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  • Care este modul de aplicare a prevederilor art.88 alin.(6) din Codul fiscal în cazul în care administratorul întreprinderii este și unic asociat a acesteia?
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iconCare este modul de aplicare a prevederilor art.88 alin.(6) din Codul fiscal în cazul în care administratorul întreprinderii este și unic asociat a acesteia?

Începând cu 01.01.2025, potrivit art.88 alin.(6) din Codul fiscal (CF), raporturile de mandat dintre persoana juridică şi administrator se recunosc în scopuri fiscale drept raporturi de muncă şi se impozitează similar salariului. Astfel, apare întrebarea: cum urmează a fi aplicată norma respectivă, în cazul în care persoana fizică „X” este asociat al companiei „A” și concomitent desfășoară activitate de administrator în

Iulia Melnic

Iulia Melnic

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04 June /2025 07:40

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