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  • 4. (32.1.20) Care se consideră dată a stingerii obligației fiscale ?
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icon4. (32.1.20) Care se consideră dată a stingerii obligației fiscale ?

Art. 178 din Codul fiscal statuează drept dată a stingerii a obligației fiscale în dependență de modalitatea de stingere a acesteia și anume în cazurile prevăzute de art. 170 din Codul fiscal (achitare, anulare, prescripţie, scădere, compensare sau executare silită), care, în dependență de circumstanțele create, diferă de la caz la caz. Articolele 171, 172, 173, 174 și 175 din Codul fiscal determină condițiile de aplicare a legislației fiecare caz concret în domeniul respectiv.

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The date of publishing:

14 June /2017 09:53

Catalogul tematic

Legislație fiscală | Administrare fiscală | Noutăți fiscale

Tags:

Codul fiscal|stingerea obligatiei|contribuabil|executare silită

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