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  • 41. (28.21.10) Are dreptul contribuabilul TVA la deducerea TVA pentru procurarea abonamentelor la clubul sportiv pentru angajații săi?
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41. (28.21.10) Are dreptul contribuabilul TVA la deducerea TVA pentru procurarea abonamentelor la clubul sportiv pentru angajații săi?

Deducerea acestor sume nu se permite, deoarece potrivit prevederilor art. 102 (1) din Codul fiscal, subiectului impunerii înregistrat în calitate de plătitori ai TVA li se permite deducerea sumei TVA achitate sau care urmează a fi achitate furnizorilor plătitori ai TVA pe valorile materiale, serviciile procurate pentru efectuarea livrărilor impozabile în procesul desfășurării activității de întreprinzător. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea și completarea unor acte legislative nr.288 din 15.12.2017, în vigoare 01.01.2018].

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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:

17 March /2018 08:41

Catalogul tematic

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

Tags:

servicii|TVA|practica fiscala|valori materiale|activitate de intreprinzator

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