Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

The article discusses a series of conceptual and practical aspects related to the taxation of incomes obtained by natural persons from lease contracts in the year 2011. Under the provisions of Law No. 296/2020 amending and complementing Law No. 227/2015 on the Fiscal Code a new mechanism of determin...

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Bibliographic Details
Main Author:	Lucian CERNUȘCA
Format:	Article
Language:	English
Published:	The Body of Expert and Licensed Accountants of Romania 2021-06-01
Series:	CECCAR Business Review
Subjects:	lease contract declarative obligations self-taxation flat-rate single statement
Online Access:	https://www.ceccarbusinessreview.ro/taxation-of-income-obtained-by-natural-persons-from-lease-contracts-in-2011-a137d/download-PDF/

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