BGPF
28.18.2 Ce cotă se va aplica pentru energia livrată populaţie, dacă apartamentele se află la gestiune agentului economic care a construit dar nu a trecut încă drepturile de proprietate asupra imobilelor populaţiei?
În conformitate cu prevederile art. 104 lit. b) din Codul fiscal, energia electrică, energia termică, apa caldă, alimentarea cu apă şi canalizarea pentru bunurile cu destinație locativă, inclusiv casele de vacanță, indiferent de subiectul în a cărui gestiune se află acestea, se scutesc de TVA cu drept de deducere.
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The date of publishing:
10 May /2023 09:52