Legal advice
Aplicarea de către Serviciul Fiscal de Stat a regulii generale antibuz (neacceptarea sau recalificarea tranzacțiilor)
Conform art. 1891 alin. (1) din Codul fiscal (în continuare – CF), în scopul determinării obligațiilor fiscale ale contribuabilului, Serviciul Fiscal de Stat (în continuare – SFS) nu va lua în considerare sau va recalifica o tranzacție/acțiune sau o serie de tranzacții/acțiuni care, având în vedere toate faptele și circumstanțele relevante, reflectă o altă situație sau conținut economic decât cel pretins de contribuabil, fiind întreprinse cu scopul obținerii unui avantaj fiscal. &...
Monitorul fiscal FISC.md nr.5 (89) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 August /2024 07:55
Catalogul tematic
Sancțiuni fiscale | Noutăți fiscale
Tags:
autoritate publica | Codul fiscal | aplicarea sanctiunii | raportare a tranzacţiilor
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