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Fiscal practice

iconServiciile acordate sub forma unor cursuri de perfecționare a cunoștințelor profesionale vs TVA

În conformitate cu prevederile art.103 alin.(1) pct.5) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere mărfurile, serviciile instituţiilor de învăţămînt publice şi private, legate de desfăşurarea nemijlocită a procesului de învăţământ conform Codului educaţiei; serviciile de instruire a copiilor

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The date of publishing:

03 July /2024 06:00

Catalogul tematic

Declarație TVA | Noutăți fiscale

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