Fiscal practice
Victoria Belous: „Regimul fiscal al patrimoniului donat de persoane juridice unor persoane fizice cetățeni”
Conform art. 827 alin. (1) Cod civil, prin contract de donaţie, o parte (donator) se obligă să mărească din contul patrimoniului său, cu titlu gratuit, patrimoniul celeilalte părţi (donatar). Patrimoniul reprezintă totalitatea drepturilor şi obligaţiilor patrimoniale (care pot fi evaluate în bani), privite ca o sumă de valori active şi pasive strîns legate între ele, aparţinînd unor persoane fizice şi juridice determinate (art. 284 alin. (1) Cod civil). Toate bunurile persoanei fizice sau juridice fac parte componentă a patrimoniului ei (art. 284 alin. (2) Cod civil)....
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 15:30
Domeniu:
Impozitul pe venit | Persoana fizică | Persoană juridică
Tags:
patrimoniu
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