Fiscal practice
Amortizarea mijloacelor fixe în scopuri fiscale pe perioada suspendării activității
Entitatea „X” a suspendat activitatea pe o perioadă de 2 ani conform prevederilor art. 30 din Legea 845/1992 cu privire la antreprenoriat şi întreprinderi, iar ulterior a reluat activitatea. Are dreptul aceasta să calculeze și să deducă amortizarea mijloacelor fixe în scopuri fiscale pe perioada suspendării activității? În conformitate cu art.30 pct.1 din Legea nr.845/1992 cu privire la antreprenoriat şi întreprinderi, întreprinderea, la decizia fondatorului/adunării generale, poate să îşi s...
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The date of publishing:
25 April /2024 08:00
Domeniu:
Noutăți fiscale | Evidenţa fiscală
Tags:
suspendare | entitate | amortizare
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