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Cum urmează a fi stabilită baza valorică a automobilului procurat în leasing de către persoana fizică?
Potrivit art. 1314 alin. (1) 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). &nb...
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The date of publishing:
29 August /2023 08:02
Domeniu:
Impozitul pe venit
Tags:
procurare bunuri | leasing | baza valorică
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