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  • Obligația fiscală în cazul reorganizării persoanei juridice
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Legal advice

iconObligația fiscală în cazul reorganizării persoanei juridice

Codul civil al RM (CC) prevede dreptul persoanei juridice de a se reorganiza. Conform art.204 alin.(1) din CC, persoana juridică se reorganizează prin fuziune (contopire şi absorbţie), dezmembrare (divizare şi separare) sau transformare.
 
 
Aici oferim principalele noțiuni necesare pentru o mai bună asimilare a informației ce va urma. Astfel, fuziunea se realizează prin contopire sau absorbţie.


Valeria Sorocean

Valeria Sorocean

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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The date of publishing:

04 September /2020 08:37

Catalogul tematic

Obligație fiscală | Persoană juridică | Administrare fiscală

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