FISCAL ASPECTS OF LOANS BETWEEN COMPANIES (English version)

Maria Dumitru ()
Additional contact information
Maria Dumitru: University Lector and doctor at the Faculty of Law at “Petre Andrei” University fom Iasi, attorney in Iasi Bar

Jurnalul de Studii Juridice, 2011, vol. 1-2, 119-124

Abstract: Most often the recipients of legal rules on loans between commercial companies are penalized by tax inspectors who consider such operations illegal. At a deeper analysis it is apparent that in some circumstances such an operation is alloweditura Tax legislation - tax code and rules of procedure of their application - make such operations lawful, outlining the legal regime in order to determine the duties and taxes on loans between companies. Our work will cover only the approach where the creditor company does not include in it’s objects of activity the subject of lending and is not authorized to perform these operations on a commercial basis, whereas in the latter case the legality of lending to companies is outside the discussion.

Keywords: loan; company; loan taxes between companies. (search for similar items in EconPapers)
JEL-codes: A23 K23 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://jls.upa.ro/ro/arhiva-revista.html (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:lum:rev4rl:v:1-2:y:2011:i::p:119-124

Access Statistics for this article

More articles in Jurnalul de Studii Juridice from Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi
Bibliographic data for series maintained by Antonio Sandu ().