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  • Compensarea datoriei reciproce între o persoană juridică și o persoană fizică
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iconCompensarea datoriei reciproce între o persoană juridică și o persoană fizică

Persoana fizica vinde teren unei companii. Compania vinde persoanei fizice apartament. Achitarea se face prin compensarea datoriei reciproce (art.823 Cod Civil). Pot fi aplicate prevederile art.90 alin.(4) lit.d) din Codul fiscal? Sau compania se va reține și va achita la buget impozit pe venit conform art.90 alin.(2) din suma contractului de vânzare a terenului?

Jana Griciuc

Jana Griciuc

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

10 February /2020 09:41

Catalogul tematic

Administrare fiscală | Impozitul pe venit | Noutăți

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schimb | impozit pe venit | crestere de capital | monitorul.fisc.md

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