Fiscal practice
Regimul TVA al vinului prin prisma art.96 lit.b)
Urmează a fi aplicate prevederile art.96 lit.b) din Codul fiscal, conform căruia se stabilește cota redusă TVA, în mărime de 12%, la produsele alimentare şi/sau băuturi, cu excepţia producţiei alcoolice, preparate sau nepreparate, pentru consumul uman, însoţite de servicii conexe care să permită consumul imediat al acestora, realizate în cadrul activităţilor care se atribuie la secţiunea I a CAEM, pentru vin? În conformitate cu prevederile alin.(3) art.23 din Legea Viei şi vinului nr. 57/2006, comercializarea produselor viti...
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The date of publishing:
21 January /2021 08:00
Catalogul tematic
T.V.A. | Noutăți
Tags:
vin | regim de TVA | monitorul.fisc.md
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