Regimul fiscal al operațiunilor de lichidare voluntară
Tax Regime of Voluntary Liquidation Procedures
Author(s): Sorin RomanSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: voluntary liquidation; accounting; taxation; asset structures;
Summary/Abstract: The voluntary liquidation of a company presents a real challenge from multiple perspectives: accounting, substantive, and procedural fiscal. Covering various areas of taxation (corporate tax, income tax, value-added tax) and showcasing numerous practical situations from the perspective of participants and asset structures, company liquidation is a complex operation that requires a thorough understanding of tax legislation.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 5
- Page Range: 437-438
- Page Count: 2
- Language: Romanian
- Content File-PDF
