Questions and answers
Prorata în cazul reorganizării întreprinderii
Firma Z a fost constituită în urma reorganizării prin dezmembrare (divizare) a persoanei juridice întreprinderea X SRL, în 2017. La bilanțul entității, conform Actului de transmitere a activelor și pasivelor din 2017, a fost înregistrat un autovehicul, care ulterior (2018) a fost vândut, respectându-se prevederile art. 103 al. (24) din CF. Entitatea nu a efectuat procurări aferente întreținerii autovehiculului respectiv sau a deservirii acestuia, cheltuielile pentru perfectarea actelor de însoțire fiind suportate de către cumpărător. Apare în aceste circumsta...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
19 June /2018 12:25
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale | Declarație TVA
Tags:
TVA | deducere | scutire | entitate | livrare impozabila | prorata
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