Prezentare MFP Noul Cod de procedura fiscala, prezentarea principalelelor prevederi ale Noilor Coduri fiscale (Noul Cod Fiscal și Noul Cod de Procedură Fiscală) http://codfiscal.net/42522/noile-coduri-fiscale-prezentarea-masurilor-de-reforma-fiscala-si-rezultatele-asteptate-de-guvern
Prezentare MFP Noul Cod de procedura fiscala, prezentarea principalelelor prevederi ale Noilor Coduri fiscale (Noul Cod Fiscal și Noul Cod de Procedură Fiscală) http://codfiscal.net/42522/noile-coduri-fiscale-prezentarea-masurilor-de-reforma-fiscala-si-rezultatele-asteptate-de-guvern
This document discusses six technology trends for 2013 and beyond. It begins by introducing the trends and noting that economic conditions will continue to shape the technology landscape while presenting new opportunities. The document then summarizes six individual trends: 1) How products and services are getting to know users through behavioral data; 2) How new open business models are challenging traditional businesses; 3) How information overload is changing consumer behavior and the need for curating information; 4) How the cloud is changing the basis of competition in hardware; 5) How the online environment is making personal brands more important; and 6) Issues around data privacy and ownership that will be important.
The document summarizes research on how physicians use the internet and search in their clinical practices. It finds that the internet is the top health resource for physicians, with 86% using it to gather medical information. Physicians access the internet daily, with 58% accessing it more than once per day. Search engines, particularly Google, are the most commonly used online resource, with 81% of physicians using search engines and 92% using Google specifically.
The document discusses the rise of enterprise social networks and their benefits for companies. It notes that while only 3% of companies report being fully networked and seeing substantial benefits, those companies that do utilize social technologies internally can double their productivity through better communication and collaboration. The document advocates that companies build true internal communities using enterprise social networks to empower employees, connect people and resources, and help the company adapt to changes. It provides examples of how some companies have successfully implemented enterprise social networks.
Din punctul de vedere al procedurilor interne de recuperare creante comerciale acestea cuprind doua etape:
• Etapa initiala in care debitorul va fi contactat in vederea instiintarii asupra creantelor, asupra consecintelor neplatii la termen si vor fi demarate proceduri de executare silita in cazul in care exista titluri executorii. In cadrul acestei etape clientii nostri vor primi toate datele despre debitorii lor si despre solvabilitatea acestora.
• Etapa a doua in care se vor promova actiuni in instanta pentru obtinerea de titluri executorii si/sau actiuni de recuperare efectiva prin proceduri de executare silita.
Serviciul recuperari creante se ocupa cu urmatoarele domenii:
• imprumuturi nerestituite la termen
• plata drepturilor salariale neachitate de angajator la termenul stabilit intre parti
• sume de bani datorate in baza contractelor de inchiriere
• sume de bani datoarte ca urmare a unei prestari de servicii
• sume de bani restante ca urmare a incheierii unor acte juridice translative de proprietate cum ar fi contractele de vanzare-cumparare
• sume reprezentand prejudicii reale cauzate unor personae fizice cumparatori
• sume datorate ca urmare a unor servicii de intermediere si comisionariat
Totodata societatea nostra, in cazul in care exista dovezi demeinice de incalcare a legilor sesizeaza in numele clientilor sai organele statului pentru prevenirea si/sau sanctionarea celor raspunzatori de nerespectarea dispozitiilor legale privind autorizarile sau conditiile specifice de desfasurare a activitatillor.
www.coltuc.ro
avocat@coltuc.ro
0745150894
Ghid privind acordarea esalonarii la plata a obligatiilor fiscaleGhid esalona...contabun
Organul fiscal competent poate acorda la cererea contribuabilului urmatoarele
inlesniri la plata:
a) esalonarea la plata, la cererea contribuabilului, a obligatiilor fiscale, cu exceptia penalitatilor de intarziere aferente obligatiilor fiscale esalonate la plata;
b) amanarea la plata, in conditiile legii, a penalitatilor de intarziere aferente
obligatiilor fiscale esalonate la plata, in vederea anularii, pana la ultimul termen de plata din esalonarea la plata acordata.
This document discusses six technology trends for 2013 and beyond. It begins by introducing the trends and noting that economic conditions will continue to shape the technology landscape while presenting new opportunities. The document then summarizes six individual trends: 1) How products and services are getting to know users through behavioral data; 2) How new open business models are challenging traditional businesses; 3) How information overload is changing consumer behavior and the need for curating information; 4) How the cloud is changing the basis of competition in hardware; 5) How the online environment is making personal brands more important; and 6) Issues around data privacy and ownership that will be important.
The document summarizes research on how physicians use the internet and search in their clinical practices. It finds that the internet is the top health resource for physicians, with 86% using it to gather medical information. Physicians access the internet daily, with 58% accessing it more than once per day. Search engines, particularly Google, are the most commonly used online resource, with 81% of physicians using search engines and 92% using Google specifically.
The document discusses the rise of enterprise social networks and their benefits for companies. It notes that while only 3% of companies report being fully networked and seeing substantial benefits, those companies that do utilize social technologies internally can double their productivity through better communication and collaboration. The document advocates that companies build true internal communities using enterprise social networks to empower employees, connect people and resources, and help the company adapt to changes. It provides examples of how some companies have successfully implemented enterprise social networks.
Din punctul de vedere al procedurilor interne de recuperare creante comerciale acestea cuprind doua etape:
• Etapa initiala in care debitorul va fi contactat in vederea instiintarii asupra creantelor, asupra consecintelor neplatii la termen si vor fi demarate proceduri de executare silita in cazul in care exista titluri executorii. In cadrul acestei etape clientii nostri vor primi toate datele despre debitorii lor si despre solvabilitatea acestora.
• Etapa a doua in care se vor promova actiuni in instanta pentru obtinerea de titluri executorii si/sau actiuni de recuperare efectiva prin proceduri de executare silita.
Serviciul recuperari creante se ocupa cu urmatoarele domenii:
• imprumuturi nerestituite la termen
• plata drepturilor salariale neachitate de angajator la termenul stabilit intre parti
• sume de bani datorate in baza contractelor de inchiriere
• sume de bani datoarte ca urmare a unei prestari de servicii
• sume de bani restante ca urmare a incheierii unor acte juridice translative de proprietate cum ar fi contractele de vanzare-cumparare
• sume reprezentand prejudicii reale cauzate unor personae fizice cumparatori
• sume datorate ca urmare a unor servicii de intermediere si comisionariat
Totodata societatea nostra, in cazul in care exista dovezi demeinice de incalcare a legilor sesizeaza in numele clientilor sai organele statului pentru prevenirea si/sau sanctionarea celor raspunzatori de nerespectarea dispozitiilor legale privind autorizarile sau conditiile specifice de desfasurare a activitatillor.
www.coltuc.ro
avocat@coltuc.ro
0745150894
Ghid privind acordarea esalonarii la plata a obligatiilor fiscaleGhid esalona...contabun
Organul fiscal competent poate acorda la cererea contribuabilului urmatoarele
inlesniri la plata:
a) esalonarea la plata, la cererea contribuabilului, a obligatiilor fiscale, cu exceptia penalitatilor de intarziere aferente obligatiilor fiscale esalonate la plata;
b) amanarea la plata, in conditiile legii, a penalitatilor de intarziere aferente
obligatiilor fiscale esalonate la plata, in vederea anularii, pana la ultimul termen de plata din esalonarea la plata acordata.
Ce poti face daca banca vinde creanta unei firme de recuperari creante?
Practica arata ca, in ultima perioada, din ce in ce mai multe persoane se
confrunta cu situatia cedarii creantelor de catre banca unor societati de
recuperare.
Mecanismul cesiunii catre SRL-ul subsidiara a bancii functioneaza conform urmatoarei scheme: banca mama declara creditul ca fiind neperformant, isi constituie provizion de risc, dar nu trece la executarea silita si nici nu il trimite in insolventa, ci vinde creanta unei filiale pe care o detine in proportie de 100% (sau unui alt SRL detinut 100% de
banca mama a bancii in cauza); vanzarea creantei catre propria filiala (adica, trecerea acesteia "intr-un buzunar intr-altul") sau catre o afiliata se face la preturi cam de 10% din valoarea nominala, pret pe care filiala/afiliata il plateste cu un credit pe care, de cele mai multe ori, i-l acorda chiar banca.
Cesiunea de creante este operatiunea prin care creditorul (cedent) transmite in mod voluntar, cu titlu oneros sau cu titlu gratuit, dreptul de creanta unei alte persoane (cesionar) care devine astfel creditor in locul sau si va putea incasa de la debitor creanta cedata.
Contabilizarea contractelor de cesiune a creantelor la cesionar (persoana care a preluat creantele) trebuie facuta in functie de clauzele specifice fiecarui contract.
ATENTIE!
In toate cazurile, daca nu s-a convenit expres asupra unei cesiuni
partiale, cesionarul devine titular al creantei pentru totalitatea ei.
Odata cu dreptul de creanta, cesionarul dobandeste, prin efectul cesiunii si in lipsa oricarei stipulatii exprese in acest sens, toate drepturile, accesoriile si garantiile de orice natura ale creantei cesionate. Daca nu s-a convenit altfel, dobanzile si orice alte venituri aferente creantei, devenite scadente, dar nepercepute inca de cedent, revin cesionarului, cu incepere de la data cesiunii.
In primul rand, trebuie facuta distinctie dupa cum creditul a fost
declarat sau nu scadent in prealabil cesiunii.
* in primul caz avem de a face cu o activitate de recuperare a unei creante realizata de o societate specializata; cel putin aparent, nimic ilegal;
* in cea de-a doua ipoteza - nu a fost declarant scadent inainte de cesiune operatiunea este flagrant si grav ilegala. Cesiunea creditelor neperformante poate fi considerata ilegala mai ales in cazul contractelor de credit de retail, in care debitorul este un consumator in raporturile cu banca, calitate pe care si-o pierde in raporturile cu colectorul de creante.
Iar in cazul cesiunii creditorului catre un SRL de recuperat creante, controlat 100% de banca mama (sau de banca-bunica, pentru a prelua o formula folosita de Adrian Vasilescu, consilierul BNR), acest SRL se erijeaza el insusi in banca, fiindca primeste prin cesiune o creanta care ramane neschimbata (in sensul ca isi pastreaza natura de creanta bancara), plus
garantiile care o insoteau.
www.coltuc.ro
avocat@coltuc.ro
0745150894
<Note: An effective client encounter includes four elements, which can be summarized as the four P’s> Position : We first need to position the issue with the client – answering the typical questions that are on the client’s mind – why is this important, why is this strategic to my business, and why should I be talking with you about this topic? Point of view : Next, we need to share our point of view on the topic – what we are seeing in the marketplace and hearing from our clients. Probe : The intent of this meeting deck is to engage the client in a facilitated discussion around the topic, not to deliver a presentation to an audience. We want to ask strategic, high-impact, open-ended questions to generate a meaningful dialogue and one which helps to uncover the client’s specific needs, issues, and/or potential areas of pain. Propose : Finally, we need to propose next steps to advance the relationship. We need to summarize the discussion and suggest/recommend action steps, such as follow-on meetings and potential engagement opportunities. POSITION Introductions: Self introductions Build rapport: Informal dialogue or light discussion to break the tension Premise/Purpose: Thanks for your time today. We appreciate the opportunity to share with you what we are hearing in the marketplace. To help guide our discussion today, we’ve prepared a brief meeting deck…