Fiscal practice
Livrarea efectuată la un preţ mai mic decât cel de piaţă: relaţii specifice vs relații interdependente
Urmează a fi calculată TVA la diferența de sumă aferentă livrărilor către persoane interdependente, dacă prețul de vânzare cu TVA este mai mare decât cel de achiziție, însă costurile sunt mai mari ca valorea de vânzare fără TVA? În conformitate cu Codul fiscal: - Livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parţială, împrumutul bunurilor fungibile, cu excepţia mijloacelor băneşti,...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
17 June /2024 08:00
Catalogul tematic
Noutăți fiscale | Administrare fiscală
Tags:
Cod fiscal | achizitie | determinarea pretului | Declaraţia privind TVA | suma acumulată
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