Case studies
Rambursarea TVA vs Restituirea TVA
Conform legislației în vigoare, subiecții impozabili cu TVA au dreptul la restituirea sumelor TVA în situațiile prevăzute de: Art. 101 alin. (3) din Codul fiscal, având ca bază livrările impozabile cu TVA, în conformitate cu articolul 96 litera b) prima liniuţă din CF; Art. 101 alin. (5) din CF, având ca bază livrările impozabile cu TVA, în conformitate cu art. 104 literele a), b), b1), f), g), h) şi i) din CF şi art. 4 alin.(13), alin. (134) litera a), alin. (135) litera a), alin. (136), alin. (137) şi alin. (1...
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The date of publishing:
15 August /2023 10:25
Catalogul tematic
T.V.A.
Tags:
restituirea TVA | rambursare
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