MEDICAL PRACTICE. SUCCESSIONAL TRANSMISSION. FISCAL IMPLICATIONS
MEDICAL PRACTICE. SUCCESSIONAL TRANSMISSION. FISCAL IMPLICATIONS
Author(s): Manuela SirbuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: medical practice; family medicine; successions; income taxation; deductible expenses;
Summary/Abstract: In the matter of successional transmission of the medical practice of a family doctor, we refer to the special provisions provided in Law no. 95/2006 and in the Order of the Minister of Health no. 1322/2006. The concept of family medicine practice implies reference to 3 elements, namely: professional heritage, office infrastructure and clientele. Does the transmission of the right of ownership over the professional heritage through legal inheritance has fiscal implications in relation to the provisions of art 42 letter j. of the Fiscal code, according to which the amounts or goods received as inheritance or donated represent non-taxable income? Or will the provisions of art 48 para. 2 letter c. of the Fiscal Code be applied in order to calculate the additional income tax and the ancillary obligations?
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: XII/2023
- Issue No: XII
- Page Range: 157-161
- Page Count: 5
- Language: English
