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  • Contabilitatea lichidării excavațiilor și refacerii terenurilor
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Extractive sector

iconContabilitatea lichidării excavațiilor și refacerii terenurilor

(Continuare. Partea I în nr. 3 (66), partea II în nr. 4 (67) 2021) Entitatea cu activitate extractivă este obligată să lichideze excavațiile și să refacă terenurile ocupate cu drumurile temporare și cu alte mijloace fixe în respectarea prevederilor art. 39, lit. (i; m) din Codul subsolului nr. 3/2009, art. 54 lit. (c) din Legea nr. 1515/1993 privind protecția mediului înconjurător (cu modificările și completările ulterioare), art. 29 din Codul funciar nr. 828/1991. Lichidarea excavațiilor exprimă efectuarea...

Vasile Bucur

Vasile Bucur

Tatiana Șevciuc

Tatiana Șevciuc

Monitorul fiscal FISC.md nr.5 (68) 2021

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