Fiscal practice
Încălcări şi sancţiuni: cazuri din practica controalelor
„Controlul fiscal are drept scop verificarea modului în care contribuabilul respectă legislaţia fiscală într-o anumită perioadă sau în cîteva perioade fiscale” (Codul Fiscal, Titlul V, art. 214). Încălcarea prevederilor legislaţiei în vigoare poate fi produsă inconştient, drept consecinţă a unei interpretări subiective şi eronate a legislaţiei şi, repsectiv, aplicarea ei neconformă, şi în cazul dat este valabilă expresia – necunoaşterea legii nu exonerează de răspundere. În unele cazuri însă, încălcările respective sunt bine „planificate”, fiind parte componentă a unei strategii com...
Monitorul fiscal FISC.md Nr.4 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
17 November /2011 11:48
Catalogul tematic
T.V.A. | Sancțiuni fiscale
Tags:
TVA | impozit pe venit
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