Sinteză de jurisprudență fiscală națională
Synthesis of national tax case law

Summary/Abstract: Liability of the sole‑associate administrator for the company’s entry into insolvency. Obligation to cover the liabilities from personal assets. Tax liability and liability regulated by Article 169 of Law No. 84/2014./ The tax authorities’ right to reclassify a transaction. The right to deduct sponsorship expenses. VAT adjustment in the case of the transfer of real estate. The deductible nature of amounts paid with a social character to associates.

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