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  • 1. (29.2.4.13) Cum urmează a fi determinată baza valorică a activelor de capital înstrăinate, care au fost obținute ca urmare a contractelor de societate civilă?
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1. (29.2.4.13) Cum urmează a fi determinată baza valorică a activelor de capital înstrăinate, care au fost obținute ca urmare a contractelor de societate civilă?

În conformitate cu art.1926 din Codul civil, prin contract de societate civilă, două sau mai multe persoane (asociaţi, participanţi) se obligă reciproc să urmărească în comun scopuri economice ori alte scopuri, fără a constitui o persoană juridică, împărţind între ele foloasele şi pierderile. Potrivit art.39 din Codul fiscal, proprietatea privată nefolosită în activitatea de întreprinzător reprezintă activ de capital. Baza valorică a activelor de capital constituie valoarea activelor confirmate documentar, conform art.42 din Codul fiscal. Astfel, baza valorică a activelor de capital înstrăinate, obținute ca rezultat a contractului de societate civilă, o constituie valoarea contribuției confirmate documentar convenite în contractul de societate civilă. [Modificările operate în temeiul aprobării Legii nr.133 din 15.11.2018, Monitorul Oficial al R. Moldova nr. 467-479 din 14.12.2018, în vigoare 14.01.2019]

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Serviciul Fiscal de Stat | 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:

04 April /2019 15:50

Catalogul tematic

Dare de seamă fiscală | Noutăți fiscale | Administrare fiscală | Legislație fiscală

Tags:

contract civil|Codul fiscal|baza valorică|activitate de intreprinzator

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