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  • 3. (28.6.3.3) Reprezintă obiect al impunerii cu TVA, serviciile legate de asigurări, coasigurare sau reasigurare, acordate de persoane licenţiate în asigurări şi reasigurări, precum şi serviciile de intermediere acordate de brokeri şi/sau agenţii de asigurare?
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3. (28.6.3.3) Reprezintă obiect al impunerii cu TVA, serviciile legate de asigurări, coasigurare sau reasigurare, acordate de persoane licenţiate în asigurări şi reasigurări, precum şi serviciile de intermediere acordate de brokeri şi/sau agenţii de asigur

Potrivit prevederilor art. 103 alin. (1) pct. 12) din Codul fiscal, sunt scutite de TVA fără drept de deducere operaţiile de asigurare şi/sau de reasigurare, inclusiv serviciile de intermediere a acestora

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:

23 May /2018 10:33

Catalogul tematic

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

Tags:

TVA|asigurare

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