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  • Referitor la cota TVA pentru vânzarea unui teren și a unei clădiri
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iconReferitor la cota TVA pentru vânzarea unui teren și a unei clădiri

O întreprindere intenționează să vândă un teren și o clădire industrială. Care cotă a TVA se va aplica la vânzarea terenului și clădirii? În conformitate cu art. 93 alin. (6) din CF, livrare impozabilă reprezintă livrare de mărfuri, livrare (prestare) de servicii, cu excepția celor scutite de TVA, efectuate de către subiectul impozabil în procesul activității de întreprinzător.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.41 2017

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:

18 December /2017 12:59

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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