Questions and answers
Nerambursarea împrumutului: unele aspecte fiscale
Angajatorul a acordat un împrumut salariatului care ulterior a decedat. Administratorul a decis să caseze această sumă. Apar anumite obligații fiscale în cazul dat? Se va permite spre deducere suma creanței care nu poate fi încasată? Conform prevederilor art. 2162 alin. (4) din Codul civil (CC), ținând cont şi de prevederile art. 17 din CF, prin derogare de la alin.(3), în cazurile prevăzute de lege, drepturile nepatrimoniale, precum şi drepturile patrimoniale legate în mod inseparabil de persoana ...
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The date of publishing:
03 February /2021 07:44
Catalogul tematic
Legislație fiscală | Obligație fiscală
Tags:
imprumut | creanţe | obligaţie
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