Fiscal practice
Regimul fiscal al venitului obținut în urma exproprierii pentru cauză de utilitate publică
Este impozabil venitul obținut în urma exproprierii de teren pentru cauză de utilitate publică de persoana fizică ce nu practică activitatea de întreprinzător? În conformitate cu art. 46 alin. (2) din Constituția Republici Moldova, nimeni nu poate fi expropriat decât pentru o cauză de utilitate publică, stabilită potrivit legii, cu dreaptă şi prealabilă despăgubire. Art. 1 din Legea nr.488/1999 exproprierii pentru cauză de utilitate publică (în continuare - Legea exproprierii ) ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 November /2021 08:00
Catalogul tematic
Noutăți | Administrare fiscală | Impozitul pe venit
Tags:
expropriere | impozit pe venit | crestere de capital
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