Questions and answers
Despre dreptul la trecerea în cont a TVA pentru un agent economic nou-înregistrat în baza reorganizării
Două întreprinderi sunt în proces de reorganizare. Întreprinderea reorganizată conform Declaraţiei privind TVA are înregistrată o anumită sumă a TVA, care se permite la deducere. Va avea oare dreptul la deducerea TVA agentul economic nou-înregistrat în baza reorganizării? Potrivit art. 69 alin. (1) din Codul civil, persoana juridică se reorganizează prin fuziune (contopire şi absorbţie), dezmembrare (divizare şi separare) sau transformare. În conformitate cu art. 185 alin. (1) din CF, obligaţiile fiscale ale persoanei reorganizate le stinge succesorul a...
Monitorul fiscal FISC.md Nr. 3 (44) 2018
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The date of publishing:
26 April /2018 11:44
Domeniu:
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Deduceri fiscale | Noutăți fiscale
Tags:
TVA | deducere | reorganizare | obligațiile fiscale | Cod fiscal | intreprindere
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