Impozitul pe dividende datorat de către „participanții” (membrii) societăților agricole civile
Dividend tax payable by “participants” (members) in civil agricultural companies

Summary/Abstract: The new Tax Code introduced an important innovation concerning the taxation of amounts and products distributed to associated members (“participants”) of civil agricultural companies, characterising them as dividends. The actual organisation and operation of these companies, set up under Law No 36/1991, deviates in practice from what we know of companies, so that not all the amounts and products concerned can be classified as dividends. Relatively recently, our supreme court has enshrined these distinctions in a case which we believe is found in many agricultural companies in Romania, so that the lessons resulting from the court’s decision should be considered as a judicial practice applicable in other similar cases.

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