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  • Impozitul pe bunurile imobiliare în cazul bunurilor imobile temporar abandonate
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Fiscal practice

iconImpozitul pe bunurile imobiliare în cazul bunurilor imobile temporar abandonate

În scopul aplicării impozitului pe bunurile imobiliare, bunurile imobiliare, potrivit art. 276 alin. 2) din Codul fiscal (CF), constituie terenurile, clădirile, construcțiile, apartamentele și alte încăperi izolate, a căror strămutare este imposibilă fără cauzarea de prejudicii destinației lor. Subiecți ai impunerii cu impozitul pe bunurile imobiliare sunt specificați în art. 277 alin. (1) al CF.

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md nr.7 (77) 2022

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

02 December /2022 15:34

Catalogul tematic

Noutăți fiscale | Obligație fiscală | Impozitul pe bunurile imobiliare

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obligaţie fiscală

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