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  • Privind determinarea datei apariției obligației fiscale privind TVA și emiterea facturii fiscale aferent vânzării în rate a unui bun imobil nelocativ
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Fiscal practice

iconPrivind determinarea datei apariției obligației fiscale privind TVA și emiterea facturii fiscale aferent vânzării în rate a unui bun imobil nelocativ

Potrivit prevederilor art.1191 alin.(1) din Codul civil nr.1107/2002 (în continuare – Cod civil), atunci când, într-o vânzare-cumpărare cu plata prețului în rate, obligația de plată este garantată cu rezerva dreptului de proprietate (rezerva proprietății), cumpărătorul

Ion Chitoroagă

Ion Chitoroagă

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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.
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The date of publishing:

03 October /2025 07:50

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Scutirea de TVA

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