Fiscal practice
Regimul TVA al plăților cu titlul de „demurrage”
În conformitate cu definiția sintagmei „demurrage”, aceasta reprezintă o taxă percepută de linia maritimă pentru neîncărcarea/încărcarea navei până la o dată specificată în contract. Noțiunea este aplicată și în cazul transportului cu containere, având semnificația de utilizare în exces (cu depășirea termenului prevăzut de contract) a unui container închiriat, plata acestuia fiind inclusă în calculul chiriei containerului respectiv. În funcție de situația aplicării taxei demurrage, reg...
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The date of publishing:
15 December /2022 08:00
Catalogul tematic
Administrare fiscală
Tags:
Codul fiscal | TVA
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