Fiscal practice
Calcularea și deducerea amortizării mijloacelor fixe primite în leasing financiar
Conform art.1314 alin.(1) și alin.(2) din Codul civil, prin contractul de leasing, o parte (locator) se obligă să asigure celeilalte părţi (locatar), în decursul unui termen convenit care depăşeşte 1 an (termenul de leasing), posesia şi folosinţa unui bun cumpărat de locator, precum şi să acorde locatarului opţiunea de a dobândi în proprietate bunul, de a prelungi termenul de leasing ori de a restitui bunul la expirarea termenului de leasing, iar locatarul se obligă să efectueze plăţile periodice convenite (rate de leasing). Rata de leasing r...
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The date of publishing:
28 June /2024 08:00
Catalogul tematic
Noutăți fiscale
Tags:
locatar | cod civil | deducerea amortizării | contract de leasing | calculare | amortizare
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