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Creșterea de capital la înstrăinarea valorilor mobile
O persoană fizică a apelat la o companie de leasing pentru a vinde automobilul vechi și ulterior pentru a-și achiziționa unul nou. Constituie oare această tranzacție o operațiune de lease-back? Ce obligații fiscale are persoana fizică? Conform art. 923 din Codul civil, prin contractul de leasing, o parte (locatorul) se obligă, la cererea unei alte părţi (locatarul), să asigure posesiunea şi folosinţa temporară a unui bun, cumpărat sau produs de locator, contra unei plăţi periodice (rate de leasing). În conformitate cu prevederile art. 6 din Legea nr. 59-XVI...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
18 June /2018 16:32
Domeniu:
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale
Tags:
impozit pe venit | persoana fizică | CET15 | capital | declaraţia | proprietate privata
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