentru modificarea şi completarea Legii nr. 571/2003 privind Codul fiscal şi a altor prevederi financiar-fiscale
ACT EMIS DE: Guvernul Romaniei
ACT PUBLICAT ÎN MONITORUL OFICIAL NR. 381 din 01 iunie 2011




Având în vedere necesitatea combaterii în regim de maximă urgenţă a fraudei fiscale în domeniul TVA pentru livrările de cereale şi plante tehnice,ţinând seama de recomandările serviciilor Comisiei Europene privind restrângerea sferei categoriilor de bunuri pentru care România a solicitat autorizarea pentru aplicarea unei măsuri speciale de derogare de la prevederile art. 193 din Directiva 2006/112/CE a Consiliului din 28 noiembrie 2006 privind sistemul comun al taxei pe valoarea adăugată, cu modificările şi completările ulterioare,având în vedere necesitatea implementării taxării inverse pentru cereale şi plante tehnice înainte de începutul perioadei de recoltare a acestora, în care se manifestă cu preponderenţă fenomenele evazioniste,ţinând seama de situaţia specifică în care se află România, generată de structura proprietăţilor agricole din ţara noastră,în considerarea faptului că aceste elemente vizează interesul general public şi constituie situaţii extraordinare, a căror reglementare nu poate fi amânată,în temeiul art. 115 alin. (4) din Constituţia României, republicată,Guvernul României adoptă prezenta ordonanţă. Articolul ILegea nr. 571/2003 privind Codul fiscal, publicată în Monitorul Oficial al României, Partea I, nr. 927 din 23 decembrie 2003, cu modificările şi completările ulterioare, se modifică şi se completează după cum urmează: 1. La articolul 160 alineatul (2), litera c) se modifică şi va avea următorul cuprins: c)livrarea de cereale şi plante tehnice menţionate în continuare, care figurează în nomenclatura combinată stabilită prin Regulamentul (CEE) nr. 2.658/87 al Consiliului din 23 iulie 1987 privind Nomenclatura tarifară şi statistică şi Tariful vamal comun:

Cod NC Produs
1001 10 00 Grâu dur
1001 90 10 Alac (Triticum spelta), destinat însămânţării
ex 1001 90 91 Grâu comun destinat însămânţării
ex 1001 90 99 Alt alac (Triticum spelta) şi grâu comun, nedestinate însămânţării
1002 00 00 Secară
1003 00 Orz
1005 Porumb
1201 00 Boabe de soia, chiar sfărâmate
Cod NC Produs
1205 Seminţe de rapiţă sau de rapiţă sălbatică, chiar sfărâmate
1206 00 Seminţe de floarea-soarelui, chiar sfărâmate
1212 91 Sfeclă de zahăr

2. La articolul 160, după alineatul (5) se introduce un nou alineat, alineatul (6) , cu următorul cuprins:
(6) Prevederile alin. (2) lit. c) se aplică până la data de 31 mai 2013 inclusiv.
Articolul II Alineatul (1) al articolului II din Ordonanţa de urgenţă a Guvernului nr. 54/2010 privind unele măsuri pentru combaterea evaziunii fiscale, publicată în Monitorul Oficial al României, Partea I, nr. 421 din 23 iunie 2010, se abrogă. PRIM-MINISTRU EMIL BOC Contrasemnează: Ministrul finanţelor publice, Gheorghe Ialomiţianu


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    Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested applicants should Contact us via email: PergoCF@gmail.com , ( PergoCF@qualityservice.com ) , PergoCF@cheerful.com Do You Need A Personal Loan Or Business Loans? If Yes Email: Your Name:Amount needed:Duration:Country:Mobile:Contact Us Via Email: PergoCF@cheerful.com Do you need any financial assistance? PergoCF@cheerful.com Affordable Loan Offer ................. PergoCF@gmail.com Do you need a business loan? PergoCF@qualityservice.com Do you need a business loan? PergoCF@cheerful.com Interested applicants would contact us via email: PergoCF@gmail.com Interested applicants would contact us via email: PergoCF@cheerful.com Interested applicants would contact us via email: PergoCF@qualityservice.com
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