Fiscal practice
Repatrierea mijloacelor bănești în cazul locațiunii imobilului de la persoană fizică nerezidentă
O persoană fizică nerezidentă dispune de un bun imobil pe teritoriul Republicii Moldova, care este dat în locațiune unei persoane juridice rezidente. În situația descrisă apare obligația de repatriere a mijloacelor bănești? Conform art. 1251 din Codul civil, prin contractul de locațiune o parte (locator) se obligă să dea celeilalte părți (locatar) un bun determinat individual în folosință temporară sau în folosinţă şi posesiune temporară, iar locatarul se obligă să plătească chirie. Totodată, în conformitate cu ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 March /2021 10:17
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Tags:
locațiune de imobil | nerezident | repatrierea mijloacelor banesti | monitorul.fisc.md
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