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  • CSJ: nu se permite restituirea TVA care nu a fost achitată la buget
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iconCSJ: nu se permite restituirea TVA care nu a fost achitată la buget

SRL X a depus la Serviciul Fiscal de Stat (SFS) cerere privind restituirea TVA. După examinare, pe marginea acesteia a fost emisă decizia fără efectuarea controlului tematic, deoarece au fost întrunite condițiile prevăzute la pct.13 din Regulamentul privind restituirea taxei pe valoarea adăugată aprobat prin Hotărârea Guvernului nr. 93 (Regulament). Ulterior, potrivit pct.14 din Regulament, care prevede că sumele TVA restituite subiecţilor impozabili, în modul stabilit la pct. 13 din Regulament, sunt supuse de către SFS controlului tematic...

Valeria Sorocean

Valeria Sorocean

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20 February /2020 08:08

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