Fiscal practice
Care vor fi acțiunile agentului economic (subiect al impunerii cu TVA) în cazul returului de marfă de către persoane fizice care nu practică activitate de întreprinzător?
În conformitate cu prevederile art.93 pct.3) din CF, livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită /cu plată parţială, împrumutul bunurilor fungibile, cu excepţia mijloacelor băneşti, achitarea salariului în expresie naturală, prin alte plăţi în expresie naturală, prin comercializarea mărfurilor gajate în numele debitorului gajist, prin transmiterea mărfurilor în baza contractului de leasing financiar; transmitere a mărfurilor de...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 November /2023 08:00
Catalogul tematic
Noutăți | T.V.A. | Factura fiscală
Tags:
factura fiscală | T.V.A | bun returnat
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