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  • Regimul TVA al plăților cu titlul de „demurrage”
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Fiscal practice

iconRegimul TVA al plăților cu titlul de „demurrage”

În conformitate cu definiția sintagmei „demurrage”, aceasta reprezintă o taxă percepută de linia maritimă pentru neîncărcarea/încărcarea navei până la o dată specificată în contract. Noțiunea este aplicată și în cazul transportului cu containere, având semnificația de utilizare în exces (cu depășirea termenului prevăzut de contract) a unui container închiriat, plata acestuia fiind inclusă în calculul chiriei containerului respectiv. În funcție de situația aplicării taxei demurrage, regimul TVA este diferit, iar în continuare vom preciza...

Ion Chitoroagă

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

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The date of publishing:

15 December /2022 08:00

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Administrare fiscală

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