Legal advice
Calcularea și achitarea accizelor: excepția de neconstituționalitate a unor prevederi declarată inadmisibilă
Recent, Curtea Constituțională a RM a examinat excepția de neconstituționalitate invocată asupra unor prevederi din art. 4 alin. (6) din Legea pentru punerea în aplicare a titlului IV din Codul fiscal nr. 1054-XIV din 16.06.2000 (Legea nr. 1054/2000). Conform prevederilor acestei norme, subiecţii impunerii care, la fabricarea în antrepozitul fiscal a mărfurilor nesupuse accizelor, utilizează în calitate de materie primă mărfuri proprii supuse accizelor pentru care nu există documente justificative privind achitarea accizelor, la expedierea din antrepozi...
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The date of publishing:
29 July /2019 08:35
Domeniu:
Accizele | Administrare fiscală | Noutăți | Legislație fiscală
Tags:
accize | curtea constitutionala | Cod fiscal | Antrepozite | contribuabil | marfă
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