Questions and answers
Aspecte fiscale ale operaţiunilor filantropice şi de sponsorizare
Întreprinderea X are intenţia să deschidă un magazin social. Pentru aceasta are nevoie de un sponsor (întreprinderea Y) pentru a achita adaosul comercial al bunurilor vândute în magazin. Apar întrebările: 1. Ar putea fi întreprinderea Y sponsor pentru întreprinderea X în cazul în care directorul întreprinderii X este şi administratorul întreprinderii Y în baza unei procurii? 2. Conform legislaţiei în vigoare, întreprinderea Y ar putea beneficia de deducerea de 5% coform prevederilor art.36 Codul fiscal? 3. Care este modul de contabilizare al ac...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 October /2018 11:00
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Noutăți
Tags:
sponsorizare | magazine | social | venit impozabil | filantropie | aspecte fiscale
1 comments
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I.M. SUDZUCKER-MOLDOVA S.
04 October /2018 12:16
Este necesar de luat in considerare si prevederile art. 832, lit. c) al Codului Civil — inadmisibilitatea donatiei în relaţiile dintre persoanele juridice cu scop lucrativ