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  • 1 (28.7.8) Se consideră acordarea împrumutului de mijloace bănești între agenți economici ca o livrare impozabilă?
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icon1 (28.7.8) Se consideră acordarea împrumutului de mijloace bănești între agenți economici ca o livrare impozabilă?

Conform prevederilor Codul fiscal nr.1163-XIII din 24.04.1997: livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, împrumutul bunurilor fungibile, cu excepția mijloacelor bănești, achitarea salariului în expresie naturală, prin alte plăți în expresie naturală (art.93 pct.3));

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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:

07 August /2017 14:15

Catalogul tematic

Legislație fiscală | Administrare fiscală | Noutăți fiscale

Tags:

Cod fiscal | bunuri | mijloace banesti | livrare | imprumut | activitate de intreprinzator

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