Fiscal practice
Tranzacții încheiate în relații de interdependență. Consecințele fiscale
În sensul Codului fiscal, persoana interdependentă este definită ca membru al familiei contribuabilului sau persoana care controlează contribuabilul, este controlat de contribuabil sau se află împreună cu acesta sub controlul unui terţ. În conformitate cu această definiție: a) familia contribuabilului include: soţia (soţul) contribuabilului; părinţii contribuabilului; copiii contribuabilului şi soţii (soţiile) lor; bunicii contribuabilului; nepoţii (nepoatele) contribuabilulu...
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The date of publishing:
31 October /2022 08:00
Catalogul tematic
Deduceri fiscale | T.V.A.
Tags:
contribuabil | tranzactii | deduceri fiscale | T.V.A
1 comments
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RUNAT-AUDIT S.R.L.
17 February /2023 13:08
In virtutea prevederilor art.90 alin.(1) din CF ce presupune o relatie specifica ? Ce legatura este intre raporturile juridice relatia specifica si persoana interdependenta ?