Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

Lucian Cernușca
Additional contact information
Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 3, 37-47

Abstract: In view of carrying out an economic activity, two or more natural persons may set up an association without legal personality. The article has a series of conceptual and practical aspects regarding the declarative and payment obligations that the members of such an entity have. The natural persons achieving incomes within an association without legal personality are obliged to declare them, to pay the income tax and the CAS and CASS to the state budget, under certain conditions. According to the setting up agreement, each associate member has a share within the association, so that it shall owe to the state budget, proportional to its participation, the obtained income tax and social contributions in certain situations. The case studies included describe the way of setting up the declarative and payment obligations corresponding to the activity carried out by the members of a family business, as well as by farmers setting up an association without legal personality, in view of cultivating the lands they possess.

Keywords: association without legal personality; setting up agreement; associate member; declarative and payment obligations (search for similar items in EconPapers)
JEL-codes: D71 K34 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/fiscal-obligat ... -a206d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/fiscal-obligat ... sons-a206a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:3:p:37-47

DOI: 10.37945/cbr.2022.03.05

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().