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The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Author

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  • Doru PLEȘEA

    (Transilvania University of Brașov)

Abstract

By means of a particular approach, partially clarified at the level of accounting and tax rules, the article hereby presents the issues regulating the financial leasing operations. The issue of prioritizing the accounting – taxation relations is mainly addressed, pointing out the principle of the fiscal rule supremacy over the accounting one. With reference to the issue of freedom and compliance in the enterprise accounting and taxation, three practical solutions to the questions related to the connections between accounting, taxation and contentious administrative-tax matters are provided.

Suggested Citation

  • Doru PLEȘEA, 2022. "The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 50-57, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:50-57
    DOI: 10.37945/cbr.2022.02.06
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    More about this item

    Keywords

    financial leasing; the prevalence of the economic realm on the judiciary; the Treasury; tax on the transport means; import temporary acceptance; customs regime; tax exemption; useful life;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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