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  • 2. (28.7.11) Reprezintă obiect al impunerii cu TVA livrarea mărfurilor, serviciilor efectuată în interiorul zonei economice libere, Portului Internaţional Liber “Giurgiuleşti”, Aeroportului Internaţional Liber “Mărculeşti” sau în cadrul regimului de antrepozit vamal?
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2. (28.7.11) Reprezintă obiect al impunerii cu TVA livrarea mărfurilor, serviciilor efectuată în interiorul zonei economice libere, Portului Internaţional Liber “Giurgiuleşti”, Aeroportului Internaţional Liber “Mărculeşti” sau în cadrul regimului de antrep

Conform art.95 alin. (2) lit. a) din Codul fiscal, livrarea mărfurilor, serviciilor efectuată în interiorul zonei economice libere, Portului Internaţional Liber “Giurgiuleşti”, Aeroportului Internaţional Liber “Mărculeşti” sau în cadrul regimului de antrepozit vamal, nu constituie obiect impozabil cu TVA. [Completare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.171 din 19 decembrie 2019, în vigoare din 01.01.2020].

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:

13 February /2020 13:28

Catalogul tematic

Administrare fiscală | T.V.A. | Legislație fiscală

Tags:

TVA | Portul Internațional Liber Giurgiulești | antrepozite vamale | servicii | ZEL | Aeroportul internațional Mărculești

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