 CONSIDERATIONS JURIDIQUES ET FISCALES RELATIVES A LA PERSONNE AUTORISEEMihaela- Alexandra Grama ()
Perspectives of Law and Public Administration, 2014, vol. 3, issue 1, 147-152 Abstract: In a country with low purchasing power and a large number of taxes, a taxpayer wishing to start a business must know and apply the law that fits. Understanding taxation area helps investors, especially those who are at the beginning, to measure and maximize potential gains, taking advantage of the solutions that the state provides. Given the regulations in force I will present the conditions under which a taxpayer can be registered as a PFA. To better understand the concept of an authorized person we must first start from the notion of a professional. This paper aims to analyze the authorized person, based on a parallel between the notion of "trader" and "professional", continuing with the conditions to set up a PFA, the affectation heritage and the contributions due from it. In short, I will be analyzing a PFA from both legal and tax perspective. Keywords: professional; commercial Law; natural person authorized; professional patrimony. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sja:journl:v:3:y:2014:i:1:p:147-152 Access Statistics for this article More articles in Perspectives of Law and Public Administration from Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences) Contact information at EDIRC. |
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