Questions and answers
Despre deducerea unei datorii compromise
Poate oare întreprinderea „X” să deducă datoria compromisă aferentă unei livrări de bunuri, dacă are decizia instanței de judecată că întreprinderea căreia i-a fost livrată marfa anterior este declarată insolvabilă și nu are active pentru a putea achita datoria formată? În conformitate cu prevederile art. 5 pct. 32) lit. f) din CF, datorie compromisă reprezintă creanța care este nerambursabilă în cazurile în care: agentul economic lichidat nu are succesor de drepturi; persoana juridică sau fizică care desfăşoară activitate de întreprinzător, declarată ins...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
15 June /2017 11:10
Domeniu:
T.V.A. | Noutăți | Legislație fiscală
Tags:
obligaţie fiscală | livrare impozabila | deducerea datoriei | insolvabilitate | creanta
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