Fiscal practice
Aspecte privind regimul fiscal aferent dividendelor
Potrivit prevederilor alin. (1) art. 48 din Legea privind societăţile pe acţiuni nr. 1134-XIII din 02.04.1997 cu modificările și completările ulterioare, cota-parte din profitul net al societății, care se repartizează între acționari, în corespundere cu clasele și proporțional numărului de acțiuni care le aparțin, constituie dividend. Distribuirea anuală a profitului net între asociați (fondatori) proporțional părții lor de participare este prevăzută și de art. 39 din Legea privind societățile cu răspundere limitată nr. 135-XVI din 14.06.2007. Pct. 3) art. 1...
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The date of publishing:
17 May /2016 11:32
Domeniu:
Dividende
Tags:
regim fiscal | Dividende | societate pe acţiuni | fondatori
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