Fiscal practice
Prevederile legale privind aplicarea facilităţilor fiscale/vamale la importul activelor materiale destinate includerii în capitalul social
În conformitate cu prevederile art. 103 alin. (1) pct. 29) din Codul Fiscal, sunt scutite de TVA mijloacele fixe utilizate nemijlocit la fabricarea produselor, la prestarea serviciilor şi/sau executarea lucrărilor, destinate includerii în capitalul statutar (social) în modul şi în termenele prevăzute de legislaţie. Modul de aplicare a facilităţilor fiscale respective se stabileşte de Guvern. La mijloacele fixe utilizate nemijlocit la fabricarea produselor, la prestarea serviciilor şi/sau executarea lucrăril...
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The date of publishing:
31 October /2024 07:54
Catalogul tematic
Noutăți fiscale
Tags:
T.V.A | facilități fiscale și vamale | capital social
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