Fiscal practice
Determinarea obiectului impunerii cu impozitul pe venit pentru agenții economici care prestează servicii de expediție a mărfurilor
Legislația civilă Scopul încheierii contractului de expediţie constă în acordarea unui ajutor în legătură cu procesul de transportare, prin îndeplinirea lucrărilor de ambalare, încărcare, descărcare, depozitare, curăţare etc. Dacă examinăm din interior structura contractului, ajungem la concluzia că acesta nu are nimic al său, ci conţine elemente preluate de la alte contracte civile, cum sunt: transport, antrepriză, depozit, mandat, comision etc. Spre exemplu, lucrările de încărcare-descărcare a mărfurilor se refer...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 June /2024 08:00
Catalogul tematic
Noutăți fiscale
Tags:
incarcare | ambalare | obiecte ale impunerii | factura de expeditie | marfă | agent economic
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