Fiscal practice
Restituirea TVA la investițiile (cheltuielile) capitale în active biologice imobilizate (livada de nuci)
Aspectul restituirii TVA la investiții (cheltuieli) capitale a suferit multiple și radicale schimbări. În cele ce urmează vom analiza consecințele modificărilor legislației aferente restituirii TVA la investiții (cheltuieli) capitale în baza unui exemplu convențional referitor la activitatea de cultivare a nucilor. Situația 1. Întreprinderea X a decis să inițieze o activitate de întreprinzător privind cultivarea nucilor. Întreprinderea X a plantat o livadă de nuci altoiți, respectiv perioada juvenilă până când pomul va produce primele fructe va fi de 2 ani d...
Monitorul fiscal FISC.md Nr.3 (51) 2019
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The date of publishing:
15 April /2019 08:56
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
TVA | investiţii | Active | cheltuieli | intreprindere | restituirea TVA
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