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  • Despre regimul fiscal pentru mijloacele fixe transmise cu titlu gratuit entității, subiect al sectorului intreprinderilor mici și mijlocii
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iconDespre regimul fiscal pentru mijloacele fixe transmise cu titlu gratuit entității, subiect al sectorului intreprinderilor mici și mijlocii

În urma reorganizării prin separare a întreprinderii X, o parte din mijloace fixe deținute de către entitate se transmit cu titlu gratuit întreprinderii Y, subiect al sectorului întreprinderilor mici şi mijlocii. Constituie oare valoarea mijloacelor fixe primite cu titlu gratuit drept obiect al impunerii cu impozitul pe venit din activitatea operațională? În conformitate cu prevederile art. 542 alin. (1) din CF, obiect al impunerii este venitul din activitatea operațională obținut în perioada fiscală de declarare.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.33 2016

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

07 October /2016 09:12

Catalogul tematic

Impozitul pe venit | Legislație fiscală

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