Questions and answers
Se aplică scutirea de T.V.A. stabilită prin art. 103 alin. (1) pct. 20) din Codul fiscal, la producţia de carte şi publicaţii periodice, şi la nivel de subantreprenor?
Potrivit art. 103 alin. (1) pct. 20) din Codul fiscal, este scutită de T.V.A. producţia de carte şi publicaţiile periodice (cu excepţia celor cu caracter publicitar şi erotic), precum şi serviciile de editare a producţiei de carte şi a publicaţiilor periodice, cu excepţia celor cu caracterul menţionat. De asemenea, menţionăm că, Codul fiscal nu defineşte în scopuri fiscale noţiunea de „servicii de editare”, şi, prin urmare, în lipsa unei astfel de reglementări, se aplică legislaţia civilă în vigoare. Actul legislativ special, care reglementează activitatea ed...
Monitorul fiscal FISC.md Nr.3 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
15 September /2011 15:09
Domeniu:
T.V.A. | Scutirea de TVA
Tags:
TVA
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