Legal advice
Practica judiciară. TVA în contextul relațiilor interdependente sau specifice
În cadrul controlului fiscal efectuat la SRL X, Serviciul Fiscal de Stat a stabilit încălcarea prevederilor art.8 alin. (2) lit. e) din Codul fiscal, care prevăd că contribuabilul este obligat să achite la timp şi integral, ținând cont de prevederile art.7 alin. (5), sumele calculate ale impozitelor şi taxelor, asigurând exactitatea şi veridicitatea dărilor de seamă fiscale prezentate. Astfel, contribuabilul a admis încălcarea normei precitate, în perioada supusă controlului valoarea impozabilă a livrărilor i...
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The date of publishing:
15 February /2021 15:02
Domeniu:
T.V.A.
Tags:
TVA | practica juridica | contribuabil
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