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Totul despre regimul fiscal în cazul înstrăinării de către persoana fizică a bunului imobil moștenit
Aspecte civile Conform art.2162 din Codul civil, moștenirea este transmiterea patrimoniului (masa succesorală) unei persoane fizice decedate (defunct, cel care a lăsat moștenirea) către una sau mai multe persoane (moștenitori). Moștenitorul dobândește drepturile patrimoniale și obligațiile defunctului, cu excepția celor care, prin natura lor, sunt legate în mod inseparabil de persoana defunctului sau care, potrivit legii, nu se pot transmite de la o persoană la alta. Potrivit art.2542 alin.(1) din Codul civil, ...
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The date of publishing:
15 December /2023 08:00
Domeniu:
Persoana fizică
Tags:
moştenire | Bunuri imobile | persoana fizică
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