Asocierea în participațiune: între libertatea juridică și restricțiile contabile și fiscale
The Joint Venture: Between the legal liberty and the tax and accounting restrictions

Summary/Abstract: The joint venture is a construction frequently used in practice. But unlike the freedom granted by the provisions of the Civil Code, accounting and tax regulations have a more rigid vision that often makes it difficult to reflect in accounting and tax an association that, although complying with the provisions of the Civil Code, does not fit within the boundaries of the accounting and tax laws. In this article, we try to identify those issues that need legislative clarification, out of the desire to signal to the legislator where it should intervene to remove the ambiguity that can generate abuses on the part of both the taxpayer and the tax authority.

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