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  • Aspecte fiscale privind retragerea bunurilor din capitalul social al SRL de către asociatul - persoană fizică
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iconAspecte fiscale privind retragerea bunurilor din capitalul social al SRL de către asociatul - persoană fizică

Despre formarea capitalului social în baza aporturilor în natură a asociaților
 
În conformitate cu prevederile art. 21 din Legea nr.135/2007 cu privire la societățile cu răspundere limitată (în continuare – Legea nr.135/2007), capitalul social al societății se constituie din aporturile asociaților și reprezintă valoarea minimă a activelor, exprimată în lei, pe care trebuie să le dețină societatea. Art. 22 din legea prenotată prevede că, în calitate de aport la capitalul social, pot fi acceptate bunuri, inclusiv drepturi...

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29 October /2021 06:00

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