Fiscal practice
Aspecte fiscale ale oferirii certificatelor valorice cadou
Certificatul valoric (numit și certificat /voucher cadou) este emis de comercianți în scopul promovării vânzărilor și poate fi utilizat pentru achiziționarea de diferite produse oferite spre vânzare de aceștia. Potrivit art. 93 alin. (3) din Codul fiscal (CF), livrarea de mărfuri este definită ca transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, împrumutul bunurilor fungibile, cu excepția mijloacelor bănești, achitarea salariului &icir...
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The date of publishing:
26 November /2018 13:21
Catalogul tematic
Factura fiscală | Legislație fiscală | Dare de seamă fiscală | T.V.A.
Tags:
TVA | certificat | livrare | tranzactii | factura fiscală
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