Legal advice
Obligația fiscală în cazul reorganizării persoanei juridice
Codul civil al RM (CC) prevede dreptul persoanei juridice de a se reorganiza. Conform art.204 alin.(1) din CC, persoana juridică se reorganizează prin fuziune (contopire şi absorbţie), dezmembrare (divizare şi separare) sau transformare. Aici oferim principalele noțiuni necesare pentru o mai bună asimilare a informației ce va urma. Astfel, fuziunea se realizează prin contopire sau absorbţie. Contopirea are ca efect dizolvarea fără a intra în lichidare a persoanelor juridice participante la contopire ş...
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The date of publishing:
04 September /2020 08:37
Catalogul tematic
Obligație fiscală | Persoană juridică | Administrare fiscală
Tags:
reorganizare | persoan juridica | obligaţie fiscală
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