Questions and answers
Deductibilitatea penalităţilor
Penalitatea pentru neexecutarea la timp a unui contract se consideră cheltuieli deductibile? Conform art.24 alin.(1) din Codul fiscal, se permite deducerea cheltuielilor ordinare și necesare suportate în cadrul activității de întreprinzător. În acest sens, stabilirea în contract a unor clauze penale pentru neexecutarea conformă a unor prevederi contractuale, constituie o practică răspândită, iar suportarea cheltuielilor, în cazul survenirii acestora, constituie o obligație a părții care a admis executarea neconformă a obligațiilor asumate prin acord....
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The date of publishing:
02 April /2018 15:17
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Tags:
cheltuieli | deductibiliatea cheltuielilor | penalitate | restrictii | executare neconforma
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