Impozitarea veniturilor obținute din activități de consultanță în accesarea și implementarea proiectelor finanțate din fonduri europene
The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds
Author(s): Ramona Lile, Teodor-Florin Cilan, Grigorie Sanda, Robert Cristian Almași, Silviu Ilie SăplăcanSubject(s): Economy, Law on Economics, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: European funds; the single tax return; income tax; social contributions; Virtual private space; discount; estimated annual income;
Summary/Abstract: The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 12
- Page Range: 29-36
- Page Count: 8
- Language: English, Romanian