Fiscal practice
Deducerea plăților de leasing financiar
Conform art. 1314 alin. (1) și alin. (2) din Codul civil (în continuare – CC), 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 conveni...
Monitorul fiscal FISC.md nr.5 (89) 2024
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The date of publishing:
08 August /2024 14:36
Catalogul tematic
Leasing | Dobînda | Deduceri fiscale
Tags:
cod civil | deducere | dobânda | leasing
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