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  • Baza de apreciere a pragului de înregistrare ca subiect TVA în cazul comercializării prin contract de consignație a mărfurilor confiscate
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Fiscal practice

iconBaza de apreciere a pragului de înregistrare ca subiect TVA în cazul comercializării prin contract de consignație a mărfurilor confiscate

Întreprinderea, în baza contractului de consignație, comercializează mărfurile confiscate de către autoritățile abilitate cu astfel de funcții. Recompensa întreprinderii constituie comisionul. Ținând cont de faptul că în raport cu relațiile de consignație se aplică noțiuni similare relațiilor realizate în cadrul contractului de comision, urmează oare a se lua în calcul, la aprecierea pragului de înregistrare în calitate de plătitor TVA, valoarea mărfurilor comercializate? Care este...

Igor Lazari

Igor Lazari

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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:

16 October /2020 09:46

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T.V.A. | Administrare fiscală | Noutăți

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