Questions and answers
Cu privire la perioada de corectare a sumei TVA trecute în cont la importul mărfurilor
La momentul importului bunurilor Serviciul Vamal a calculat adăugător suma TVA. Ca urmare a Deciziei Curții de Apel, în care agentul economic a avut câștig de cauza, Biroul Vamal a fost obligat să restituie suma încasată anterior ca obligații vamale la import conform declarației vamale. Deoarece Biroul Vamal n-a prezentat alte declarații vamale, în care s-ar reflecta sumele corectate, ci doar o „Decizie de regularizare”, apare întrebarea: Agentul economic are obligația de a face corectare la suma TVA aferentă procurărilor, și la ce perioadă? Conform ...
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The date of publishing:
09 March /2017 09:47
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | import de marfuri | Legea Contabilitatii | Codul fiscal
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