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Deducerea pierderilor în cazul efectuării operațiunilor între persoane interdependente
Conform art. 24 alin. (8) din Codul fiscal (CF), nu se permite deducerea pierderilor în urma vânzării sau schimbului proprietății, îndeplinirii lucrărilor și prestării serviciilor, efectuate, în mod direct sau mijlocit, între persoanele interdependente. În ce cazuri se califică și cum de înțeles/de aplicat prevederile art. 24 alin. (8) CF care specifică că nu se permite deducerea pierderilor aferente serviciilor prestate nemijlocit între persoane interdependente? Potrivit art. 24 alin. (8) din CF, nu se permite deducerea pierderilor în urma vânzării sau s...
Monitorul fiscal FISC.md Nr. 6 (47) 2018
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The date of publishing:
13 October /2018 09:00
Domeniu:
Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Deduceri fiscale
Tags:
persoana fizică | contribuabil | capital | Cod fiscal
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