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  • 1. (28.26.10) Reprezintă obiect al impunerii cu TVA livrarea proprietății declarate în proces de insolvabilitate?
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1. (28.26.10) Reprezintă obiect al impunerii cu TVA livrarea proprietății declarate în proces de insolvabilitate?

Conform art.95 alin. (2) lit. g) din Codul fiscal, livrarea către persoanele juridice şi fizice care desfăşoară activitate de întreprinzător, inclusiv persoanele care desfăşoară activitate profesională potrivit legislaţiei, a proprietăţii întreprinderilor declarate în proces de insolvabilitate, cu excepţia celor în procedură de restructurare şi realizare a planului, în conformitate cu prevederile Legii insolvabilităţii nr.149/2012, nu constituie obiect impozabil cu TVA.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

27 May /2020 07:47

Catalogul tematic

Persoană juridică | Administrare fiscală | Persoana fizică | T.V.A. | Legislație fiscală

Tags:

TVA|insolvabilitate|activitate de intreprinzator

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