Questions and answers
Despre deductibilitatea cheltuielilor aferente sancțiunilor aplicate pentru încalcarea regulilor de transportare a mărfurilor stabilite în tratatele internaţionale
SRL „X” rezident al Republicii Moldova desfășoară activitate de transport internaţional. Aceasta a fost sancționată în Austria de către autoritățile responsabile de siguranța transportării mărfurilor pentru încălcarea regulilor de transportare a mărfurilor stabilite in tratatele internaţionale respective. Sunt deductibile în scopuri fiscale cheltuielile menționate privind achitarea sancțiunilor pentru încălcarea respectivă? În conformitate cu prevederile art. 24 alin. (1) din CF, se permite deducerea cheltuielilor ordinare și necesare, achitate sau suportate de co...
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The date of publishing:
04 May /2017 11:15
Catalogul tematic
Impozitul pe venit | Legislație fiscală
Tags:
deductibiliatea cheltuielilor | Sancţiuni | Codul fiscal | activitate de intreprinzator | impozit pe venit
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