Case studies
Aplicarea normelor prevăzute de art.87 alin. (1/1) din Codul fiscal
Potrivit art. 5 alin. (1) din Legea nr.179/2016 cu privire la întreprinderile mici și mijlocii, clasificarea întreprinderilor mici şi mijlocii se face în funcție de numărul mediu anual de salariați și de cifra anuală de afaceri sau de totalul activelor pe care le dețin. Dacă agentul economic corespunde cerinței referitoare la numărul de salariaţi și cifra de afaceri, dar la totalul activelor depășește limitele stabilite de art. 5 alin. (1) din Legea nr.179/2016, se poate atribui la categoria de IMM, în sensul aplicării preve...
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The date of publishing:
24 October /2023 08:53
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Tags:
cifra de afaceri | IMM-urile
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