{"id":4139,"date":"2016-01-31T18:45:46","date_gmt":"2016-01-31T17:45:46","guid":{"rendered":"https:\/\/dvs-europe.eu\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/"},"modified":"2016-01-31T18:45:46","modified_gmt":"2016-01-31T17:45:46","slug":"abilitatea-de-a-crea-activitate-economica-si-tvastudiu","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/","title":{"rendered":"Abilitatea de a crea activitate economica si TVA:studiu"},"content":{"rendered":"<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><b>Abilitatea de a crea activitate economica si TVA:studiu<\/b><\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">In ultimul an a existat o mica revolutie in legislatia romaneasca.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in <b>OPANAF 17\/2015<\/b> ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia <b>D088<\/b>(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Depunerea declaratiei si evaluarea ulterioara, discretionar, de catre oficiul competent sunt pasi necesari pentru a putea opera in campul de TVA pentru fiecare contribuabil (de a emite facturi cu TVA si de a deduce taxa de achizitii).<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Noua procedura a fost revizuita si clarificata in continuare prin decrete ulterioare de catre <b>ANAF <\/b>nr<b>. 1964\/2015 <\/b>  si<b> 1966\/2015<\/b> cu efecte din <b>3 august 2015<\/b>.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Asa cum am avut ocazia deja sa constatam mai sus , procedura tinde sa verifice indeplinirea anumior conditii de catre contribuabil.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Din aceasta evaluare se determina un potential risc de evaziune fiscal care urmeaza sa ii fie atribuit contribuabilului. Daca scorul este mic, oficiul notifica refuzul de activare a codului de TVA. <\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Care sunt criteriile de satisfacere? Sunt 20 de intrebari dintre care cele mai importate sunt: <\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">1.daca societatea detine un spatiu destinat sediului social?<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">2.daca administratorii\/actionarii sunt in aceste posturi si in alte societati ?au existat cazuri de faliment ,lichidare ale societatior?<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">3.care sunt studiile administratorilor\/asociatilor?<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">4.indicarea venituilor asociatilor\/administratorilor in ultimele 12 luni.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Exemplele fac posibila gasirea unui fir comun care leaga toate investigatiile: identifica in prealabil acele personae care au avut activitati cu probleme economice in Romania sau pentru a preveni subiecte care nu au caracteristicile necesare pentru a desfasura o activitate economica (din cauza lipsei de experienta sau de putere financiara).<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Descrisa si comentata procedura, ne propunem sa oferim doua precizari importante:<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><b>1<\/b>.articolul <b>316 din Codul Fiscal (legea 227\/2015)<\/b> punctul 11, litera H,care prevede ca contribuabilii deja activi in campul de TVA sunt evaluati succesiv legat de capacitatea de a desfasura activitati de TVA .<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Aceste criterii sunt cuprinse in Decretul Presedintelui ANAF 3330\/2013, cu urmatoare modificari :in special in sectiunea 5(1)A, se precizeza ca anularea din oficiu a codului de TVA este rezultatul esecului sau de a demonstra capacitatea inadecvata de a desfaura activitati in sfera TVA , pentru contribubilii care isi schimba sediul social sau actionarii.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><a name=\"_GoBack\"><\/a><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><b>2<\/b>.Subliniind in acelasi timp lipsa de transparenta a procedurii ,care , nu ofera nici o justificare de activare a cotei de TVA, precum si termenul critic de a depune anexele pentru D088 (15 zile), dorim sa suubliniem faptul ca procedura in sine nu este lipsita nici de sens nici de completitudinea cererilor.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">E imposibil in 2016 sa deschizi o afacere in zona Unuinii Europene fara sa poti demonstra ca dispui de mijocele necesare si fara a arata un prim plan al primului an de functionare.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><b>Concluzii:<\/b>procedura de activare (si conservare) a codului de TVA prin depunerea declaratiei D088, a introdus un filtru puternic pentru filtrarea societatilor fara capacitate de a desfasura actvitati in sfera de TVA,chiar contribuabilii existenti vor trebui sa isi ia masuri de siguranta pentru pastrarea codului de TVA.Noul sistem incearca sa pune capat evaziunii fiscale si necesita o mare atentie pentru contribuabilii nationali si internationali de a-si structura afacerea de la bun inceput.<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">High referinte:<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><a href=\"http:\/\/www.zf.ro\/opinii\/formularul-088-ruleta-ruseasca-a-inregistrarii-in-scopuri-de-tva-13999646\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">http:\/\/www.zf.ro\/opinii\/formularul-088-ruleta-ruseasca-a-inregistrarii-in-scopuri-de-tva-13999646<\/span><\/span><\/a><\/p>\n<p align=\"JUSTIFY\"><a href=\"http:\/\/www.zf.ro\/banci-si-asigurari\/anaf-contraataca-mentinem-noua-procedura-a-inregistrarii-in-scop-de-tva-pentru-ca-sunt-multe-cazuri-de-fraudare-a-bugetului-cu-sute-de-mil-de-euro-de-catre-marii-contribuabili-14966275\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">http:\/\/www.zf.ro\/banci-si-asigurari\/anaf-contraataca-mentinem-noua-procedura-a-inregistrarii-in-scop-de-tva-pentru-ca-sunt-multe-cazuri-de-fraudare-a-bugetului-cu-sute-de-mil-de-euro-de-catre-marii-contribuabili-14966275<\/span><\/span><\/a><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Suntem disponibili pentru clarificari ulterioare.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abilitatea de a crea activitate economica si TVA:studiu In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-4139","post","type-post","status-publish","format-standard","hentry","category-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Abilitatea de a crea activitate economica si TVA:studiu<\/title>\n<meta name=\"description\" content=\"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abilitatea de a crea activitate economica si TVA:studiu\" \/>\n<meta property=\"og:description\" content=\"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/\" \/>\n<meta property=\"og:site_name\" content=\"DVS Europe\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dvseurope\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-31T17:45:46+00:00\" \/>\n<meta name=\"author\" content=\"Cristian Meneghetti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cristian Meneghetti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/\"},\"author\":{\"name\":\"Cristian Meneghetti\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\"},\"headline\":\"Abilitatea de a crea activitate economica si TVA:studiu\",\"datePublished\":\"2016-01-31T17:45:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/\"},\"wordCount\":554,\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/\",\"name\":\"Abilitatea de a crea activitate economica si TVA:studiu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\"},\"datePublished\":\"2016-01-31T17:45:46+00:00\",\"description\":\"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\\\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2016\\\/01\\\/31\\\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Abilitatea de a crea activitate economica si TVA:studiu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"name\":\"DVS Europe\",\"description\":\"Commercialisti ed Avvocati Italiani in Romania\",\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\",\"name\":\"DVS Europe\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"contentUrl\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"width\":1012,\"height\":472,\"caption\":\"DVS Europe\"},\"image\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/dvseurope\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\",\"name\":\"Cristian Meneghetti\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"caption\":\"Cristian Meneghetti\"},\"sameAs\":[\"http:\\\/\\\/dvseurope.kinsta.cloud\"],\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/author\\\/admin-dvs\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Abilitatea de a crea activitate economica si TVA:studiu","description":"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/","og_locale":"en_US","og_type":"article","og_title":"Abilitatea de a crea activitate economica si TVA:studiu","og_description":"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.","og_url":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/","og_site_name":"DVS Europe","article_publisher":"https:\/\/www.facebook.com\/dvseurope\/","article_published_time":"2016-01-31T17:45:46+00:00","author":"Cristian Meneghetti","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Cristian Meneghetti","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/#article","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/"},"author":{"name":"Cristian Meneghetti","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5"},"headline":"Abilitatea de a crea activitate economica si TVA:studiu","datePublished":"2016-01-31T17:45:46+00:00","mainEntityOfPage":{"@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/"},"wordCount":554,"publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/","url":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/","name":"Abilitatea de a crea activitate economica si TVA:studiu","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/#website"},"datePublished":"2016-01-31T17:45:46+00:00","description":"In ultimul an a existat o mica revolutie in legislatia romaneasca. Ne referim la inasprirea procedurii de activare a codului de TVA introdusa in OPANAF 17\/2015 ce prevede, incepand cu 01 februarie 2015, ca toti contribuabilii trebuie sa completeze si sa depuna declaratia D088(cu anexe), necesara pentru a demonstra capacitatea de realizare a activitatiii economice a societatii.","breadcrumb":{"@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dvs-europe.eu\/en\/2016\/01\/31\/abilitatea-de-a-crea-activitate-economica-si-tvastudiu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dvs-europe.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Abilitatea de a crea activitate economica si TVA:studiu"}]},{"@type":"WebSite","@id":"https:\/\/dvs-europe.eu\/en\/#website","url":"https:\/\/dvs-europe.eu\/en\/","name":"DVS Europe","description":"Commercialisti ed Avvocati Italiani in Romania","publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dvs-europe.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dvs-europe.eu\/en\/#organization","name":"DVS Europe","url":"https:\/\/dvs-europe.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","contentUrl":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","width":1012,"height":472,"caption":"DVS Europe"},"image":{"@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/dvseurope\/"]},{"@type":"Person","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5","name":"Cristian Meneghetti","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","caption":"Cristian Meneghetti"},"sameAs":["http:\/\/dvseurope.kinsta.cloud"],"url":"https:\/\/dvs-europe.eu\/en\/author\/admin-dvs\/"}]}},"_links":{"self":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/comments?post=4139"}],"version-history":[{"count":0,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4139\/revisions"}],"wp:attachment":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/media?parent=4139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/categories?post=4139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/tags?post=4139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}