Materia : |
Procedura - competenta materiala apartine instantei judecatoresti, Procedura - conditii de nulitate ale actului administrativ fiscal, TVA - obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructs noi si terenuri construibile, de a se inregistra ca platitor de TVA si de a colecta taxa pe valoarea adaugata aferenta acestor operatiuni, in situatia in care a depasit plafonul de scutire de TVA, Accesorii - conform principiului "accesorium sequitur principale" |
Acte Normative : |
LG571/03A125^1PT18, LG571/03A126L1, LG571/03A127L2, LG571/03A127L1, LG571/03A141L2lf), LG571/03A152L1, LG571/03A152L2, LG571/03A152L6, LG571/03A153L1lb), LG571/03A153, LG207/15A173L1, LG207/15A174L1, LG207/15A174L5, LG207/15A260, HG44/04PT62L2la), HG44/04PT62L2lb), OG92R/03A23L1, OG92R/03A23L2, OG92R/03A91L1, OG92R/03A91L2, OG92R/03A92, OG92R/03A92L2, OG92R/03A98L1, OG92R/03A104L1, OG92R/03A104L3, OG92R/03A107, OG92R/03A119L1, OG92R/03A120L1, OG92R/03A120L2-6, OG92R/03A120^1L1 |