Fiscal practice
TVA achitat la import aferent mărfurilor deteriorate
Întreprinderea importă marfă. În rezulatul transportării pe cale maritimă o cantinate de marfă s-a deteriorat. Transportarea „Incoterms” este FOB ((Free On Board) - ce presupune că riscurile se transferă de la vânzător la cumpărător, când bunurile au fost livrate pe navă. În acest caz TVA achitat la import aferent mărfurilor deteriorate va fi deductibil ? În conformitate cu prevederile art.102 alin.(1) din Codul fiscal, în cazul achitării T.V.A. la buget, subiecţilor impozabili, &...
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The date of publishing:
12 August /2024 08:00
Catalogul tematic
Declarație TVA | Noutăți fiscale | Importul
Tags:
stat maritim | creșrerea importurilor | Declaraţia privind TVA
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