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  • 8. (28.3.5) Cum se va aprecia locul livrării mărfurilor în cazul în care acestea nu sunt transmise sau transportate?
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8. (28.3.5) Cum se va aprecia locul livrării mărfurilor în cazul în care acestea nu sunt transmise sau transportate?

Potrivit prevederilor art.110 alin (1) din Codul fiscal, locul livrării mărfurilor se consideră locul de aflare a mărfurilor la momentul predării (transmiterii) sau la momentul trecerii lor în posesia cumpărătorului (beneficiarului). [Modificare în Baza generalizată a practicii fiscale în temeiul art. 110 alin. (1) din Codul fiscal]

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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 August /2017 11:27

Catalogul tematic

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

Tags:

livrare|Codul fiscal

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