Fiscal practice
TVA în cazul serviciilor de confecționare a protezelor dentare
Se vor scuti de TVA fără drept de deducere serviciile de confecționare a protezelor dentare și a coronițelor metalo-ceramice? Urmează să se înregistreze în calitate de plătitor al TVA subiectul care prestează astfel de servicii? În conformitate cu prevederile art.93 pct.3) din Codul fiscal, livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită / cu plată parţială, împrumutul bunurilor fungibile, cu e...
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The date of publishing:
08 December /2023 08:00
Data replasarii
08 December /2023 08:00
Domeniu:
T.V.A.
Tags:
servicii stomatologice | T.V.A
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