Questions and answers
Dacă pentru datoriile neachitate la buget, de către organul fiscal au fost sechestrate și comercializate bunuri ale contribuabilului, se consideră această livrare efectuată de contribuabil pentru care acesta are obligația achitării T.V.A.?
Sechestrarea bunurilor de către organul fiscal reprezintă o modalitate de asigurare a executării silite a obligaţiei fiscale. În conformitate cu drepturile organului fiscal şi funcţionarului fiscal, stabilite de CF (art. 134 alin. (1) p. n), organul fiscal are dreptul să sechestreze, în modul stabilit de lege, orice bun, cu excepţia celui care, în conformitate cu legislația în vigoare, nu este sechestrabil (art. 200 alin. (6) CF). Potrivit prevederilor art. 203 alin. (13) din CF, pentru contribuabil, comercializarea de către organul fiscal a bunu...
Monitorul fiscal FISC.md Nr.24 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 March /2015 10:55
Domeniu:
T.V.A.
Tags:
datorii | buget | TVA | organul fiscal | sechestrarea
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