Controversă fiscală: au dreptul companiile să scutească de impozit profitul reinvestit în active finanțate din fonduri nerambursabile sau nu?
Tax controversy: are companies entitled to exempt from tax profits reinvested in assets financed from non-repayable funds, or not?

Summary/Abstract: The tax facility for reinvested profit is regulated by the Fiscal Code and allows taxpayers to deduct from their profit tax the amounts reinvested in certain assets. This measure was introduced precisely to stimulate investment and encourage economic development, having been in force for more than 15 years. In short, this fiscal incentive offers companies the possibility to benefit from a reduction in profit tax for a portion of the profit reinvested in new assets.

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