Questions and answers
Vânzarea activului câștigat în cadrul campaniei promoționale. Consecințe fiscale
În conformitate cu art. 5 pct. 38) din Codul fiscal (CF), campanie promoţională reprezintă modalitate de promovare a vânzărilor prin organizarea de concursuri, jocuri, loterii anunţate public şi desfăşurate pe o perioadă de timp limitată, cu acordarea de cadouri, premii, câştiguri, precum şi organizarea de către autorităţi şi instituţii publice a acestor activităţi în alt scop decât cel de promovare a vânzărilor. Potrivit art. 12 pct. 14) din CF, noţiunea de câştig...
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The date of publishing:
21 September /2022 16:50
Catalogul tematic
Impozitul pe venit
Tags:
impozit pe venit | campanie promoțională
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