BGPF
28.17.24 La ce cota a TVA se va impozita livrarea energiei electrice, energiei termice şi apa caldă pentru bunurile imobiliare aflate în sectoarele din cadrul întovărășirilor pomicole?
Potrivit prevederilor art.104 lit.b) din Codul fiscal, se scutesc de TVA cu drept de deducere energia electrică, energia termică, apa caldă, alimentarea cu apă şi canalizarea pentru bunurile cu destinaţie locativă, inclusiv casele de vacanţă, indiferent de subiectul în a cărui gestiune se află acestea.
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The date of publishing:
10 May /2023 10:26