BGPF
4.8.8 În ce cazuri persoanele juridice nu achită accizele pentru marfurile supuse accizelor la importul lor pe teritoriul republicii ?
Potrivit art.124 alin.111 din Codul fiscal, accizele nu se achită pentru mărfurile supuse accizelor, cu excepţia celor prevăzute la art.220 din Codul vamal nr.95/2021, importate de către persoane juridice în scopuri necomerciale dacă valoarea intrinsecă a acestor mărfuri nu depăşeşte suma de 100 de euro. În cazul în care valoarea lor intrinsecă depăşeşte limita neimpozabilă indicată, accizele se calculează pornind de la valoarea mărfurilor în vamă, iar limita neimpozabilă menţionată nu micşorează valoarea impozabilă a acestora.
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The date of publishing:
07 March /2025 08:00
Catalogul tematic
Accizele