Questions and answers
Cu privirea la scutirea de TVA a unei firme care importă materiale pentru fabricarea ambalajului
Firma „Z” importă materialele pentru fabricarea ambalajului utilizat la prepararea și producerea medicamentelor. Poate firma să beneficieze de scutire de TVA? În conformitate cu prevederile art. 103 alin. (1) pct. 10) din CF, TVA nu se aplică la importul și livrarea materiei prime medicamentoase, materialelor, articolelor, ambalajului primar și secundar utilizate la prepararea și producerea medicamentelor, autorizate de Ministerul Sănătății, cu excepția alcoolului etilic, mijloacelor cosmetice, conform listei aprobate de Guvern. Astfel...
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The date of publishing:
06 March /2017 15:32
Domeniu:
T.V.A. | Legislație fiscală
Tags:
scutire | TVA | producere | medicamente | Codul fiscal
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