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  • Rezidentul vinde nerezidentului utilajul plasat anterior în regimul vamal de „export temporar”. Documentarea tranzacției
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iconRezidentul vinde nerezidentului utilajul plasat anterior în regimul vamal de „export temporar”. Documentarea tranzacției

În baza unui contract de leasing operațional, compania rezidentă (locator) a transmis în locațiune un utilaj în folosul unui nerezident (locatar) pe un termen de 3 ani. La momentul transmiterii către nerezident (locatar) utilajul a fost plasat în regimul vamal de „export temporar” la valoarea de 50 000 euro conform declarației vamale.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.7 (77) 2022

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The date of publishing:

13 December /2022 10:01

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