Fiscal practice
Înstrăinarea activului de capital prin contract de schimb între agentul economic și persoana fizică - cetățean
Conform prevederilor Codului civil: – părţile contractului de schimb au obligaţia de a transmite reciproc dreptul de proprietate asupra unui bun. Fiecare parte a contractului de schimb este considerată vânzător al bunului pe care îl înstrăinează şi cumpărător al bunului pe care îl primeşte în schimb (art.1195). – asupra contractului de schimb se aplică în modul corespunzător regulile contractului de vânzare-cumpărare (art.1196). – în cazul în care bunurile schi...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 February /2020 13:21
Catalogul tematic
Impozitul pe venit | Noutăți | Creşterea de capital
Tags:
crestere de capital | schimb | contract de vînzare-cumpărare | monitorul.fisc.md
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