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  • Diferența dintre valoarea obligațiilor debitorului față de creditori, de care debitorul a fost degrevat în cadrul procedurii de restructurare - venit impozabil?
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icon Diferența dintre valoarea obligațiilor debitorului față de creditori, de care debitorul a fost degrevat în cadrul procedurii de restructurare - venit impozabil?

În sensul art. 3 din Legea insolvabilității nr. 149/2012, următoarele noțiuni semnifică:
procedură de insolvabilitate - procedură prin care debitorul intră, după o perioadă de observație, în procedură de restructurare sau în procedură a falimentului;
procedură de restructurare - una dintre procedurile procesului de insolvabilitate care se aplică debitorului și care presupune întocmirea


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