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  • Regimul TVA la achiziția unui imobil căruia în activitatea de întreprinzător i-a fost schimbată parțial destinația
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Fiscal practice

iconRegimul TVA la achiziția unui imobil căruia în activitatea de întreprinzător i-a fost schimbată parțial destinația

În conformitate cu art. 102 din Codul fiscal, sunt stabilite condițiile în care subiecții impozabili au dreptul la exercitarea dreptului la deducerea TVA aferent procurărilor, și obligația atribuirii sumelor respective la consumuri sau cheltuieli, după cum urmează:

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