Questions and answers
Urmează oare persoana juridică absorbită în cazul operațiunii de reorganizare prin absorbție să elibereze factura fiscală pentru transmiterea activelor sale?
Potrivit art.58 alin.(1) din Codul fiscal, se consideră reorganizare a agentului economic fuziunea (contopirea şi absorbţia), dezmembrarea (divizarea şi separarea) sau transformarea agentului economic. Totodată, în cazul lichidării sau reorganizării agentului economic, urmează a se ține cont de regulile stabilite în art.59 din Cod. În acest sens, potrivit alin.(1) lit.c) al articolului menționat, orice reorganizare a agentului economic se consideră vânzare a acestui agent economic și a tuturor activelor s...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 April /2024 08:00
Domeniu:
Noutăți fiscale | Persoană juridică
Tags:
Active | factura fiscală | persoane juridice
1 comments
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Svetlana Slobodeanu
06 April /2024 00:14
afara de Codul fiscal, mai este si Legea contabilitati isi raportarii financiare... Vedeti art. 12