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  • Condițiile care urmează a fi respectate în cazul scutirii de TVA la import pentru mijloacele fixe introduse în fondul statutar
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Fiscal practice

iconCondițiile care urmează a fi respectate în cazul scutirii de TVA la import pentru mijloacele fixe introduse în fondul statutar

În conformitate cu prevederile art.103 alin.(1) pct.29) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere mijloacele fixe utilizate nemijlocit la fabricarea produselor, la prestarea serviciilor şi/sau executarea lucrărilor, destinate includerii în capitalul statutar (social) în modul şi în termenele prevăzute de legislaţie.

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The date of publishing:

08 July /2024 07:56

Catalogul tematic

Noutăți fiscale | Scutirea de TVA

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