Fiscal practice
Regimul TVA aplicat la construcţia şi montarea parcurilor eoliene şi fotovoltaice
Construcţia şi montarea parcurilor eoliene şi a parcurilor fotovoltaice generează mai multe întrebări privind aplicarea TVA aferent acestor lucrări, una dintre incertitudini fiind căror contribuabili li se aplică prevederile art.103 alin.(1) pct.30) din Codul fiscal, care stabilește că , sunt scutite de TVA fără drept de deducere lucrările de construcție și montaj al parcurilor eoliene și al parcurilor fotovoltaice, și anume dacă acest regim se aplică doar contribuabililor care practică în exclusivitate anumite genuri de activitate. &nbs...
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The date of publishing:
07 November /2022 07:55
Catalogul tematic
T.V.A.
Tags:
TVA | regim special
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