Fiscal practice
Unele aspecte aferente regimului TVA la parcurile eoliene și fotovoltaice
Cadrul normativ național în domeniul energetic/energiei regenerabile nu include definiții pentru noțiunile „parc fotovoltaic" si ”parc eolian” acestea fiind utilizate, de regulă, în literatura de specialitate. Respectiv, prevederile art. 103 alin.(l) pct.30) din Codul fiscal, urmează a fi interpretate urmare a colaborării acestora cu prevederile legislației sectoriale, după cum sunt prezentate mai jos. Astfel, art. 3 al Legii nr.10/2016 privind promovarea utilizării energiei din surse regenera...
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The date of publishing:
02 August /2023 13:22
Catalogul tematic
T.V.A.
Tags:
scutire de TVA | parc fotovoltaic | T.V.A
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