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iconPrivind procedura de reorganizare (dezmembrare prin separare) agentului economic

În ce caz reorganizarea (dezmembrare prin separare) agentului economic se consideră ca reorganizarea calificată? Art. 58 alin. (4) al Codului fiscal prevede că reorganizarea agenţilor economici poate fi calificată sau necalificată, fapt determinat de Serviciul Fiscal de Stat, iar alin. (5) prevede că reorganizare calificată înseamnă reorganizarea, deplină sau parţială, a unui agent economic conform unui plan de reorganizare aferent activităţii de întreprinzător, reorganizare ce nu are ca scop sau rezultat evaziunea fiscală a oricărui agent...

Monitorul fiscal FISC.md Nr.10 2012

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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10 June /2013 15:43

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