Conceptul de „venituri din activităţi desfăşurate în baza contractelor/convenţiilor civile” şi regimul fiscal aplicabil
Numărul 4 Anul 2013
The paper outlines some changes made by the legislature within the Fiscal Code as a consequence of repealing the 1864 Civil Code and the 1888 Commercial Code and the coming into force of the new monistic Civil Code. The author considers that these recent changes in the Fiscal Code will influence the conduct of the parties to legal relations in the sense that they will attempt a qualification of the juridical nature of the concluded contract, ...
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