Implicațiile fiscale în cazul produselor alimentare aflate în apropierea sau după termenul de expirare
Tax implications in case of food products near or after the expiry date

Summary/Abstract: The tax opinion seeks to establish the tax implications – concerning the VAT and the tax deductibility on expenses from the taxable base of profit – in the case of goods/merchandise such as stocks of food products to be removed from the inventory management system, either due to the completion of expiry term in the immediately following period or as a result of the recent completion of the expiry term.

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