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PP „Monitorul Fiscal FISC.MD”

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  • BGPF
  • 44.7.1 În privința prețurilor reglementate/stabilite prin acte normative sau judecătorești se consideră că acestea corespund principiului lungimii de braț?
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44.7.1 În privința prețurilor reglementate/stabilite prin acte normative sau judecătorești se consideră că acestea corespund principiului lungimii de braț?

BGPF

44.7.1 În privința prețurilor reglementate/stabilite prin acte normative sau judecătorești se consideră că acestea corespund principiului lungimii de braț?

Conform art. 22618 alin. (3) din Codul fiscal, în cazul în care prețul sau alte elemente care participă la formarea prețului obiectului tranzacției între persoane afiliate sunt reglementate/stabilite prin acte normative sau judecătorești, se consideră că acesta corespund principiului lungimii brațului.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

11 November /2024 08:00

Catalogul tematic

Persoană juridică|Contribuabil|Prețuri de transfer

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