Questions and answers
Reprezintă livrare impozabilă, transmiterea cu titlu gratuit a bunurilor care au caracter de sponsorizare?
Prevederile art. 93 alin. (6) din Codul fscal, determină drept livrare impozabilă livrarea efectuată de către subiectul impozabil în procesul activităţii de întreprinzător. Reieşind din scopurile activităţii flantropice şi de sponsorizare, stabilite prin Legea cu privire la filantropie şi sponsorizare nr. 1420-XV din 31.10.2002, acestea nu au ca scop obţinerea proftului şi, respectiv, nu pot constitui activitate de întreprinzător. Deci, în contextul celor menţionate, dacă transmiterea bunurilor cu titlu gratuit nu reprezintă activitate de întreprinzător, at...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 11:40
Domeniu:
Administrare fiscală
Tags:
sponsorizare
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