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  • În care cazuri se acordă prioritate acordurilor internaționale?
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Questions and answers

În care cazuri se acordă prioritate acordurilor internaționale?

În conformitate cu prevederile art. 4 alin. (1) din Codul fiscal, dacă un tratat internaţional care reglementează impozitarea sau include norme care reglementează impozitarea, la care Republica Moldova este parte, stipulează alte reguli şi prevederi decît cele prevăzute de legislaţia fiscală, se aplică regulile şi prevederile tratatului internațional.

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Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

21 May /2014 16:56

Catalogul tematic

Impozitul pe venit

Tags:

impozit | Acord international

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