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Что такое сервитут, чем он отличается от суперфиция и как определиться с их экономическим содержанием? Как наиболее эффективно распорядиться собственным имуществом за счет частичного использования чужих преимуществ? Как отразить их в бухгалтерском учете?
 
Ответы на эти и другие непростые вопросы находится в статье «Сервитут и суперфиций: юридические, бухгалтерские и налоговые аспекты», опубликованной в юбилейном номере журнала «monitorul fiscal FISC.md», вышедшему в свет в день 10 годовщины издания. Автором статьи является Людмила Лапицкая.

 

В статье на конкретных примерах разъясняются положения действующего законодательства, приводятся бухгалтерские проводки, действие заключенных договоров по времени, способ оплаты и учета соответствующих услуг, налоговые последствия.

 

Статья позволит заинтересованным бухгалтерам прояснить многие аспекты суперфиция и сервитута, а также принять наиболее выгодное для предприятия решение при заключении договора.

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

01 April /2021 10:59

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сервитут|суперфиций|договор|учет

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