Questions and answers
Se permite trecerea în cont a sumei T.V.A. pentru mărfurile procurate, dacă achitarea se va efectua prin contract de cesiune?
Drepturile și obligațiile părților în cazul contractelor de cesiune a creanțelor și preluarea datoriilor sunt reglementate de Codul civil nr. 1107 din 06.06.2002 (capitolul III). Articolul 556 „Dispoziții generale la cesiunea de creanță” al Codului 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 cesionar în drepturile ce decurg din creanță. Concomitent, relațiile reciproce ale creditorului, ...
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
03 July /2015 14:18
Catalogul tematic
T.V.A.
Tags:
TVA | marfuri | achitari | contract
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