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  • Subiectul și obiectul taxării inverse. Sancțiunile pentru nerespectarea principiului
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Fiscal practice

iconSubiectul și obiectul taxării inverse. Sancțiunile pentru nerespectarea principiului

Se aplică mecanismul taxării inverse la livrarea producției agricole proprii (de exemplu, mere) efectuată de către o întreprindere declarată în proces de insolvabilitate? Care sunt sancțiunile neaplicării mecanismului taxării inverse?   În conformitate cu prevederile art.94 lit.e) din Codul fiscal, subiecți 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...

Daniela Roșca

Daniela Roșca

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

17 February /2022 08:00

Catalogul tematic

T.V.A. | Administrare fiscală | Taxarea inversă

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