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  • Calificarea plăților obținute în baza hotărârii instanței de judecată drept surse de venit
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iconCalificarea plăților obținute în baza hotărârii instanței de judecată drept surse de venit

Conform hotărârii instanței de judecată, întreprinderea a încasat suma datorată de la un agent economic aferentă utilajului dat în arendă, dobânda de întârziere, compensația privind dauna materială cauzată utilajului respectiv și compensarea cheltuielilor de judecată. Constituie aceste plăți surse de venit impozabil pentru entitate?



Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.2 (79) 2023

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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