Practical accounting
Taxarea inversă: momentul apariției obligației de aplicare a mecanismului
Amintim, prin Legea nr.171/2019 (în vigoare din 1 ianuarie 2020) în Codul fiscal au fost operate modificări, fiind stabilit un nou regim fiscal privind TVA la procurările de proprietate a întreprinderilor declarate în proces de insolvabilitate. Astfel, în conformitate cu art.95 alin.(1) lit.e) din CF, obiect impozabil cu TVA este procurarea proprietăţii subiecţilor impozabili declaraţi în proces de insolvabilitate, cu excepţia celor în procedură de restructurare şi realizare a planului, în...
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The date of publishing:
30 September /2021 08:00
Domeniu:
T.V.A. | Administrare fiscală | Noutăți | Taxarea inversă
Tags:
taxare inversă | TVA | perioada de raportare | Contabilitate
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