Questions and answers
Plăţile de comision şi scutirea de TVA
Ce se subântelege sub plaţile de comision aferete tranzacţiilor cu referire la art.103 alin.1 din Codul fiscal Scutirea de TVA? În conformitate cu prevederile art.103 alin. (1) pct.1) din Codul fiscal, locuința, pământul, locațiunea locuinței și arenda pământului, dreptul de livrare și arendare a acestora, cu excepția plăților de comision aferente tranzacțiilor respective, sunt scutite de TVA fără drept de deducere. Totodată, comision menționat reprezintă remunerație primită de către contribuabil (persoana fizică sau juridică), pentru prestarea proprieta...
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The date of publishing:
05 September /2018 15:00
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
TVA | scutire de taxa | comision | arenda terenurilor
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