Questions and answers
Serviciile de asistență juridică prestate de un avocat străin și TVA
O companie din Republica Moldova beneficiază de serviciile de asistență juridică în cadrul unui proces de judecată din Italia prestate de un avocat din Italia. Pentru aceste servicii de asistență juridică urmează de a se aplica TVA ca import de servicii sau acestea sunt scutite de TVA în corespundere cu prevederile art. 103 din CF? Potrivit prevederilor art. 95 alin.(1) lit. c) din CF, importul serviciilor în RM reprezintă un obiect impozabil. În conformitate cu prevederile art. 93 pct. 9) din CF, importul de servicii reprezintă prestare de servicii de căt...
Monitorul fiscal FISC.md Nr.6 (54) 2019
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The date of publishing:
08 October /2019 11:55
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Avocat | Locul livrării serviciilor
Tags:
TVA | Avocat | asistenta juridica | contribuabil | administrator autorizat | import servicii
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