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  • Aspecte ce țin de atribuirea la deducere a sumei TVA aferentă bunurilor ce au constituit deşeuri, în cantități ce nu depășesc limitele aprobate de către conducătorul întreprinderii
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Fiscal practice

iconAspecte ce țin de atribuirea la deducere a sumei TVA aferentă bunurilor ce au constituit deşeuri, în cantități ce nu depășesc limitele aprobate de către conducătorul întreprinderii

Conform prevederilor art.24 alin.(13) din Codul fiscal (CF), deducerea reziduurilor, deşeurilor şi perisabilității naturale se permite în limitele aprobate anual de către conducătorii întreprinderilor. În conformitate cu prevederile Legii privind deşeurile nr.209/2016, deşeu reprezintă orice substanţă sau obiect pe care

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The date of publishing:

10 June /2025 05:00

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Deduceri fiscale | T.V.A.

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