Questions and answers
Privind participarea la restituirea TVA a sumelor achitate prin intermediul conturilor de decontare conform contractelor de cesiune a creanțelor
Poate fi calificată drept nerespectare a normei expuse în art. 101 alin. (5) din CF efectuarea achitării pentru procurările efectuate prin intermediul contului bancar al cumpărătorului constînd în efectuarea transferului mijloacelor de pe contul său în cadrul cesiunii de creanță? Articolul 556 „Dispoziții generale la cesiunea de creanță” din Codul civil stabilește, că o creanță transmisibilă și sesizabilă poate fi cesionată de titular (cedent) unui terț (cesionar) în baza unui contract. Din momentul încheierii unui astfel de contract, cedentul este substituit de ...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 September /2016 10:10
Catalogul tematic
T.V.A.
Tags:
restituire | TVA | conturi de decontare | Codul fiscal | transferul mojloacelor
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