Questions and answers
Întreprinderea înregistrată în calitate de plătitor al T.V.A. îşi vinde partea socială – 65% în capitalul social unei alte companii. Care vor fi obligaţiile privind T.V.A. în cadrul acestei tranzacţii economice?
Dacă e să ne referim, în general, la aprecierea obligaţiilor aferente T.V.A., din start trebuie de menţionat că, partea socială, potrivit Legii privind societăţile cu răspundere limitată nr. 135 din 14.06.2007 (Monitorul Oficial nr. 127-130/548 din 17.08.2007), reprezintă o fracţiune din capitalul social al societăţii al cărei cuantum se stabileşte în funcţie de cuantumul aportului şi include toate drepturile şi obligaţiile asociatului. Partea socială este indivizibilă, dacă actul de constituire nu prevede altfel. Potrivit prevederilor art. 95 alin. (1) lit. a...
Monitorul fiscal FISC.md Nr.8 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 15:47
Catalogul tematic
T.V.A.
Tags:
TVA
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