Fiscal practice
Unele aspecte privind completarea Declarației TVA: boxa 11
În conformitate cu prevederile art.97 alin.(1) din Codul fiscal, valoarea impozabilă a livrării impozabile, reprezintă valoarea livrării achitate sau care urmează a fi achitată (fără T.V.A.). Potrivit art.97 alin.(5) din CF, valoarea impozabilă a livrării impozabile a activelor care au fost sau sunt supuse amortizării de către furnizor reprezintă valoarea cea mai mare din valoarea lor contabilă şi valoarea de piaţă. Conform art.99 alin.(1) din CF, livrarea efectuată la un preţ mai mic decât cel de piaţă din cauza relaţiilor spe...
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The date of publishing:
26 November /2024 08:00
Catalogul tematic
T.V.A.
Tags:
declaratia tva | T.V.A
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