Fiscal practice
Restituirea TVA (la efectuarea investițiilor/ cheltuielilor capitale) în cazul achitării prin contract de compensare (barter)
În conformitate cu prevederile art.93 pct.3) din CF, livrare de mărfuri reprezintă transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, împrumutul bunurilor fungibile, cu excepția mijloacelor bănești, achitarea salariului în expresie naturală, prin alte plăți în expresie naturală. Potrivit art.93 pct.18) din CF, investiţii (cheltuieli) capitale reprezintă costuri şi cheltuieli suportate de către agentul economic în legătură...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 April /2024 08:29
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T.V.A.
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