Questions and answers
Cu privire la regimul de aplicare a TVA pentru livrarea proprietății confiscate prin intermediul contractului de comision
Care este regimul de aplicare a TVA în cazul livrării proprietății confiscate prin intermediul contractului de comision? În conformitate cu art. 103 alin. (1) pct. 8) din CF proprietatea confiscată este scutită de TVA. Astfel, la livrarea mărfurilor confiscate de către comisionar cumpărătorului se va aplica scutirea de TVA, în calitate de document primar cu regim special urmând a fi eliberată factura. În partea ce ține de serviciile prestate de către comisionar comitentului, acestea, în temeiul art. 95 alin. (1) lit. a) din CF, constituie obiect...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
22 June /2017 15:40
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Factura fiscală | Sechestrarea bunurilor | Noutăți fiscale
Tags:
regim de TVA | livrarea de mărfuri | contract de comision | obiecte ale impunerii | valoarea impozabilă
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