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  • Regimul fiscal al veniturilor sub formă de dobânzi de întârziere a obligațiilor precuniare
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Fiscal practice

iconRegimul fiscal al veniturilor sub formă de dobânzi de întârziere a obligațiilor precuniare

Potrivit art.942 alin.(1) –(2) din Codul civil, în cazul în care o sumă de bani nu este plătită la scadenţă, creditorul are dreptul la dobândă de întârziere pentru suma respectivă din data imediat următoare scadenţei plăţii până la data în care s-a efectuat plata, la rata prevăzută la alin.(2) aceluiași articol, ori la o altă rată prevăzută de dispoziţiile legale speciale.

Iulia Melnic

Iulia Melnic

Livia Raileanu

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The date of publishing:

24 November /2022 08:00

Catalogul tematic

Administrare fiscală | Impozitul pe venit

Tags:

majorare de intirziere|penalitate|clauza penala|regim fiscal

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