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Practical accounting

iconTaxarea inversă: momentul apariției obligației de aplicare a mecanismului

Amintim, prin Legea nr.171/2019 (în vigoare din 1 ianuarie 2020) în Codul fiscal au fost operate modificări, fiind stabilit un nou regim fiscal privind TVA la procurările de proprietate a întreprinderilor declarate în proces de insolvabilitate.    Astfel, în conformitate cu art.95 alin.(1) lit.e) din CF, obiect impozabil cu TVA este procurarea proprietăţii subiecţilor impozabili declaraţi în proces de insolvabilitate, cu excepţia celor în procedură de restructurare şi realizare a planului,...

Daniela Roșca

Daniela Roșca

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The date of publishing:

30 September /2021 08:00

Catalogul tematic

T.V.A. | Administrare fiscală | Noutăți | Taxarea inversă

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