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  • Lipsa obligației de calculare și achitare a TVA aferent utilajelor rămase în exploatare după finisarea proiectului de asistență tehnică
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Questions and answers

iconLipsa obligației de calculare și achitare a TVA aferent utilajelor rămase în exploatare după finisarea proiectului de asistență tehnică

În perioadele anterioare entitatea a procurat mijloace fixe cu aplicarea scutirii de TVA cu drept de deducere stabilită prin art. 104 lit. c/1) din Codul fiscal (CF) și Hotărârea Guvernului nr. 246 din 08.04.2010. Aplicarea scutirii de TVA cu drept de deducere a fost determinată de faptul că utilajul procurat a fost utilizat pentru efectuarea livrărilor în cadrul realizării 
proiectelor de asistență tehnică.

Igor Lazari

Igor Lazari

Monitorul fiscal FISC.md nr.7 (77) 2022

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

05 December /2022 08:00

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