Abordări contabile și fiscale privind autoturismele care nu sunt utilizate exclusiv în scopul activității economice
Numărul 6, iunie 2020 » Contabilitate și raportare financiară
Rezumat: The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatment regarding the value added tax and income tax. If the motor vehicles owned by the entities are not exclusively used for the purpose of economic activities, the entities have to take into account all the related fiscal implications, because if these are not considered, there is a risk that the fiscal authorities will establish additional taxes, including late payment penalties. In this article, we will refer to the accounting and fiscal aspects regarding the motor vehicles that are used both for economic activities and personal purposes.
Clasificare JEL: K34, M41 | Pagini: 21-29
Statistică:
vizualizări rezumat 139 |
descărcări PDF 364 |
vizualizări PDF 120
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