Fiscal practice
Regimul TVA la achiziția unui imobil căruia în activitatea de întreprinzător i-a fost schimbată parțial destinația
În conformitate cu art. 102 din Codul fiscal, sunt stabilite condițiile în care subiecții impozabili au dreptul la exercitarea dreptului la deducerea TVA aferent procurărilor, și obligația atribuirii sumelor respective la consumuri sau cheltuieli, după cum urmează: - suma TVA, achitată sau care urmează a fi achitată, pe valorile materiale, serviciile procurate care sînt folosite pentru efectuarea livrărilor scutite de TVA fără drept de deducere – nu s...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 July /2023 08:00
Catalogul tematic
T.V.A.
Tags:
bun imobil | TVA
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