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  • Ce cotă a TVA se aplică la livrarea energiei electrice, energiei termice și apei calde pentru bunurile imobiliare proprietate comună a condominiului?
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iconCe cotă a TVA se aplică la livrarea energiei electrice, energiei termice și apei calde pentru bunurile imobiliare proprietate comună a condominiului?

În conformitate cu prevederile art. 104 lit. b) din CF, la livrarea energiei electrice, energiei termice și apei calde pentru bunurile imobiliare cu destinație locativă, indiferent de subiectul în a cărui gestiune se află aceste bunuri, se aplică TVA la cota zero.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.34 2016

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„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:

02 November /2016 12:58

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T.V.A. | Legislație fiscală

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