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  • Contractul de donaţie: aspecte juridice și fiscale
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Legal advice

iconContractul de donaţie: aspecte juridice și fiscale

Codul civil defineşte contractul de donaţie drept unul prin care o parte, numită donator, măreşte din contul său, cu titlu gratuit, patrimoniul altei persoane, numită donatar. Altfel spus, donaţia este un contract solemn prin care donatorul, cu intenţie liberală îşi micşorează patrimoniul său în favoarea donatorului, fără a urmări de la aceasta o contraprestaţie.

Art. 1198 din Codul civil (CC) defineşte contractul de donaţie şi, pornind de la definiţia expusă în articolul respectiv, ajungem la concluzia, conform căreia...

Irina Cebaniuc

Irina Cebaniuc

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | 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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23 April /2020 08:07

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