Customs sector
Particularități de stabilire a valorii în vamă în cadrul tranzacțiilor între părți afiliate
Într-o tranzacție pe picior de egalitate - unde cumpărătorul şi vânzătorul nu au nici un drept de proprietate sau control unul fată de altul, dar sunt motivați de interesul propriu de a-şi mări profitul - prețul negociat reprezintă valoarea de piață a bunurilor. Pe de altă parte, tranzacțiile cu părțile afiliate (interdependente, legate) nu au loc pe deplin în condiții de concurență şi, prin urmare, prețul părților poate fi determinat având la bază şi alte scopuri decât cele de piață. Aceste considerente pot fi pe deplin legitime, cum ar fi ...
Monitorul fiscal FISC.md Nr.7(48) 2018
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The date of publishing:
17 December /2018 14:20
Domeniu:
Noutăți
Tags:
valoare in vama | tranzactie | bunuri | marfă | OMC
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