Questions and answers
Cum se va aplica T.V.A. la comercializarea activelor materiale care au fost procurate cu scutire de T.V.A., fiind incluse în capitalul social?
Potrivit prevederilor art. 93 p. 6) al CF, livrarea de mărfuri, livrarea (prestarea) de servicii, cu excepţia celor scutite de T.V.A., efectuate de către subiectul impozabil în procesul activităţii de întreprinzător reprezintă livrarea impozabilă. Astfel, dat fiind faptul că livrarea pe teritoriul țării a activelor materiale, care anterior au constituit aport în capitalul social al furnizorului, nu este menționată ca livrare scutită de T.V.A., aceasta urmează a fi impozitată cu T.V.A. pe principii generale. Concomitent, la comercializarea ac...
Monitorul fiscal FISC.md Nr.23 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
21 January /2015 14:02
Domeniu:
T.V.A.
Tags:
comercializarea | Active | scutiri | TVA
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