Case studies
Arvuna pentru un bun imobil: aspecte privind TVA
Studiu ce caz: Compania de construcții B a încheiat un contract de arvună cu un potențial cumpărător D (persoană juridică) un bun imobil cu destinație comercială. D a transferat o parte din suma negociată în calitate de arvună, cu condiția că peste 2 luni va fi încheiat un contract de vânzare-cumpărare a bunului imobil respectiv, suma arvunei transferate fiind considerată parte a plății pentru respectivul bun imobil. Situația expusă generează următoarele întrebări aferent TVA și documentării tranzacți...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 January /2023 08:00
Domeniu:
T.V.A.
1 comments
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GHENADIE NEGARA
30 January /2023 08:43
buna ziua. acte normative aplicabile cazului (in raport cu obligatia fiscala privind TVA a vinzatorului): - art. 108 , al. (3), CF al RM - art. 5, al. (4), Legea 100/ 2017 in intelegerea noastra, norma din art. 108(3) CF al RM este o norma derogatorie de la normele fiscale generale invocate de autorul explicatiei. astfel, la livrarea de bunuri imobile aparitia obligatiei fiscale (data calcularii/ data livrarii) nu depinde de data platii ptr imobilul in cauza, indiferent de forma platii (avans, arvuna, schimb, dare in plata, compensatie, etc) cu stima, gn