Deducerea taxei pe valoarea adăugată
Deduction of the value-added tax

Summary/Abstract: The purpose of the paper is a synthesis of the legal, accounting and fiscal aspects regarding dividends from two perspectives: 1) economic entities that allot dividends; 2) economic entities that benefit from dividends. The paper highlights the way in which the accounting and fiscal treatment of dividends is influenced by the date of the approval of annual accounts, the date of the dividend payment, by the date of the declaration and dividend tax payment. The sources of information used to elaborate the paper are mainly the most recent legal provisions.

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