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Privind procedura de reorganizare (dezmembrare prin separare) agentului economic
În ce caz reorganizarea (dezmembrare prin separare) agentului economic se consideră ca reorganizarea calificată? Art. 58 alin. (4) al Codului fiscal prevede că reorganizarea agenţilor economici poate fi calificată sau necalificată, fapt determinat de Serviciul Fiscal de Stat, iar alin. (5) prevede că reorganizare calificată înseamnă reorganizarea, deplină sau parţială, a unui agent economic conform unui plan de reorganizare aferent activităţii de întreprinzător, reorganizare ce nu are ca scop sau rezultat evaziunea fiscală a oricărui agent economic sau acţionar (asociat). ...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 June /2013 15:43
Domeniu:
Persoană juridică
Tags:
Scrisori IFPS
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