Legal advice
Obligațiile aferente TVA în cadrul realizării contractului de comision
Contractul de comision este definit la art. 1511 alin. (1) din Codul civil (CC), care prevede că, prin contractul de comision, o parte (comisionar) se obligă să încheie acte juridice în nume propriu, dar pe contul celeilalte părţi (comitent), iar aceasta să plătească o remuneraţie (comision). Conform alin.(2) al acestui articol, actul juridic încheiat de comisionar cu un terţ dă naștere unor drepturi și obligaţii numai pentru comisionar, chiar și în cazul în care comitentul este numit sau a participat la ...
Monitorul fiscal FISC.md Nr. 7 (62) 2020
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The date of publishing:
16 October /2020 09:18
Catalogul tematic
T.V.A. | Legislație fiscală
Tags:
TVA | comison | contract | obligaţie
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