Fiscal practice
Amortizarea mijlocului fix primit cu titlu de donație de la o persoană fizică
Conform art.1198 alin.(1) din Codul civil, prin contract de donaţie, o parte (donator) se obligă să mărească din contul patrimoniului său, cu titlu gratuit, patrimoniul celeilalte părţi (donatar). Este interzisă, sub sancţiunea nulităţii absolute, donaţia, cu excepţia donaţiei neînsemnate, pentru realizarea unor obligaţii morale în relaţiile dintre persoanele juridice cu scop lucrativ, precum și donația efectuată de către persoanele juridice cu scop lucrativ, în cazul în care obiect al donaţiei sunt valorile mobiliare (a...
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The date of publishing:
17 August /2023 08:00
Domeniu:
Amortizarea | Mijloace fixe
Tags:
persoana fizică | amortizare | mijloace fixe | donatii
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