Fiscal practice
Deducerea pierderilor condiționate de vânzarea proprietății obținute în contul stingerii creanțelor
În contul creanțelor existente, agentul economic a obținut în proprietate un teren. Ulterior, acesta a fost comercializat la un preț mai mic decât valoarea lui. Se vor permite la deducere pierderile obținute de la înstrăinarea activului menționat? Art. 5 pct. 16) din Codul fiscal prevede că activitate de întreprinzător, afacere (business) reprezintă orice activitate conform legislaţiei, cu excepţia muncii efectuate în baza contractului (acordului) de muncă, desfăşurată de către o persoană, av&ac...
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The date of publishing:
28 May /2021 08:00
Catalogul tematic
Deduceri fiscale
Tags:
deducere | creanţe | pierderi | agent economic | activ
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