Fiscal practice
Locațiunea (chiria) bunurilor mobile de la persoanele fizice: impozitarea veniturilor
Conform art. 1251 din Codul civil (CC), prin contractul de locaţiune, o parte (locator) se obligă să dea celeilalte părţi (locatar) un bun determinat individual în folosinţă temporară sau în folosinţă și posesiune temporară, iar aceasta se obligă să plătească chirie. Bun imobil, conform art. 459 CC, se consideră terenul înregistrat în registrul bunurilor imobile sub număr cadastral distinct. Rămân bunuri imobile materialele separate în mod provizoriu de un teren, pentru a fi reîntrebuințate, atâta timp c&...
Monitorul fiscal FISC.md nr. 3(66) 2021
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The date of publishing:
01 April /2021 08:14
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
locatiune | impozit | persoana fizică | impozit pe venit
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