Fiscal practice
Aspecte privind aplicarea TVA în cazul modificării regimului fiscal
În cadrul activității sale agenții economici se confruntă cu situații în care, după procurarea mărfurilor, serviciilor, are loc modificarea regimului fiscal la livrarea acestora din scutite de TVA fără drept de deducere în impozabile cu TVA și viceversa. Esența problemei constă în faptul că, la modificarea regimului fiscal pentru livrarea mărfurilor, serviciilor în procesul desfășurării activității de întreprinzător din impozabil în scutit de TVA fără drept de deducere, subiecții impozabili, conform prevederilor art. 102 alin. (2) din CF, pierdeau dreptul la deducerea...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
20 December /2018 16:11
Domeniu:
T.V.A. | Noutăți | Legislație fiscală
Tags:
TVA | regim fiscal | modificari fiscale | costuri | cheltuieli | materie primă
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