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  • Regimul fiscal al donațiilor efectuate de către persoanele juridice. Donația mijloacelor fixe

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Fiscal practice

iconRegimul fiscal al donațiilor efectuate de către persoanele juridice. Donația mijloacelor fixe

Conform art.1198 alin.(1) din Codul civil, prin contract de donaţie, o parte (donator) se obligă să majoreze din contul patrimoniului său, cu titlu gratuit, patrimoniul celeilalte părţi (donatar).

Iulia Petrea

Iulia Petrea

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The date of publishing:

13 September /2023 07:10

Catalogul tematic

Deduceri fiscale | Mijloace fixe

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