Questions and answers
Reportarea pierderilor în cazul reorganizării agentului economic prin absorbție
Entitatea „X” se reorganizează prin absorbția entității „Y”. Entitatea „Y” (entitate absorbită) a înregistrat în ultimii 3 ani pierderi fiscale. Are dreptul entitatea „X” (entitate absorbantă) după fuziune să ajusteze profitul impozabil cu suma pierderilor fiscale suportate de către entitatea „Y”? Conform art. 204 alin. (1) și alin. (5) din Codul civil (în continuare - CC), persoana juridică se reorganizează prin fuziune (contopire şi absorbţie), dezmembrare (...
Monitorul fiscal FISC.md nr.5 (82) 2023
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The date of publishing:
09 August /2023 08:00
Catalogul tematic
Reorganizare
Tags:
Reportarea pierderilor fiscale | absorbtie | reorganizare
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