Fiscal practice
Statutul de plătitor al TVA în cazul importului de servicii
Este obligată întreprinderea care a efectuat livrări impozabile cu TVA în sumă de 100 mii lei, să se înregistreze ca subiect al TVA, dacă a efectuat, în aceiaşi perioadă, şi import de servicii în sumă de 1,15 mil. lei? Una din normele cunoscute din Codul fiscal (CF) este cea privind obligativitatea contribuabilului de a se înregistra ca subiect plătitor al TVA prevăzută la art. 112 alin. (1) din CF, conform căreia subiectul care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor și instituţiilor publice specificate la art.51, exceptând instituţii...
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The date of publishing:
30 December /2019 09:34
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Sancțiuni fiscale
Tags:
TVA | servicii | import | platitor TVA | subiect al impunerii | sanctiune
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