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  • Entitatea în proces de insolvabilitate: dreptul la restituirea TVA
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Fiscal practice

iconEntitatea în proces de insolvabilitate: dreptul la restituirea TVA

Poate beneficia agentul economic furnizor ce se află în proces de insolvabilitate de dreptul la restituirea depășirii sumelor TVA aferente procurărilor față de TVA aferentă livrărilor?   Conform art.94 lit.e) din Codul fiscal, subiecţii impozabili cu TVA sunt persoanele juridice şi fizice care practică activitate de întreprinzător, inclusiv persoanele care desfăşoară activitate profesională potrivit legislaţiei, şi procură pe teritoriul RM proprietatea întreprinderilor înregistrate în calitate de plătitori...

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The date of publishing:

25 May /2021 13:18

Catalogul tematic

T.V.A. | Administrare fiscală | Noutăți | Insolvabilitate

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