Case studies
Unele aspecte privind deducerea sumei TVA aferentă taxării inverse
Se va lua în calcul suma TVA atribuită la deducere din perioada fiscală precedentă (din boxa 19), la aprecierea obligației privind TVA cu aplicarea principiului taxării inverse, în legătură cu procurarea proprietății întreprinderii înregistrate în calitate de plătitor de TVA, declarate în proces de insolvabilitate, și a proprietății gajate? Entitatea va avea dreptul la deducerea sumei TVA aferente taxării inverse, achitată la buget? Conform Ordinului IFPS nr. 1164 din 25.10.2012, pc...
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The date of publishing:
01 September /2023 10:16
Domeniu:
T.V.A. | Taxarea inversă
Tags:
TVA | taxarea inversă
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