Fiscal practice
TVA în cazul construcțiilor cu destinații diferite
Speță La construcția blocurilor locative, de regulă, la primele etaje sunt construite parcări, suprafețe comerciale, iar următoarele etaje sunt apartamente. Cum se determină deducerea TVA aferentă construirii pereților despărțitori dintre suprafețele comerciale si cele locuibile, acoperișul și fundamentului construcției? Conform prevederilor art.102 alin. (41) din Codul fiscal, în cazul achiziţiilor destinate construcţiei clădirilor care includ spaţii ce constituie atât obiecte impozabile, cât şi scutite de TVA f...
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The date of publishing:
17 March /2023 08:00
Domeniu:
T.V.A.
Tags:
TVA
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