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  • 24. (28.3.28) Reprezintă obiect al impunerii cu TVA transmiterea mărfurilor pentru expertiza la organele abilitate?
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24. (28.3.28) Reprezintă obiect al impunerii cu TVA transmiterea mărfurilor pentru expertiza la organele abilitate?

Conform prevederilor art. 93 pct. 3) din Codul fiscal, livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, achitarea salariului în expresie naturală, prin alte plăți în expresie naturală, prin comercializarea mărfurilor gajate în numele debitorului gajist, prin transmiterea mărfurilor în baza contractului de leasing financiar; transmitere a mărfurilor de către comitent comisionarului, de către comisionar cumpărătorului, de către furnizor comisionarului și de către comisionar comitentului în cadrul realizării contractului de comision. Respectiv, ținînd cont de faptul, că la transmiterea bunurilor pentru expertizare nu are loc transmiterea dreptului de proprietate asupra acestora prestatorului serviciilor menționate, riscurile deteriorării fortuite fiind suportate de către subiectul care a furnizat bunurile corespunzătoare (art. 1345 din Codul civil), transmiterea respectivă nu reprezintă livrare și nu constituie obiect al impunerii cu TVA.

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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:

15 March /2019 14:56

Catalogul tematic

Noutăți fiscale | Administrare fiscală | Obligație fiscală | T.V.A. | Legislație fiscală

Tags:

TVA|contribuabil|subiecti|livrare|obiect impozabil

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