Questions and answers
Сu privire la aplicarea TVA la valoarea mărfurilor constatate drept lipsa în rezultatul inventarierii
Trebuie subiectul impozabil să aplice TVA la valoarea mărfurilor care, în rezultatul inventarierii, au fost constatate drept lipsă? Conform art. 93 pct. 3) din CF, transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, reprezintă livrarea de mărfuri. Astfel, obiect al impunerii cu TVA îl reprezintă livrarea de mărfuri, care presupune transmiterea dreptului de proprietate asupra acestora. Luând în considerare că constatarea lipsei mărfurilor în rezultatul inventa...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 January /2017 14:18
Catalogul tematic
T.V.A. | Legislație fiscală
Tags:
subiect impozabil | TVA | marfuri | inventariere | Codul fiscal
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