Questions and answers
Despre aplicarea TVA în cazul transmiterii gratuite a imobilului nelocativ
Cum se aplică TVA în cazul transmiterii gratuite a imobilului nelocativ: de la valoarea cadastrală sau valoarea de bilanț? În conformitate cu prevederile art. 93 pct. 3) și pct. 6) din CF, transmitere gratuită a dreptului de proprietate asupra bunurilor (inclusiv a mijloacelor fixe), cu excepția celor scutite de TVA, efectuată de către contribuabil care este înregistrat în calitate de plătitor al TVA, reprezintă livrare impozabilă și, în temeiul art. 96 lit. a) din CF, se impozitează la cota TVA de 20%. În temeiul art. 108 alin. (3) din CF, în cazul livră...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
14 June /2017 15:15
Domeniu:
T.V.A. | Noutăți | Legislație fiscală
Tags:
bilanț | piata | uzura | livrare | Active | factura fiscală | bunuri | imobil
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