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Notarul public „X” a procurat un autoturism, la preț de 484 000 lei, pe care îl folosește în activitatea notarială
Notarul public „X” a procurat un autoturism, la preț de 484 000 lei, pe care îl folosește în activitatea notarială (deplasări la domiciliul clientului, deplasări la diferite seminare etc.). Din care valoare se va calcula uzura acestui autoturism în scopuri fiscale: din 200000 lei sau din 484 000 lei? Conform prevederilor art. 2 alin. (6) din Legea cu privire la notariat nr. 1453-XV din 8 noiembrie 2002, activitatea notarială nu este activitate de întreprinzător şi nu poate fi raportată la o astfel de activitate, nu se realizează pe bază de întreprindere ş...
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The date of publishing:
17 January /2017 10:04
Catalogul tematic
Impozitul pe venit | Legislație fiscală
Tags:
Activitatea notarială | Codul fiscal | impozit pe venir | uzura
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