Fiscal practice
Oxana Locteva: "Unele aspecte fiscale ce țin de verificarea agenților economici din domeniul transportului auto internațional și restituirea TVA"
Din practica fiscală a ultimilor ani se observă o creștere a numărului agenţilor economici care prestează servicii de transport auto de mărfuri sau de pasageri și servicii de expediție, mulți dintre care activează în domeniul serviciilor de transport auto internațional. Un specific fiscal din punct de vedere a impozitării serviciilor de transport internațional este aplicarea TVA la cota zero în corespundere cu art. 104(a) din Titlul III al Codului fiscal și, respectiv, dreptul la restituirea TVA în baza art. 101(5) din Codul fiscal și Regulamentul privi...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
06 May /2011 12:30
Domeniu:
Administrare fiscală
Tags:
Monitorul Fiscal FISC.MD | Oxana Locteva
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