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Unele aspecte privind regimul fiscal aferent oferirii cardului de plată cu tichetele de masă electronice
Conform art.93 pct.3) din Codul fiscal, livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parţială, împrumutul bunurilor fungibile, cu excepţia mijloacelor băneşti, achitarea salariului în expresie naturală, prin alte plăţi în expresie naturală, prin comercializarea mărfurilor gajate în numele debitorului gajist, prin transmiterea mărfurilor în baza contractului de leasing financiar; transmitere a mărfurilor de c...
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The date of publishing:
01 September /2023 08:02
Catalogul tematic
Tichet de masă
Tags:
regim fiscal | tichete de masa
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