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Maria Bîrcă



Maria Bârcă

șeful Secției valoare în vamă, Serviciul Vamal
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Роялти и сборы за лицензию как элемент таможенной стоимости

iconРоялти и сборы за лицензию как элемент таможенной стоимости

Исходя из определения стоимости сделки, которая включает «все платежи, осуществленные либо которые должны быть выплачены покупателем продавцу либо третьему лицу, которое выполняет обязанности продавца, как одно из условий реализации импортируемых товаров», очевидно, что платежи (роялти) и сборы за лицензию являются частью платежа, который покупатель осуществляет за товар.

19 April /2018 12:32

Maria Bîrcă

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