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FISCAL ASPECTS OF LOANS BETWEEN COMPANIES (English version)

Author

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  • Maria DUMITRU

    (University Lector and doctor at the Faculty of Law at “Petre Andrei” University fom Iasi, attorney in Iasi Bar)

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.

Suggested Citation

  • Maria DUMITRU, 2011. "FISCAL ASPECTS OF LOANS BETWEEN COMPANIES (English version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 119-124, June.
    • Handle: RePEc:lum:rev4rl:v:1-2:y:2011:i::p:119-124
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    More about this item

    Keywords

    loan; company; loan taxes between companies.;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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