Legal advice
Contractul de împrumut. Aspecte fiscale
Prin contractul de împrumut o parte (împrumutător) se obligă să dea în proprietate celeilalte părţi (împrumutatul) bani sau alte bunuri fungibile, iar aceasta se obligă să restituie banii în aceeași sumă sau bunuri de același gen, calitate şi cantitate la expirarea termenului pentru care i-au fost date. Contractul de împrumut este gratuit dacă legea sau contractul nu prevede altfel. Potrivit art. 1242 alin. (3) din Codul civil (CC), până la proba contrară, împrumutul care are ca obiect o sumă de bani ...
Monitorul fiscal FISC.md Nr.3(87) 2024
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The date of publishing:
11 April /2024 08:00
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Noutăți fiscale
Tags:
aspecte fiscale | acord de împrumut
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