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Donaţia mijloacelor fixe
Am avut donaţie de mijloace fixe (persoană juridică către persoană juridică) şi, pentru îndeplinirea corectă a Dării de seamă VEN12, avem nevoie de a calcula baza valorică ajustată. Am găsit în regulament noţiunea, dar ca formulă cum va fi? Sau poate un pic mai detaliată şi concretă definiţia. La început trebuie de remarcat că, potrivit prevederilor art. 832 din Codul civil, este interzisă donaţia, cu excepţia donaţiei neînsemnate, pentru realizarea unor obligaţii morale: lit. c) în relaţiile dintre persoanele juridice cu scop lucrativ, lit.d) de către pe...
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The date of publishing:
30 May /2018 12:45
Domeniu:
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală
Tags:
donatie | mijloace fixe | sponsorizare | venit impozabil | VEN 12
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