Legal advice
Privind reflectarea de către furnizor și cumpărător a sumei TVA aferentă unei datorii compromise
În conformitate cu prevederile art. 5 pct. 32) din CF, datorie compromisă reprezintă creanță care este nerambursabilă în cazurile în care: agentul economic lichidat nu are succesor de drepturi; persoana juridică sau fizică care desfăşoară activitate de întreprinzător, declarată insolvabilă, nu are bunuri; persoana fizică care nu desfăşoară activitate de întreprinzător şi gospodăria ţărănească (de fermier) sau întreprinzătorul individual nu are, în decurs de 2 ani din ziua apariţiei datoriei, bunuri sau este în insuficienţă de bunuri ce ar putea fi percepute ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 March /2017 10:12
Domeniu:
T.V.A. | Legislație fiscală
Tags:
furnizor | TVA | Codul fiscal | agent economic | activitate de intreprinzator | persoana fizică | deducerea datoriei
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