Abordări contabile și fiscale privind autoturismele care nu sunt utilizate exclusiv în scopul activității economice
Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

Summary/Abstract: The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatmentregarding the value added tax and income tax. If the motor vehicles owned by the entities are notexclusively used for the purpose of economic activities, the entities have to take into account all therelated fiscal implications, because if these are not considered, there is a risk that the fiscal authoritieswill establish additional taxes, including late payment penalties. In this article, we will refer to theaccounting and fiscal aspects regarding the motor vehicles that are used both for economic activitiesand personal purposes.

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