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  • Întreprinderea „A” nu este succesor de drepturi și nu a avut raporturi de muncă cu angajații, în folosul cărora, potrivit deciziei instanței de judecată, aceasta este obligată să plătească restanțele la plata salariilor.
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iconÎntreprinderea „A” nu este succesor de drepturi și nu a avut raporturi de muncă cu angajații, în folosul cărora, potrivit deciziei instanței de judecată, aceasta este obligată să plătească restanțele la plata salariilor.

Restanța respectivă s-a format ca urmare a insolvabilității întreprinderii „B”, care a fost anterior lichidată și înstrăinată, iar datoriile sale curente și istorice, conform deciziei instanței de judecată și în baza deciziei adunării creditorilor, respectînd procedura stabilită în Legea insolvabilității, au fost preluate de întreprinderea „A”. Urmează oare întreprinderea „A” să rețină impozitul pe venit la sursa de plată la efectuarea plăților sub forma de salarii în folosul foștilor angajați ai întreprinderii „B”? Într-adevăr, în...

Monitorul fiscal FISC.md Nr.14 2013

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Serviciul Fiscal de Stat

„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:

12 July /2013 17:19

Catalogul tematic

Insolvabilitate | Impozitul pe venit

Tags:

insolvabilitate | impozit pe venit

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