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  • Realizarea activelor la preț mai mic decât valoarea de intrare
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iconRealizarea activelor la preț mai mic decât valoarea de intrare

Întreprinderea a importat bovine de prăsilă, pe parcursul activității unele bovine care nu sunt productive se vând la preț de piață, care este mai mic decât valoarea de intrare (valoarea contabila), — e necesar de calculat TVA de la vânzarea bovinelor mai jos de cost sau aplicăm art. 97 alin. (1) din Codul fiscal (CF)?

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr. 4 (45) 2018

Institutions:

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

„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:

25 June /2018 09:06

Catalogul tematic

T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală

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