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Aplicarea amenzii pentru neeliberarea în termen a facturilor fiscale
Prin Hotărârea nr. 20 din 04.07.2018, Curtea Constituțională s-a pronunțat în privința excepției de neconstituționalitate a unor prevederi din art. 260 alin. (4) din Codul fiscal (CF). Prin această hotărâre, Curtea a declarat neconstituțional textul „amendă în mărime de 3 600 lei pentru fiecare factură” din art. 260 alin. (4) din CF. Conform pct. 4 din Hotărârea Curții Constituționale nr. 20, până la modificarea textului de lege declarat neconstituțional (art. 260 alin. (4) din CF), la aplicarea sancțiunii poate fi stabilită o amendă de până la 3 600 lei pentru fi...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
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The date of publishing:
13 August /2018 08:53
Domeniu:
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Sancțiuni fiscale | Factura fiscală
Tags:
curtea constitutionala | Cod fiscal | sanctiune | amendă | TVA | factura fiscală
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