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2009 Curierul Fiscal [i] (2009)

handle is hein.journals/curfisc4 and id is 1 raw text is: Curierul fiscal 1/2009 CUPRINS Info curier Legislatia fiscal-contabilI publicat6 in Monitorul Oficial al Rominiei in perioada 5 decembrie 2008 - 19 ianuarie 2009 Impozitarea persoanelor juridice Bianca V/ad, Narcis Gbvan La vremuri noi, obligatii noi lonut Simion, Adriana Stoian, Radu Boanth Consideratii cu privire la momentul producerii efectelor fuziunii sau divizirii Raluca Cojocaru, Andrei Burz-Pinzaru Clauza de,,tax gross-up in contractele de imprumut externe Dr. Dragog Pbtroi Rambursarea taxei pe valoarea adiugat6 Dr. Lucian Thtu Modificiri in domeniul taxei pe valoarea adiugat6 aduse normelor de aplicare a Codului fiscal de citre Hotrrea Guvernului nr. 1.618/2008 Mihai Brbgaru, Adriana Ion Modificiri aduse Codului fiscal prin Ordonanta de urgent6 a Guvernului nr. 200/2008 Irina Oprea Reglementiri fiscale aplicabile in cazul reparatiilor gi investitiilor efectuate de citre locatar la un mijloc fix inchiriat 26 2 Dr. Mihai Antonescu, Ligia Antonescu Aspecte fiscale privind impozitarea veniturilor nerezidentilor in Romnia Dr. Pbun Ciprian Adrian 7 Libertatea de stabilire gi problematica regimului fiscal al societitilor afiliate in Uniunea European6 Camelia Bogdan 8 Evaluarea conformit~tii legislatiei rominepti de prevenire a spilirii banilor cu reglementirile internationale antispilare 10 12 18 20 ProcedurS fiscaI Horatiu Sasu Nici contribuabilul, nici organul fiscal nu pot invoca propria culp6 fat6 de cealalt6 parte 41 jurisprudentA Cosmin Flavius Costag Jurisprudenta Curtii de Justitie Europene 45 Ghid fiscal 29 34 37 Ghid fiscal 49

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