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  • Cu privire la aplicarea legislației fiscale în partea ce ține de calcularea TVA în condițiile prevederilor art. 102 alin. (3) din Codul fiscal
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iconCu privire la aplicarea legislației fiscale în partea ce ține de calcularea TVA în condițiile prevederilor art. 102 alin. (3) din Codul fiscal

În cazul procurărilor destinate efectuării atît a livrărilor impozabile, cît și a livrărilor scutite de TVA este necesar a efectua revizuirea proratei definitive în anii ulteriori? Se supune recalculării, la efectuarea ulterioară a livrărilor, procurările aferente cărora au avut loc în anul (anii) precedenți și nu au putut fi calificate drept fiind destinate în exclusivitate livrărilor impozabile sau în exclusivitate livrărilor scutite de TVA, suma TVA, trecută în cont, apreciată în baza proratei definitive pentru anul (anii)...

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The date of publishing:

22 September /2016 10:02

Catalogul tematic

T.V.A. | Legislație fiscală

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