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  • Repartizarea profitului net contrar cotei de participație depuse în capitalul social. Tratamentul fiscal
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Fiscal practice

iconRepartizarea profitului net contrar cotei de participație depuse în capitalul social. Tratamentul fiscal

În conformitate cu prevederile art.254 alin.(1) lit.c) și alin.(2) din Codul civil,  asociatul societăţii comerciale are dreptul să primească o cotă-parte din profitul societății (dividend), proporțională participațiunii la capitalul social, în condițiile stabilite de lege și actul de constituire. Acesta poate prevedea şi o altă modalitate de repartizare a profitului societăţii sau a activelor decât cea indicată la alin.(1), dar nimeni nu poate avea dreptul la întregul profit realizat de societate şi nici nu poate...

Iulia Petrea

Iulia Petrea

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Serviciul Fiscal de Stat

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The date of publishing:

09 March /2021 11:02

Catalogul tematic

Legislație fiscală | Dividende

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