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  • Impozitarea veniturilor aferente drepturilor de suită (revânzarea operei de artă)
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iconImpozitarea veniturilor aferente drepturilor de suită (revânzarea operei de artă)

Galeria achită pictorilor plăți de recompense pentru operele de arte create de către aceștia. Totodată, conform clauzelor contractuale încheiate între părți, în cazul revânzării operei de arte, pictorul primește de fiecare dată o remunerație pentru dreptul de suită în mărime de 5% din suma prețului de revânzare. Cum urmează a fi calificate și supuse impozitării plățile menționate?

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr. 7 (62) 2020

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

06 October /2020 08:12

Catalogul tematic

Legislație fiscală | Royalty

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