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  • 4. (28.3.5) Cum se va aprecia locul livrării mărfurilor în cazul în care acestea nu sunt expediate sau transportate?
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4. (28.3.5) Cum se va aprecia locul livrării mărfurilor în cazul în care acestea nu sunt expediate sau transportate?

Potrivit prevederilor art.110 alin (1) din Codul fiscal, în cazul în care mărfurile nu sînt expediate sau transportate, locul livrării mărfurilor se consideră locul aflării acestora la momentul la care este efectuată livrarea.

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:

14 March /2018 13:48

Catalogul tematic

Administrare fiscală | Locul livrării serviciilor | T.V.A. | Legislație fiscală | Noutăți fiscale

Tags:

TVA|livrare|Codul fiscal

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