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  • Oxana Locteva: "Unele aspecte fiscale ce țin de verificarea agenților economici din domeniul transportului auto internațional și restituirea TVA"
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Fiscal practice

iconOxana Locteva: "Unele aspecte fiscale ce țin de verificarea agenților economici din domeniul transportului auto internațional și restituirea TVA"

Din practica fiscală a ultimilor ani se observă o creștere a numărului agenţilor economici care prestează servicii de transport auto de mărfuri sau de pasageri și servicii de expediție, mulți dintre care activează în domeniul serviciilor de transport auto internațional. Un specific fiscal din punct de vedere a impozitării serviciilor de transport internațional este aplicarea TVA la cota zero în corespundere cu art. 104(a) din Titlul III al Codului fiscal și, respectiv, dreptul la restituirea TVA în baza art. 101(5) din Codul fiscal și...

Oxana Locteva

Oxana Locteva

Monitorul fiscal FISC.md Nr.1 2011

Institutions:

Serviciul Fiscal de Stat

„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:

06 May /2011 12:30

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Administrare fiscală

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