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  • Aspecte fiscale și de raportare aferente contractului de împrumut
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Fiscal practice

iconAspecte fiscale și de raportare aferente contractului de împrumut

Conform art. 1242 alin. (1) Cod civil (CC), prin contractul de împrumut o parte (împrumutător) se obligă să dea în proprietate celeilalte părţi (împrumutatul) bani sau alte bunuri fungibile, iar aceasta se obligă să restituie banii în aceeași sumă sau bunuri de același gen, calitate și cantitate la expirarea termenului pentru care i-au fost date.
 
Din esenţa și natura juridică a contractului de împrumut rezultă că acesta este un acord de voinţă între împrumutător și împrumutat, de regulă gratuit, dacă legea sau contractul nu...

Victoria Belous

Victoria Belous

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

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:

06 February /2023 08:01

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală | Deduceri fiscale

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