Questions and answers
Eliberarea facturii fiscale în caz de litigiu
Se amendează contribuabilul pentru neeliberarea facturii fiscale, în cazul în care între părţi sunt divergenţe privind serviciile prestate, iar litigiul se examinează în instanţa de judecată? Conform art. 117 din Codul fiscal, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul ţării este obligat să prezinte cumpărătorului (beneficiarului) factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariţiei obligaţiei fiscale, stabilit prin art.108, cu excepţia cazurilor prevăzute de CF. Pentru livrările impozita...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 September /2018 08:30
Domeniu:
Noutăți | Legislație fiscală
Tags:
factura fiscală | amendă | litigii economice | Instanța de judecată
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