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  • Unele aspecte aferente regimului TVA la parcurile eoliene și fotovoltaice
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Fiscal practice

iconUnele aspecte aferente regimului TVA la parcurile eoliene și fotovoltaice

Cadrul normativ național în domeniul energetic/energiei regenerabile nu include definiții pentru noțiunile „parc fotovoltaic" si ”parc eolian” acestea fiind utilizate, de regulă, în literatura de specialitate. Respectiv, prevederile art. 103 alin.(l) pct.30) din Codul fiscal, urmează a fi interpretate urmare a coraborării acestora cu prevederile legislației sectoriale, după cum sunt prezentate mai jos.

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